Stay Informed
April 2012
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25
Beware Of Waiving Lease Obligations
In a recent case, Faidi and another v Elliot Corporation, the Court of Appeal considered whether a landlord had waived a tenant's obligation to lay carpets when it granted a licence to alter.
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25
Give It Up
There have been various initiatives proposed or developed recently as regards donations to charities, in particular substantial donations, and the tax effect of these. Some of these are summarised as follows.
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21
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19
When Leaving A Nil Rate Gift Backfires
The Transferable Nil Rate Band seemed a welcome inheritance tax sweetener in 2007 to offset the onerous trust tax changes brought in by the Finance Act 2006.
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18
Charity Tax Developments
Two developments on the tax position for charities have arisen lately and both require charities' attention so that tax reliefs are not at risk.
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15
Cambridge Forum For The Construction Industry
The new US embassy in London is the topic of a talk being given in Cambridge later this month by its architect, James Timberlake.
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04
Deal Is Given The Green Light
The Government's Green Deal plan under which domestic and commercial property owners will be offered energy efficient improvements on long term credit arrangements payable via energy bills, has now been given statutory force.