ArticleDriving Investment ForwardPAIFs provide property businesses with an enhanced alternative to REITs. We compare the two regimes and highlight the improvements,United KingdomReal Estate and ConstructionSmith & Williamson
ArticleLawyer Believes Request From Property Managers Association On Behalf Of Twenty Major Retailers For Monthly Rent Payments May FailSushila Pindoria, senior associate at Bircham Dyson Bell LLP believes that the letter being coordinated by the Property Managers Association, which represents large high street retailers including Schuh, Comet, Boots Opticians and New Look to request monthly rental payments from their landlords, is likely to fail. United KingdomReal Estate and Construction
ArticleRural Development And DiversificationLooking to ensure a prosperous future for your rural business and diversify your offering? We have extensive experience in advising clients on a broad range of rural diversification projects including...United KingdomReal Estate and ConstructionShepherd and Wedderburn
ArticleThe Chancellor Is Looking To Improve The Way In Which The Reit System OperatesWhen REITs were introduced they were seen as a means of improving investment in and management of UK commercial and residential property.United KingdomReal Estate and ConstructionSmith & Williamson
ArticleTopical Tax Issues For Registered ProvidersThe current economic climate is having a significant effect on the strategies adopted by housing associations, both charitable and non-charitable, in providing lowcost home ownership (LCHO) units. United KingdomReal Estate and ConstructionSmith & Williamson
ArticleUpdate On The Implementation Of The Leasehold And Freehold Reform Act 2024The UK government is advancing key provisions of the Leasehold and Freehold Reform Act 2024, including 990-year lease extensions at peppercorn ground rent and a new Standard Valuation Method to reduce enfranchisement costs for residential tenants. Two consultations are now underway to establish valuation rates and determine which landlord costs can still be recovered, though implementation isn't expected until mid-2027 at the earliest. United KingdomReal Estate and ConstructionTaylor Walton LLP
Article‘Guaranteed Sale Scheme’ LaunchedA recent report has shown that the December 2010 mortgage lending was at its lowest level since 2000 and 18% lower than December 2009. United KingdomReal Estate and ConstructionBlackadders LLP
ArticleBudget 2009 - Changes To The Limits For Investors In Individual Savings AccountsIndividual Savings Accounts (ISAs) are tax efficient investments for individuals. United KingdomTaxDeloitte
ArticleBudget 2009 - Recessionary measures?The big news on recessionary measures wasn't so much help being offered to those suffering genuine hardship, as the tax rises announced for high earners from April 2010 will go towards putting the economy back onto a sustainable footing.United KingdomTaxDeloitte
ArticleCapital Allowances - Business Premises Renovation AllowanceThe business premises renovation allowance (BPRA) is a 100% first year allowance available for expenditure on converting or renovating unused business premises in a disadvantaged area, incurred in the five year period from 11 April 2007. United KingdomTaxDeloitte
ArticleDeloitte Comments On Decommissioning Initiatives Announced In The 2012 BudgetRoman Webber, UK head of oil & gas tax at Deloitte, the business advisory firm, comments on decommissioning initiatives announced in the 2012 BudgetUnited KingdomTaxDeloitte
ArticleDeloitte - What Our Experts Say - Open For BusinessThe Chancellor's speech reinforced the Government's policy of encouraging large businesses to invest in the UK. The key announcement is the further reduction of the mainstream rate of corporation tax from 26%, which was already due to fall to 25% from 1 April 2012.United KingdomTaxDeloitte
ArticleDrivers Jonas Deloitte Comments On Budget Property Measures Affecting BusinessesIn today's budget, the Chancellor confirmed that the threshold for the exemption from the payment of empty property rates for the rate year 2010/11 would be extended to £18,000, meaning an estimated 70% of empty properties would pay no empty rates.United KingdomTaxDeloitte
ArticleGoing For Broke? Roger Bootle, Economic Adviser To Deloitte, Gives His Pre-Budget PredictionsI expect the Pre-Budget Report (PBR) to be a double-edged affair, with measures to provide short-term support for the economy accompanied by plans to bring public borrowing down more quickly further ahead. United KingdomTaxDeloitte
ArticleOvernight Change To Stamp Duty Land TaxBill Dodwell, Deloitte’s head of tax policy said: "Autumn Statement 2014 will be remembered for the overnight change to stamp duty land tax. United KingdomTaxDeloitte
ArticleWorldwide Debt CapHMRC announced today that informal consultation will be conducted in June 2011 on practical issues identified in applying the debt cap rules, such as the application of the de minimis rule (which removes companies with net finance income or expense of less than £500,000 from the calculations). United KingdomTaxDeloitte
ArticleOut Now: The Collective Quarterly - Issue 02 2024Welcome to our second issue of The Collective Quarterly which supports creative, innovative, tech and science rich businesses, to adapt and thrive in these rapidly evolving and challenging times.United KingdomTechnologyLewis Silkin
ArticleTech 10 – Episode 13: From Atoms To AI (Video)Dan Klein sits down with Andrew Humphris, Founder and CTO of Infinitesima, to explore the semiconductor technologies powering the AI revolution and the challenge of manufacturing at atomic scale. This episode examines what the future holds for the hardware underpinning next-generation innovation. United KingdomTechnologyAlixPartners Asia LLC
ArticleTech 10 – Episode 14: Inside The Cyber War Room (Video)The Tech 10 video series brings critical technology questions to the boardroom, examining how AI, cybersecurity, data foundations, and tech modernization are reshaping business strategy. In this episode, industry experts discuss the realities of cyber incident response, revealing the disconnect between executive expectations and operational recovery capabilities, and why true resilience requires more than just technological solutions. United KingdomTechnologyAlixPartners Asia LLC