EG 15-06-1918-06-2019, 20:34
P.49 VAT - Reverse charges introduced from 1 oct 19. This means if you pay (as a business) for construction work, then instead of paying the VAT to the contractor, you pay it to HMRC with your VAT return, but can reclaim VAT in the usual way. This is to prevent VAT fraud in the construction industry. This could have profound effect on some development contracts IMHO. There are exemptions, it will be interesting to see how this filters though to changes in documents in the next few months
P.51 The Powys Landfill case in 2017- where farmers are having to pick up the cleanup bill of several million pounds as owners after the council who built the landfill was abolished!! Shock as this is one of the first ever cases in the last 30 years where the EPA90 contaminated land regime has been successfully enforced against owners! The article is promoting insurance against this risk
P.52 Brainy debate about Service charges in leases, particularly residential ones, - the requirements on landlords and the protection for tenants. Def worth a read
P.54 Permitted development rights for agricultural buildings - there are lots of such PD rights but there are many pitfalls. The article explores teh requirements of the legislation, alongside common causes of refusal by councils and so on.
P. 56. More Ag stuff - looks at just what the effect of Brexit will have on the Ag sector
P.57 Wiltshire CC v Cooper Estates 2019 is a test case about s.16 of the Growth and Infrastructure Act, which prevents nimbys from making applications for registration of Town & Village Green status for land where the land is in an area zoned for potential development - a ’trigger event' . The wide interpretation of this by the court is good news for developers, meaning that a development and that zones an area for development will stop such applications