Recent Articles

Unprotection of Deposit During Tenancy

Sharon v Zmuda plus one other Clerkenwell & Shoreditch County Court 9EC02134 This is a case that is perhaps not of great importance, however, it provides a useful excuse if nothing else to explain the procedures involved for un-protecting a deposit mid way through a tenancy and the effects of such at any potential court hearings. The ...

Occupation, Abandonment and Only or Principal Home

Introduction For a tenancy to be an assured shorthold tenancy, it must be the only or principal home of at least one of the tenants (if more than one) section 1(b) Housing Act 1988 This means that the tenant of an assured shorthold tenancy may have two homes because it can be either their “only” home or their “principal” home. The problem ...

Landlord can force sub-tenant to pay rent (if one)

A superior landlord has the right to require a sub-tenant to make future payments of rent to him where his immediate tenant is in arrear with the rent. s 6 To avoid distress. In cases where the rent of the immediate tenant of the superior landlord is in arrear it shall be lawful for such superior landlord to serve upon any under tenant ...
​How The New Wear And Tear Relief For Landlords Works

​How The New Wear And Tear Relief For Landlords Works

While the scrapping of higher rate finance interest relief has led to a furore among landlords, a major update to claiming wear and tear allowance has slipped by almost unnoticed. A new consultation announced by HM Revenue & Customs (HMRC) proposes to scrap the 10% wear and tear allowance. The replacement will be a claim-as-you-go ...
How To Save ​Tax With Income Shifting For Married Couples

How To Save ​Tax With Income Shifting For Married Couples

If you and a spouse jointly own a rental property and pay income tax at different rates then warning bells should be ringing as an income shifting tax opportunity is beckoning you. Income shifting is a common strategy to minimise income tax on earning generated by investments and capital gains tax on any profits made when they are sold. The ...

Corgi Changes to Gas Safe Register

CORGI Loses its Bite as Gas Installer Scheme moves to Capita 02 February, 2009 On 8 September 2008, the Health and Safety Executive (HSE) awarded a new 10 year contract to Capita Group plc to provide a new registration scheme for gas installers. This will begin on 1 April 2009 and will, with immediate effect, replace the current CORGI system