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First Phase of Licensing Act 2003 Reforms Come into Effect

The 25th April 2012 marked the implementation of the first  phase of amendments to the Licensing Act 2003 (‘the Licensing Act’) ...




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When tragedy strikes, follow due process

Mining e-Brief Mining operations around the country strive to send home employees safely at the end of each shift, by implementing various stringent health and safety measures in their working places. Despite these measures and various safety drives...




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Concerns remain around ‘much improved’ 2019 mine rehab financial provision regulations

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Eversheds Sutherland launches African mining team - African Law Business

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Mali's new mining code ends tax exemptions, shortens regulatory stability period

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Coronavirus - South Africa’s Mining and Natural Resources Sector is resilient and can survive Covid-19

On 15 March 2020, following the announcement by President Ramaphosa regarding South Africa’s precautionary measures that must be put in place to prevent the contraction and spread of COVID-19, South Africans came face to face with the stark re...




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Forfeiture of leases

A landlord who intends to forfeit a lease must avoid any action that would waive a 'once and for all' breach of covenant by the tenant. This Court of Appeal decision will interest landlords and tenants, especially while market conditions remain toug...




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Implied obligations in commercial contracts

The parties to a commercial agreement may find that they have assumed contractual obligations that are more onerous than they might appear. The High Court decision in Ryanair Ltd v SR Technics Ireland Ltd illustrates the perils of taking a contract...




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Liability guaranteed

A non-recourse agreement between a landlord and an incoming tenant did not affect the liability of a previous tenant under an authorised guarantee agreement. The Contracts (Rights of Third Parties) Act 1999 (the 1999 Act) applies to contractual ter...




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Site waste management plans

Site waste management plans will be necessary for construction and demolition work with effect from 6 April 2008. The Site Waste Management Plans Regulations 2008 require site waste management plans for all construction and engineering projects in ...




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Community Infrastructure Levy

The Department of Communities and Local Government has published new guidance explaining how the Community Infrastructure Levy (CIL) will work in practice. The guidance covers: how CIL will be set and spent how, when and by whom CIL will be...




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Leasehold enfranchisement

Enfranchisement of long leasehold buildings in commercial use may have become a real possibility as a result of a recent decision by the House of Lords. The Leasehold Reform Act 1967 gives long leasehold tenants the right to buy the freehold of the...




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Stamp Duty Land Tax and anti-avoidance

In its concern to block tax avoidance, HMRC is planning to make Stamp Duty Land Tax (SDLT) ever more complicated, as two recent consultations show. Residential properties held by companies The first consultation proposes the imposition of SDLT on ...




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Value Added Tax

The VAT tribunal has decided that the sale of a 'future property rental business' qualified as a transfer of a going concern. If the sale of a property rental business satisfies the conditions that apply to sales of businesses as going concerns, th...




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Business leases

Rights granted by side letters will not necessarily be eligible for inclusion in new business leases. The Landlord and Tenant Act 1954 confers security of tenure on business tenants. It empowers the courts to order a new tenancy of the property com...




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Business rates and empty property from 1 April 2008

A guidance note for clients Empty rates As part of its policy to encourage the use and occupation of empty buildings, the Government has introduced the Rating (Empty Properties) Act 2007 (the 2007 Act). Under the 2007 Act, with effect from 1 April ...




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Enforcing restrictive covenants

The litigation in City Inn (Jersey) Ltd v Ten Trinity Square Ltd, between rival hoteliers next to the Tower of London, concerned restrictive covenants imposed by the Port of London Authority (PLA). The parties asked the court to decide whether the c...




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Energy performance certificates

The new energy performance regime came into force on 6 April 2008 in respect of buildings with a floor area in excess of 10,000 square metres. Buildings with a floor area of over 2,500 square metres will be brought within the regime on 1 July. Howev...




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Easements, covenants and profits à prendre: reform is in the air

The Law Commission has published a consultation paper proposing wide-ranging reforms to the law governing easements, covenants and profits à prendre. The changes suggested by the Law Commission include: the creation of a single new method ...




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Oral tenancy agreements

As a general rule, leases of land must be made by deed. Failure to comply with this requirement means that the tenant will not acquire a legal estate in land. However, leases granted for a term of up to three years need not be made by deed so long a...




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Rights of light

The Court of Appeal decision in Forsyth-Grant v Allen concerned the construction of a pair of semi-detached houses that interfered with the rights of light enjoyed by a neighbouring hotel. The builder employed a rights of light surveyor, who tried t...




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Terminating periodic tenancies

The issue in McCann v United Kingdom was whether our domestic law is compatible with Article 8 of the European Convention of Human Rights. Article 8 provides that everyone has the right to respect for their home. Mr McCann's wife left the family ho...




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Tenants’ rights of first refusal

The Landlord and Tenant Act 1987 grants tenants of flats a right of first refusal if the landlord wishes to dispose of its interest in the whole or part of 'a building'. In a decision that is hugely significant for the increasing numbers of landowne...




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Value added tax

The 'option to tax', or 'election to waive exemption' is a facility that allows property owners to charge VAT on sales and lettings, rather than exempting them. This means that they can recover VAT they incur on construction and other costs. Various...




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Display energy certificates

The Government has published a guidance note designed to help owners and occupiers understand how new rules requiring display energy certificates (DECs) in large public buildings will work in practice. The guidance also explains the responsibilities...




