Submitted by Alan_Riley on Sun, 18/05/2014 - 22:10
The Law Society has published on its website a practice note: “Capital allowances: new pooling requirements”. It advises that “Commercial property lawyers and tax specialists dealing with the sale or purchase of property containing plant and machinery should read this practice note.”
Submitted by Alan_Riley on Sun, 18/05/2014 - 22:07
To the displeasure of the tenant, in Marks And Spencer Plc v BNP Paribas Securities Services Trust Company (Jersey) Ltd & Anor  EWCA Civ 603, the Court of Appeal has overturned the High Court’s decision and has obliged the tenant to repay to the landlord a rent refund (which had initially been ordered to be refunded to the tenant) representing rent paid in advance for the period between the break date of the lease and the end of the quarter in which the break occurred.
Submitted by Alan_Riley on Sun, 18/05/2014 - 21:57