Keep up with news, updates, and expert legal insights from the team at Templecorporate.
From 1st April 2021, the Chancellor will be charging an additional surcharge of 2% on top of the stamp duty land tax payable on all purchases of residential property in England and Northern Ireland where buyers are non-UK resident but be warned that the legislation has been worded in such a way that UK tax residents might unwittingly be caught by it and become liable to pay the surcharge.
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Driven by pandemic related factors, some commercial landlords are facing the unwelcome prospect of their commercial premises becoming empty, for example, as a result of tenants absconding, becoming insolvent, making the decision to surrender their leases, successfully exercising break clauses, not applying for new leases or withdrawing applications for new leases.
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Commercial property landlords have much to consider in relation to what to do about tenants who are struggling to pay the rent. We have considered some relevant issues in recent blogs.
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The pandemic has ushered in a revolution in working practices and record numbers of employees are working from home. With this and other pressing financial considerations in mind, employers will be considering what office accommodation will best suit their business needs moving forwards and whether any changes are necessary.
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Responsible employers will be looking ahead to after the Government’s Coronavirus Job Retention Scheme comes to an end on 30 April 2021 and making plans for their workforce and the needs of their businesses.
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The business news is awash with dire predictions from experts about an expected wave of corporate insolvencies with companies of all sizes fighting to survive amid this pandemic.
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Our residential landlord clients will have been paying close attention to developments this year in regard to any efforts to obtain possession of their properties from tenants and they may be aware that there are new extended notice periods in place applicable to serving ‘Section 21’ notices and ‘Section 8’ notices.
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Under Section 25 of the Administration of Estates Act 1925, the duties of Personal Representatives include a duty to collect and get in the estate of the deceased and where appropriate to convert any assets of the estate into money. This may involve selling the deceased’s home.
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