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Discharging restrictive covenants

In Re Alisha House, the Lands Tribunal discharged a restrictive covenant preventing a developer from using land for residential development in circumstances where: the developer had entered into the restrictive covenant with the local authority r...




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Agreements for lease

Section 2 of the Law of Property (Miscellaneous Provisions) Act 1989 requires contracts to dispose of interests in land to be made in writing. However, leases granted for a term of up to three years need not be made in writing so long as the term st...




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Landlord had been entitled to refuse consent to a newly formed company

A landlord had acted reasonably in refusing consent to an assignment to a newly incorporated company, despite the landlord having the benefit of the previous tenant's covenant. Royal Bank of Scotland plc v Victoria Street (No 3) Ltd concerned a cov...




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Consultation on the Carbon Reduction Commitment

The Carbon Reduction Commitment (CRC), a cap and trade scheme that aims to reduce the UK's carbon dioxide emissions, is due to come into force in only twelve months' time. On 12 March 2009, the Department of Energy and Climate Change (DECC) publish...




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The importance of a fixed term in a lease

A simple drafting error in a lease invalidates a contracting–out order. In Newham LBC v Thomas–Van Staden, which has been fully reported only recently, the Court of Appeal has presented us with a curious decision on the effect of a draf...




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Increase in Land Registry fees

Land Registry fees will increase on 6 July 2009. A new Land Registry fee order has been published, increasing fees across the board for registration and information services from 6 July. The Land Registry is required to recover from its fees and c...




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Perpetuities and Accumulations Bill

It is proposed that the rule against perpetuities should no longer apply to property transactions, but only for those entered into after the law has changed.   A Perpetuities and Accumulations Bill has been published and underwent its second re...




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The effect on VAT recovery of granting a residential tenancy in a new building

Residential developers need to take great care that they do not jeopardise their recovery of VAT by granting a short–term tenancy. The current downturn is leading developers to let out new properties instead of selling them. Great care is nee...




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Land Registry change of practice in relation to discharge of mortgages

The Land Registry is changing its practice on the discharge of mortgages in cases where form DS1 is not available when the application is made to the Land Registry. On 3 August 2009, the Land Registry will implement an important change in practice ...




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Consulting tenants of mixed-use properties on service charge expenditure

Helpful analysis of when landlords of mixed–use properties need to consult their tenants before incurring service charge costs. The Landlord and Tenant Act 1985 requires landlords who own residential blocks of flats to consult their tenants b...




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Affordable housing construction briefing: the Remedies Directive

How important is public procurement to the public sector? Many contracting bodies incur more expenditure each year on externally provided works, services and supplies than they do on their own workforce, but focus typicall...




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Competition law to apply to land agreements from April 2011

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Court of Appeal's analysis of lease guarantees

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Real Estate Litigation's Eversheds In Focus... August 2011

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SDLT on high value residential property

High value residential property New Tax Rates The 2012 Budget introduced a new charge to stamp duty land tax (“SD...




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.properties opens its doors

The protection of brands is a key issue for many businesses, particularly for those brands which are consumer facing.   One aspect of brand protection is the protection of brands in domain names. Until recently, the number of generic top l...




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Scotland Effect - No Vote

Introduction The “No” vote by the people of Scotland to Scottish Independence removes some elements of uncertainty from the political and economic landscape in Scotland.  Nevertheless, the narrow margin of the vote against independe...




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Authorised contractual schemes and PAIFs - SDLT

The Chancellor’s Autumn Statement contained the following stamp duty land tax announcement regarding the tax-free ...




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EU Advocate General gives landmark opinion in relation to the VAT treatment of property services to Real Estate Funds (C-595/13)

This week, an Advocate General gave a landmark opinion that the VAT exemption for the management of certain special investment funds can apply to property management, as well as to other fund management services. The opinion represents a completely ...




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The Court of Justice in Eenheid holds that the day to day management of Property Funds is subject to VAT

The Court of Justice of the European Union delivered its judgment in Case C-595/13 Staatssecretaris van Financiën v Fiscale Eenheid X NV cs on 9 December 2015. Full Article



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Space as a Service - The Future of the Workspace

By 2030, according to Forbes, millennials will make up 75% of the workforce. Digitally wired since their childhoods, millennials favour work-life integration rather than work-life balance reflecting the way today’s boundaries between professio...




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Coronavirus – Impact on outsourced services due to implementing work-from-home arrangements - Global

As many of us know all too well, the coronavirus pandemic has forced companies and their personnel to shift their operations to a remote, work-from-home (or WFH) environment. This change has had a profound effect on outsourcing providers and their c...




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Eversheds Sutherland maintains growth with partner promotion in Hong Kong

Eversheds Sutherland has announced 38 partner promotions across its global network. A total of 16 of these promotions are female which is in line with its goal to achieve 30% female representation at partner level by 2021.  In Asia, we are plea...




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Eversheds Sutherland announces 38 promotions to partner for 2020

Eversheds Sutherland announces that it has made 38 partner promotions across its International and Europe network. A total of 16 of these promotions are female which is in line with its goal to achieve 30% female representation at partner level by 2...




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Insolvency in times of COVID-19

The restrictions on economic life imposed by COVID-19 have not only triggered a veritable economic crisis, but have simply deprived many companies of their livelihood. While there is no income, expenses continue to run, so that in some cases insolve...