A large empty restaurant

Dark Kitchen – The restaurant industries consider their new normal?

It may take a while before we start doing things like we did before, and it is already clear that some habits will have changed for good. A romantic outing without the kids at our favourite restaurant turned into a takeout for the whole family delivered to the door during the lockdown. It might not be romantic, but it might be the new normal, at least for now.

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Stamp Duty Land Tax

Stamp Duty Land Tax (SDLT) and Resting on Contract

Historically, it was possible to avoid or defer payment of the stamp duty property tax (SDLT) on land purchases by leaving the transaction “contract-based”, meaning that the contract of purchase of a property would be exchanged and the purchase price would be paid by the buyer to the seller but the actual transfer of the legal interest in the property would not pass to the buyer.

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Service Charge

Service charge ruling puts onus on lease agreement drafting

A new London Court of Appeal ruling has confirmed that service charge certificates which could be certified by a business owner himself, rather than a third party, are conclusive as to the amount of service charge a tenant must pay under a commercial lease, said a real estate expert.

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Following the announcement of the extension of the Coronavirus Job Retention Program (CJRS) until March 31, 2021, HMRC has now issued guidance on the key points and how it works.

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