Empty Property Rates Relief

Empty rates came into effect on 1 April 2008. Prior to that, if a property was not let or occupied for six weeks, it was entitled to a rates holiday of six months.

But since the changes in April, landlords will have to pay full rates for offices and shops left vacant for 3 months and industrial property left vacant for 6 months.  The legislative changes were roundly condemned by the British Retail Consortium, the British Property Federation, RICS and the CBI.

A petition to Gordon Brown for the scrapping of amendment to the empty property legislation can be found by following this URL; 

http://petitions.number10.gov.uk/emptythreat/

For further information, contact Siobhan Goodacre on 0115 947 6651.

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Categories: Property
Posted by Siobhan Goodacre on Wednesday, November 19, 2008 10:52 AM

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Does quality matter?

 

A novel argument was put to the Court of Appeal recently in defence of a claim of trade mark infringement. The case involved the prosecution of an individual who pirated copies of DVD's and CD's.

The accused's defence was that the copies of the third party logo's were so poor that they did not amount to trade mark infringement. The argument being advanced was that no-one would think that the origin of the material was the trade mark owner and therefore "use of the trade marks was not likely to jeapordise the guarantee of origin" that the owners logo would convey.

The Court rejected this argument on the grounds (amongst others) that to accept the argument would assist the vice of the counterfeiter who sells goods as "genuine fakes".  

 

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Categories: Employment
Posted by Andrew Sutton on Friday, October 31, 2008 10:57 AM

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Companies Act 2006 - Update

I promised a little while back that I would put come detail on the Blog about changes in the Companies Act 2006 that came into force on 1st October 2006 so here it is:-

 

Company Names -  Keeping with an earlier theme, 1st October 2006 saw the introduction of the Companies Names Adjudicator and The Company Names Tribunal, a parrt of The UK Patent Office. See www.ipo.gov.uk/cna for full details. The service is intended to provide an option for those people or organisations who have a reputation or goodwill in a name to take action against a third party who opportunistically registers a company name to take advantage of that goodwill and/or reputation.

Annual Returns - Those readers getting Annual Returns to be made up to a date or, or after, 1st October 2008 will put in practice provisions of the Act allowing companies to restrict access to their Register of Members. You will see a reduced requirement for information than you will by now be used to. Don't forget to make sure that your Annual Returns are filed in time! 

Company Directors - A couple of key changes here. Firstly, there is now a minimum age of 16 for company directors. If you have a director under the age of 16 on 1st October 2008, his, or her, appointment will automatically terminate. If this leaves your company without a director, this needs to be remedied by making another appointment. 

Secondly, from 1st October 2008, all companies must have at least one natural person as a director. There is a grace period under the transitional provisions until October 2010 allowing those companies that only had a corporate director on the date the Act received Royal Assent (8th November 2006 for quiz fans).

Abolishing the prohibition on Financial Assistance - Those of you that have been through an acquisition or disposal of a company may be familiar with the previous prohibition on a Company giving "financial assistance" for the acquisition in shares in itself. Financial assistance covers a wide range of things but as an example, would include the company in which a purchaser is acquiring the entire/part of the issued share capital using funding from the Bank, then granting the Bank a guarantee backed by a Debenture to secure the lending by the Purchaser of the shares. There was a relatively complex procedure known as the "whitewash procedure" which could be used to permit the giving of financial assistance but this inevitably added to the costs of a transaction and, in some cases, the time taken to complete. From 1st October 2008, the prohibition was lifted for private companies. I have already seen how this can help in a transaction and whilst Banks, in particular, may still require some form of protections in scenarios similar to that above, I think that it should make transactions run more smoothly.  

Directors Duties - You will no doubt be aware that the Act codified and placed on the statute book what were common law duties on persons holding the office of director. On 1st October 2008, the provisions relating predominantly to conflicts of interest came into force. This should not cause a problem for those with strong corporate governance procedures in place. I will post a more detailed blog on this topic in due course.  

