Quarter Day – September 2013


Our team: Alison Mould


Welcome to the September 2013 edition of our Quarter Day newsletter.

Fladgate LLP Quarter Day September 2013

  • Livin’ in a land down under There has been a growing trend in London to construct basements as a means of extending properties. [more]
  • Sending in the bailiffs… Sending the bailiffs in (or “distraining” as it is officially known) is often an effective way of recovering rent arrears. It has been used for centuries. Landlords will therefore be disappointed to learn that things are changing from 6 April next year. [more]
  • Avoiding rates! In the early 1990s recession we called a tenant “someone who paid the rates”. They clearly couldn’t afford the rent, but often met their rates liability. In the last few years rates, again, have become a key issue, particularly where premises become vacant following the termination of a lease via insolvency action or otherwise. [more]
  • ATED tax returns Time is running out for any company owning (other than as a trustee or nominee) UK residential real estate worth £2,000,000 or more at 1 April 2012 (or later acquisition) to complete their first year’s tax return for the new Annual Tax on Enveloped Dwellings (ATED). [more]

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