April to see introduction of delayed IR35 changes

Changes to the controversial IR35 ‘off-payroll’ tax rules are to finally go ahead in April after being delayed for a year due to the COVID-19 crisis. These rules, originally brought in by HMRC in 1999, are designed to crack down on a tax loophole that allowed ‘deemed employees’ – i.e. freelance contractors working for a […]

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It’s my way or the Highway….or is it?

The last time you reached for the Highway Code was probably when you were learning to drive. Until the 29th March you can have your say in a consultation launched by the Highways Agency concerning high speed roads. This includes the controversial smart motorway scheme and those ‘X’ signs. This consultation seeks views on proposed […]

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Alternative Lease Rent models

The recent pandemic has effected many landlords and tenants with tenants struggling to pay their rent and landlords suffering losses as a result. Experts have considered various alternative models and one particular option is to move away from leases with an open market rent and instead move to a turnover based rent. Turnover rents vary […]

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Vacant Possession: What does this Mean?

If you have ever been a party to a business lease you will be familiar with the phrase “vacant possession” which would likely have been a condition that needed to be satisfied following expiry of any break notice. Generally vacant possession means that the premises must be empty of possessions or free of people. A […]

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