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Posted by Andrew Sutton on Monday, October 20, 2008 3:54 PM

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Energy Performance Certificates - countdown to 1 October 2008

By 1st October 2008, Energy performance certificates (EPCs) will have to be provided when any building is sold, rented out or newly built, whether that building is domestic or commercial. EPCs show how efficiently the fabric of the building is designed (the asset rating) and are accompanied by recommendations, which set out both measures which could be taken relatively easily and longer term measures to improve energy efficiency. An EPC is valid for ten years once produced.

EPCs are produced by professionally trained and accredited assessors (assessors), who must carry out their work in an independent manner. Assessors are checked with the Criminal Records Bureau and must be members of an accreditation scheme. The scheme ensures that they are fit and proper to practice, imposes a code of conduct, and will remove their accreditation if there is any evidence of wrongdoing.

All EPCs are lodged on either of two central registers (the registers): the domestic register and the commercial register. There is no public access to the registers in order to preserve the privacy of owners of the properties that have EPCs. Energy assessors can access a previous EPC on a property by reference to its unique property reference number.

The local weights and measures authority in each area is responsible for enforcing the EPB Regulations 2007. Enforcement will normally be carried out by Trading Standards Officers issuing penalty charge notices to those who fail to comply. The level of the penalty charge varies according to the type of property. For example, the penalty for failing to comply with the EPB Regulations 2007 when selling or renting out a dwelling is currently set at £200. The penalty for failing to provide an EPC when selling or renting out commercial property is, in most cases, 12.5% of the rateable value of the building, with a minimum penalty of £500 and a maximum penalty of £5,000.

There has been, and will no doubt continue to be, much debate on the merits of EPCs (especially in multi-tenanted commercial buildings) and whether these will really make a difference in the fight against global warming.

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Categories: Property
Posted by Siobhan Goodacre on Wednesday, September 17, 2008 10:49 AM

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What's in a name?

We are rapidly approaching another milestone in the life of the Companies Act 2006 as 1st October brings into force additional sections. Over the coming days and weeks I will post some information relating to those that I think are likely to have an impact on day to day operations of a company.

There has been a slight change in the rules governing how and where a company must display it's name. From 1st October 2006, a company will have to display their name anywhere they do business but will no longer have to put it on the outside of the premises. The regulations are such that the Company name must be able to be read with the naked eye and it must be positioned in a way that it is easily seen by any visitor to the premises. This is a departure from the position under the 1985 Act which specifically stated that names had to be on the outside of such premises.

A company is required to have its registered name displayed at its registered office and also at the place where its company records are stored.

 

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Posted by Andrew Sutton on Monday, September 15, 2008 10:34 AM

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Are you a Freelancer in danger?

 

A recent High Court ruling has provided a precedent that individuals who offer their services to third parties as freelancers may be pursued by HMRC to recover tax as if the freelancer was an employee of the organisation that they were/are providing work for. 

In short, an IT freelancer was providing services to a well known motoring organisation through his company - a common mechanism for the IT industry and most are aware of the IR35 rules introduced some time ago by the Revenue. He had little other income and was held by the Special Commissioner of HMRC to have been integrated into the company's business and had a role similar to a professional employee. On that basis he had to account for tax and National Insurance as an employee, amounting to some £99,000.

On appeal, the High Court affirmed this view based on the facts of the relationship, seemingly ignoring the parties intentions and the contract agreed between them. 

As a result, the individual was liable to pay £99,000 tax and national insurance that he would have had to pay as an employee.

We have yet to see the full judgment on this case but the effect of the judgment is likely to worry a number of freelance IT,and other, consultants.

