February 2019 Archive

What is adultery?

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It is perhaps not necessary to define adultery as it is commonly used! Interestingly however, the legal definition and use of adultery is complex once considered carefully. Our expert looks in more detail. More …

Entrepreneurs' Relief - Filling the gap

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In our previous post on this subject following the Autumn 2018 Budget, we considered the changes to the qualification criteria which must be met so that individuals can benefit from the reduced capital gains tax rate on gains made following the sale of their shareholding in a trading company. More …

Construction product standards - Before and after Brexit

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As Brexit draws closer and the noise of nervous speculation grows louder local authorities will welcome clear advice regarding the effect of leaving the EU, especially in a no-deal scenario. One area of concern is that of product standards and we explore further. More …

Welcome relief for tenants as the Tenant Fees Act is signed into law

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In a move likely to impact anyone involved in the private rental sector, Parliament has enacted a bill known as the Tenant Fees Act 2019 which marks the end of the majority of upfront fees charged by landlords and letting agents in England. More …

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 …

'No Oral Modification' clauses in contracts can be valid and enforceable

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Parties to a contract may vary its terms by mutual agreement in certain situations. However, 'no oral modification' clauses in contracts can be valid and enforceable. Our expert takes a look at a recent example. More …