Tribunal unable to impose new Code agreement over occupied site08 Apr 2019

Out-Law Guides

• LBTT: completing the three-yearly lease return

  Commercial tenants holding leases entered into since land and building transaction tax (LBTT) was introduced in Scotland are subject to additional obligations to submit regular returns to Revenue Scotland to ensure that they pay tax in line with the actual...

• Minimum Energy Efficiency Standards (MEES)

  MEES are intended to ensure that all let properties in England and Wales are brought up to an E rating on an energy performance certificate. Any let property at a F or G EPC rating will be deemed substandard.

• Land and Buildings Transaction Tax in Scotland

  This guide was updated in April 2015

• Property and bank ring-fencing

  This is one of a  series of guides  on issues connected to ring-fencing and banking reform faced by banks. Other guides cover issues such as tax, employment, issues for directors, pensions, litigation, third party contracts and competition considerations....

• Break Clauses - Top Tips for Landlords and Tenants

  A break clause is a provision in a lease which enables either the landlord or the tenant, or both, to end the lease early. 

• Air Conditioning Costs and the banning of R22

  From 2015, it will be illegal to use Hydrochlorofluorocarbons ( HCFCs ), including the ozone-depleting refrigerant gas R22, in refrigeration, heat pump and air conditioning (AC) systems.  R22 is commonly used in AC systems pre-dating 2004 and so its ban...