Property lawyers dealing with commercial and residential property transactions and developments need to be aware of a number of regulatory requirements and incentives designed to reduce the carbon footprint and energy consumption in buildings including the requirements for BER Certificates DECs and green leases.
This subtopic contains the following guidance:
Practice Note: Ireland—Building energy performance (BER) certificates and display energy certificates (DECs) for commercial property. This Practice Note looks at how SI No 243/2012 European Union (Energy Performance of Buildings) Regulations 2012 (Ireland) (the BER Regs 2012 (IRL)) apply to commercial property in Ireland
Practice Note: EU Energy Performance of Buildings Directive 2010/31/EU—snapshot .This Practice Note provides a summary of the Energy Performance of Buildings Directive 2010/31/EU (recast). It looks at key differences between the Energy Performance of Buildings Directive 2010/31/EU (recast) and the Energy Performance of Buildings Directive 2002/91/EC (EPBD 2002), and also covers the amendments made by Directive 2018/844 (Revised EPBD)
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Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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