by bawilliams | Nov 11, 2024 | Property Law
The Finance Act 2021 The Finance Act 2019 temporarily increases the Annual Investment Allowance (AIA) from £200,000.00 to £1,000,000.00 for two years beginning 1 January 2019.[1] The Finance Act 2021 amends the 2019 Act to extend the allowance by an extra year.[2] The...
by bawilliams | Nov 7, 2024 | Property Law
The Court of Appeal (CoA) was asked various questions, although the primary one was whether the Secretary of State adequately considered the risk of a World Heritage Site being delisted. Background: In July 2023, the Secretary of State granted development...
by bawilliams | Oct 31, 2024 | Property Law
The High Court (HC) was faced with a case where the purchase price was due when the development of the houses was finished. Background: Mrs. Burns was, originally, the freehold owner of the property which she sold to Mr. Bridge in May of 2017. Mr. Bridge purchased the...
by bawilliams | Oct 24, 2024 | Property Law
The High Court was concerned with the question of the correct construction of a clause for additional payment in a sale and purchase agreement. Background: Harworth entered into an agreement with Westfield in October 2021 for the sale and purchase of York...
by bawilliams | Oct 17, 2024 | Property Law
The High Court was faced with the highly controversial question as to whether cryptoassets can be regarded as property in the UK. Background: Mr. D'Aloia alleges that he was victim of a fraud. He claimed that the first defendants- Persons Unknown A –...
by bawilliams | Oct 10, 2024 | Property Law
The First-tier Tribunal (FTT) upheld an appeal that a property was a mixture of residential and non-residential property for the purposes of Stamp Duty Land Tax (SDLT). Background: Mr. Brzezicki purchased a property in July 2020 which comprises a six-bedroom...
