The VAT position on a sale of a freehold property subject to a lease depends on a number of factors including: • whether the seller has opted to tax the property • whether the sale is of a new building • the type of property (residential or commercial), and • whether the sale is a transfer of a going concern (ie a property rental business) For more

The Royal Institute of British Architects (RIBA) has published a blog post on the four new guides to the Joint Contracts Tribunal (JCT) 2024 contract suite, published by RIBA Publishing. The guides cover the Standard Building Contract, Design and Build Contract, Intermediate Building Contract, and Minor Works Building Contract. Each guide explains relevant provisions, procedures, and conditions by subject, outlines the contractual duties and powers of the parties involved, and addresses common contractual issues that may arise during a project, with reference to recent legislation and case law. They also highlight changes introduced in the 2024 contract editions, such as sustainability requirements and early dispute notification procedures. Additionally, the guides incorporate recent case law developments on topics such as design liability, concurrent delay, practical completion, and liquidated damages. A comparative analysis of JCT, NEC4, and RIBA Building Contracts is also included. The blog further outlines key changes to the four contracts since the 2016 JCT editions.

The Joint Contracts Tribunal (JCT) has announced the release of the Complete Edition of its 2024 contract suite, now available for purchase through their online store. The collection consists of two Box Sets, comprising six volumes in total. Box Set 1, which includes key contracts such as the Standard Building Contract and Design and Build Contract family, is available for immediate dispatch with next working day delivery for UK orders. Box Set 2, which contains contracts like the Construction Management Contract and Target Cost Contract family, is available for pre-order and will be automatically delivered once the remaining contracts in the JCT 2024 Edition are published, expected by Summer 2025. The Complete Edition is sold as a complete set, with individual Box Sets not available separately.

The hotel manager is likely to have been occupying the hotel under a service occupancy (also known as service licence) or a service tenancy. Service occupancy A service occupancy is a form of licence which will arise where: • it is essential that the employee lives in particular accommodation or in a particular vicinity for the better performance of their duties, or • it is an express term of the employee's contract of employment that they live in a particular residence from where they can better perform their duties Depending on the express terms of the service occupancy, the right to occupy will either cease automatically on termination of employment, without the

This Q&A focuses on implied terms in contracts generally. The results of the Q&A were obtained after a basic case search on Lexis+ UK Legal Research against the terms: ‘implied term’, ‘contribution’, ‘shared item’ and a case on the exact point was described. The case of Liverpool

In relation to materials and goods on site, clause 2.21 of the JCT Design and Build Contract 2024 (DB 2024) provides that: ‘Where their value has been included in any Interim Payment, they shall upon such payment become the Employer’s property...’ We are not aware of any authorities in which the meaning of this provision have been considered. However, it appears likely that, provided that the value of the materials and goods has been included in the Gross Valuation of an Interim Payment (IP), the fact that the sum due may be zero would not prevent those materials and goods becoming the Employer’s property. We consider that this analysis is supported by the terms of the DB 2024—and is also consistent

The Joint Contracts Tribunal (JCT) has announced its plan to unveil its new Target Cost Contract, part of the JCT 2024 Edition, at the annual Construction Industry Parliamentary Reception, being held on 13 June 2025. This contract, which includes a main contract, sub-contract, and guides, is designed for projects using target cost and difference sharing arrangements. The remuneration method involves payment of an 'allowable cost', a 'contract fee' and potentially a 'difference share'. JCT is also preparing online resources to aid users in implementing the contract. The Reception will celebrate JCT's achievements and preview these resources.

The Joint Contracts Tribunal (JCT) has announced that the release date for the 2024 edition of its Intermediate Building Contract family (along with associated guides) will be 10 July 2024. In addition to the main contracts, sub-contracts, and guides from the Intermediate Building Contract family, JCT will also be releasing the Intermediate Building Contract 2024 and Intermediate Building Contract with contractor’s design 2024 Admin – Contract Administration Model Forms. The documents will be available via the JCT online store, JCT On Demand or Construct digital subscription service, or to order in hardcopy from the release date.

EU analysis: Frauke Tepe and Lucas Mayr of Osborne Clarke consider the anticipated EU AI Act in relation to contracts concerning the development and licensing of AI systems. It is now a certainty: the European law on artificial intelligence, the EU AI Act, is coming. With the announcement of an agreement in the trilogue negotiations on 8 December 2023, it is likely that the EU AI Act will be passed before the end of the legislative period and the European elections in June 2024. Although the exact content of the AI Act is not yet known, the drafts of the European Commission and Council of the EU as well as information regarding the agreement have become available via parliamentary representatives—and there already is a great need for action when concluding contracts on AI systems.

Commercial analysis: Ofcom recently carried out a study to see if consumers were reading terms and conditions and if not, what organisations could do to improve engagement. This followed another study it carried out last year to review how readable the user policies of video sharing platforms were. In this article, Katie Moon, legal designer and associate, and Helen Hart, senior practice development lawyer, both at Lewis Silkin, look at the key learnings from the two studies and what can be done to improve engagement with terms and conditions.

This Practice Note provides an overview of the essential components required to create a valid and enforceable contract: offer, acceptance, and consideration. This Practice Note defines each of these concepts in turn, identifies the conditions which must be satisfied for them to be deemed valid, and discusses their operation in various legal contexts. Subsequently, this Practice Note identifies which contractual relationships give rise to an assumption of an intention to create legal relations, and further, which categories of persons lack the requisite capacity to enter binding legal relations. Finally, this Practice Note considers the general principles of contract interpretation which apply in Ireland. One of the first issues to consider when taking steps to put a contractual arrangement in place is to ensure there is a valid contract which is capable of being enforced. This Practice Note provides an overview of the essential steps required to create a valid and enforceable contract: offer, acceptance,

We do not have a Practice Note on the specific point raised in the question. However, we can refer you to the following guidance which you may find useful for your purposes. The Office of Communications (Ofcom) acts as the communications regulator, empowered by the Communications Act 2003 (CA 2003). Providers of electronic communications networks (ECN) must comply with Ofcom’s General Conditions