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Dilapidations: When a surveyor's certificate in a payment obligation decides liability

United Kingdom - April 15 2021 Since our real estate litigation team were successful in Grove v Cape, much has been written about payment clauses and the remedy of damages. It is…

Stephen Goldie.

VAT and Dilapidations: Still in Limbo…

United Kingdom - March 12 2021 HMRC were reconsidering whether guidance under RCB12/20 would apply to bring dilapidations payments into the scope of VAT;…

Bob Langridge, Isobel D'Inverno.

VAT and Dilapidations - no changes until 1 March 2021 at the earliest

United Kingdom - January 29 2021 Dilapidations payments under commercial leases are currently outside the scope of VAT, but proposed new guidance issued by HMRC in Revenue & Customs…

Bob Langridge, Isobel D'Inverno.

Top ten tips for payment obligations in dilapidations

United Kingdom - January 29 2021 The COVID-19 pandemic has had a profound effect on businesses across the country; closing the high-street and forcing many industries and sectors to…

Andrea Fraser.

VAT and Dilapidations Payments

United Kingdom - January 14 2021 You may be aware that HMRC are reviewing the VAT guidance issued in September 2020 in Revenue & Customs Brief 12/20 VAT early termination fees and…

Bob Langridge, Isobel D'Inverno.