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Posted by Andrew Sutton on Wednesday, September 10, 2008 4:08 PM

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Stamp Duty Relief and HomeBuy Direct Scheme

It seems the Chancellor’s “assistance package” to help the housing market has received a luke warm response at best.  The revised Stamp Duty threshold of £175,000 is unlikely to see a rush to purchase homes.  Equally, the announcement of the HomeBuy Direct scheme, which is designed to assist low income families and/or first-time buyers with their deposit, may not be the saviour some hope.  There is some detail to follow but it is understood that the funding for the HomeBuy Direct Scheme is to come from the Regional Development Agencies, to the tune of up to £300m some say!

 

Time will tell whether Mr. Darling has “got it right” but some commentators believe it is “too little, too late”.

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Categories: Property
Posted by Damian Rockley on Friday, September 05, 2008 12:34 PM

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EMDA Gedling Proposals

The East Midlands Development Agency EMDA has submitted an outline planning application for the redevelopment of the 370 acre Gedling colliery site as a sustainable community.  Plans include a mixed-use scheme with 1,120 new houses, retail units, a school, and health centre as well as recreation and open space. 

The colliery closed in 1991 and has remained derelict ever since.  EMDA have been working on the redevelopment proposals with the County and City councils as well as Gedling Borough Council.  Plans also include improvements to road and transport links to the area.

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Posted by Siobhan Goodacre on Tuesday, August 26, 2008 5:37 PM

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Come on Darling.......

At the start of August, chancellor Alistair Darling said a cut in stamp duty was one option that he was considering, prompting speculation in the press that a stamp duty land tax holiday was going to be given.  The National Association of Estate Agents reported a 25% increase in the rate of residential sales falling through last week as people wait to see what the chancellor will do.

The British Retail Consortium has also written to Alistair Darling asking him to use his upcoming pre-Budget report to reduce commercial property costs for struggling retailers. The BRC has suggested a series of measures, including the re-introduction of empty property relief, which was abolished in April of this year.  Another proposal was to allow tax relief on the large premiums paid particularly by retail tenants to exit uneconomic leases.

We await your pre-Budget Report with interest Mr Darling.....

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Categories: Property
Posted by Siobhan Goodacre on Friday, August 22, 2008 10:26 AM

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"WHERE IS OUR MONEY?"

 

In an increasingly difficult financial climate the temptation to delay paying suppliers of goods or services as long as possible and waiting for the letter demanding payment can be fairly strong and tempting.

A recent Court of Appeal case has held that persistent late payments under an agreement for services can amount to a repudiatory breach of contract in certain circumstances allowing the innocent party to terminate the contract.

In general, unless the contract specifically refers to the importance as to the timing of payments, i.e. the timing of payment being of the essence, or it can be implied from surrounding circumstances, it has been established for some time that late payments are unlikely to constitute a repudiatory breach.

The case in question involved a relatively common arrangement. A contracted with B for services and in turn B entered into an agreement with C to perform advisory work to B in order for B to fulfil its obligations to A. A paid B promptly; B fell into substantial arrears with C. Eventually C stopped providing Services to B who sued C for breach of contract. C argued that B had no grounds to bring the case as the agreement was terminated due to the breach by B, being a breach capable of repudiating the contract.

There were no express terms regarding payment but the judge found an implied term that B would pay C immediately upon receipt of payment by A. A factor in this was the reliance by C on the payments being made by B. The judge implied a "time of the essence" term on the obligation to pay. The Court of Appeal rejected the appeal by B and upheld the decision of the judge.

It is clear that context is important in determining the applicability of this case to other cases of late payment and it is also clear that late payment generally will not allow a party to "rip up" a binding agreement. However, it is worth considering what you would do, and how it would affect your business, if suppliers stopped supplying goods and/or services relying on this case as a precedent for terminating the agreement. It is always better to be clear up front as to the contractual importance of payment being made on time and in many contracts there are a number of clauses dealing with rights and remedies in relation to the timings of payments and this can be a tricky area of negotiation.  

   

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Posted by Andrew Sutton on Friday, July 04, 2008 1:43 PM

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