Immobilier - Financement

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  •  
    28.11.2023
    England and Wales

    Residential leasehold reform – draft legislation published

    SummaryJust weeks after we reported on the housing proposals referred to in the King’s Speech (Reforming the Housing Market: A word from the King (cms-lawnow.com)), the Government on 27 November 2023 introduced the Leasehold and Freehold Reform Bill (the “Bill”) to Parliament, the next step in its long-promised programme of reform to ‘improve home ownership for millions of leaseholders in England and Wales’.Whilst the Bill and many of its inclusions come as no surprise, there are some newly introduced provisions. It is focused on residential property and has wide-reaching...
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  •  
    23.11.2023
    United Kingdom

    Autumn Statement 2023 – Key tax announcements

    The Chancellor opened his speech with a statement that, “Our plan for the British economy is working, but the work is not done”.  Consistent, perhaps, with the tone of that message, yesterday’s announcements offered few real surprises, with the headline measures – on NI changes and full expensing – already widely anticipated.A summary of the key announcements follows.Tax measures for individuals (employees & self-employed)National Insurance Contributions (NICs) ratesIn relation to NICs, the Chancellor has announced the following.The main rate of Class 1 National...
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  •  
    10.11.2023
    England and Wales

    Government Consultation on capping existing ground rents

    Consultation The King’s Speech on 7 November 2023 marked the introduction of the much-anticipated proposals to reform leasehold home ownership. One of the key proposals noted related to the potential capping of existing ground rent for residential long leasehold properties in England and Wales. The purpose is to make the residential leasehold system more transparent, protecting the millions of people who own a leasehold property. The Government regard such existing ground rent as a historical anachronism with no legal requirement for the ground rent to be reasonable or linked to any...
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  •  
    08.11.2023
    United Kingdom

    Another step towards transparency: the Economic Crime and Corporate Transparency Act 2023 becomes law

    The Economic Crime and Corporate Transparency Act 2023 (ECCTA), which gained Royal Assent on 26 October 2023, is part of a package of reforms aimed at tackling economic crime and preventing the abuse of corporate structures in the UK by improving the transparency of corporations and those behind them. It is far-reaching in scope and Companies House have called its enactment “one of the most significant moments in [its] history”.Amongst other things, the ECCTA reforms Companies House and turns the Registrar of Companies into a more effective regulator with clear objectives and greater...
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  •  
    08.11.2023
    England and Wales

    Reforming the Housing Market: A word from the King

    Summary The King’s Speech on 7 November 2023 marked the introduction of the much-anticipated proposals to reform leasehold home ownership. Additionally, the King confirmed the carrying forward of the Renters (Reform) Bill, introduced in the last parliamentary session.The BillsLeasehold and Freehold Reform Bill (the “LFR”)The LFR aims to deliver on the Government’s commitments on leasehold reform. The Bill will apply to England and Wales. Reform of the leasehold system has been on the agenda for some time (see our previous Law-Now’s on this subject The...
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  •  
    26.09.2023
    United Kingdom

    Changes shortly to be made to the Electronic Communications Code

    SummaryAt the end of last year, we reported on the passing of The Product Security and Telecommunications Infrastructure Act 2022 (the  “PSTIA”), which is intended to support the roll-out of future-proof, gigabit-capable broadband and 5G networks by making various amendments to the Electronic Communications Code (the “Code”). The provisions of the PSTIA and the changes to the Code were to be implemented in stages by way of regulations.On 18 September 2023 The Product Security and Telecommunications Infrastructure Act 2022 (Commencement No. 3) Regulations 2023 were made,...
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