Bienes raíces

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Artículos Recientes

  •  
    11/03/2024
    United Kingdom

    Welcome amendment to the Construction Industry Scheme regulations as they relate to payments between landlord and tenants

    At the Autumn Statement 2023, the government announced amendments to the Income Tax (Construction Industry Scheme) Regulations 2005 (the Regulations), including removing certain payments between landlord and tenants from the scope of the Construction Industry Scheme (the CIS).Those amendments will come into force on 6 April 2024, having been laid before the House of Commons on 8 March 2024.What was the concern?The CIS was originally introduced to protect revenue in relation to the construction sector, with significant non-compliance suspected as a result of cash-in-hand payments. The CIS requires...
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  •  
    06/03/2024
    United Kingdom

    Spring Budget 2024 – key tax announcements

    Against the backdrop of an election (probably) later this year, the Chancellor was evidently feeling the pressure to make tax announcements that would find favour with the electorate, whilst constrained by the economic environment. Warning that further tax cuts can only be funded by growing the economy and making the state more efficient, the emphasis was on fiscal responsibility and increasing resilience to future shocks. The reduction in employee NICs – matching that in the Autumn Statement - had been so heavily rumoured in the immediate run up to budget day that it was hardly a surprise. ...
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  •  
    04/03/2024
    England and Wales

    The Leasehold and Freehold Reform Bill – Over to the House of Lords

    Following publication of the Leasehold and Freehold Reform Bill (the “Bill”) on 27 November 2023, the Bill has been progressing through the legislative process and the Government has recently published the third version. The Bill, which applies mainly to England and Wales, has now been passed to the House of Lords following its third reading in the Commons this week. We now set out the further notable amendments to the Bill which have emerged below. AmendmentsThe Bill, as brought from the Commons, adds a further 43 pages. This is not a complete overview of the changes, however,...
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  •  
    01/03/2024
    Scotland

    The Register of Persons Holding a Controlled Interest in Land: 1 Month to Go

    From 1 April 2024 those who are subject to, but have failed to comply with, duties imposed by the Land Reform Scotland (Scotland) Act 2016 (Register of Persons Holding a Controlled Interest in Land) Regulations 2021 (the Regulations) could face criminal sanctions. Where a requirement to register in the Register of Persons Holding a Controlled Interest in Land (the RCI) arises but is not complied with, the offending party will be at risk of facing financial penalties of up to £5,000.Individuals and organisations impacted by the legislation should familiarise themselves with the requirements...
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  •  
    23/02/2024
    Scotland

    Scottish wildcat group’s challenge to windfarm permission unsuccessful

    Wildcat Haven, a community interest company, sought to challenge the decision of the Scottish Ministers to grant permission for construction of a new wind farm at Clashindarroch Forest in Aberdeenshire. The Court held that Wildcat Haven had failed to establish that the decisions were attended by any error of law and there was therefore no scope for intervention by the court.In June 2023 Vattenfall’s application for the construction of a new wind farm in Clashindarroch Forest was granted under section 36 of the Electricity Act 1989 by the Scottish Ministers. The petitioners, Wildcat Haven,...
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  •  
    22/02/2024
    United Kingdom

    FTT makes first contested Remediation Contribution Order under the Building Safety Act

    The First Tier Tribunal (“FTT”) has published its decision in the first contested application for a Remediation Contribution Order (“RCO”) under section 124 of the Building Safety Act 2022 (“BSA”). In granting orders against the original developer and its parent company, the FTT has clarified the extent of the power to grant RCO’s and the way in which its “just and equitable” discretion will be exercised in the future. The FTT’s decision will be required reading for any parties involved in bringing or responding to applications for RCOs.BackgroundThe...
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