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Too derelict to be a dwelling

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In a recently decided First Tier Tribunal case, P N Bewley Ltd escaped the higher rates of stamp duty land tax (SDLT) on the purchase of a dilapidated bungalow which it bought for demolition and redevelopment. This was on the basis that on the date of completion the building was not “suitable for use as a single dwelling”. The central heating system had been removed, some floorboards were missing and the presence of asbestos made a refurbishment unviable. More …

Unofficial organisation seeking payment from trade mark owners – a warning from the UK Intellectual Property Office about the Patent and Trademark Organisation

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The UK Intellectual Property Office (UK IPO) is currently reaching out to trade mark owners to warn them of a private company seeking substantial payment for the renewal of their trade mark. More …

No recovery for lost opportunity to bring a dishonest claim

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The Supreme Court has handed down an important judgment in relation to the defence of negligence claims based on the loss of a chance. The case is significant because it considers whether damages for the lost opportunity to bring a claim should only be available where the ‘lost’ claim would have been an honest one. It also considers the circumstances in which an appellate court may overturn findings of fact by the trial judge. More …

CIL Commencement Notices and the Consequences of Failure - but is Relief in Sight?

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A recent High Court case serves as a useful reminder to developers of the strict procedural requirements of the Community Infrastructure Levy (CIL) and the potentially severe consequences if they fail to comply. More …

Non-resident buyers and 1% extra SDLT

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At the end of September 2018, just ahead of the Conservative Party Conference, Theresa May announced she was discussing with colleagues changes to increase stamp duty land tax for buyers who do not pay UK tax. There was talk of it being an extra 1 to 3% of the purchase price and the money being used to help the homeless. More …