Russell-Cooke

This Practice Note written by Patrick Delas, Legal Director at Russell Cooke LLP is an overview of the taxation of estates in France from the perspective of UK domiciled individuals potentially subject to French inheritance tax (DMTG) and wealth tax (IFI) on their French property.

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This Q&A considers the liability to pay a service charge where the costs are significantly higher than anticipated by the leaseholder.

This Q&A considers whether a tribunal application for a new lease or collective enfranchisement should be withdrawn or stayed where terms are agreed after the application is made.

This Q&A considers the landlord’s obligation to grant a new lease of a flat on similar terms to the other leases in the same building.

This Q&A considers whether, if a freehold of a residential property is originally owned by one person (referred to as the landlord in a lease the person grants) and is later owned by two people, they are both called landlords and whether they are bound by the original lease in the same way.

This Q&A considers whether a person who is not a qualifying tenant for the purposes of collective enfranchisement can nevertheless join in the acquisition process.

This Q&A concerns the rights of qualifying tenants to purchase the freehold of their properties, known as collective enfranchisement, and discusses related issues that arise under LRHUDA 1993 and LRA 1967.

This Q&A considers whether the landlord is able to include the right to redevelop in a new lease when granting a voluntary lease extension for a residential property lease.

This Q&A looks at issues of liability where an overriding lease is granted and the current occupational tenant is in arrears, in the context of a collective enfranchisement.

This Q&A considers whether a lessor is entitled to recover its costs of service of a notice under section 146 of the Law of Property Act 1925 where a tribunal or court has not determined whether a breach has occurred.

This Q&A looks at the planning implications of remedial works to buildings needed to make the buildings safe from reinforced autoclaved aerated concrete (RAAC).