Please note that this article only considers VAT issues in relation to overage payments – there are other tax issues which also need to be considered, which are beyond the scope of this article. Key Takeaways For housebuilders, overage can
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More about Real estate podcast: service charge apportionments – making the rational choiceWhat happened? The Seller, Henley Developments, obtained outline planning permission for a residential development site in Ebbsfleet, Kent and exchanged contracts to sell one of the development parcels to Weston Homes for £14,500,000. Weston Homes paid a 5% deposit on
More about Termination clauses: start as you mean to finishCorporate structures offer no safe harbour. Recent rulings confirm that associated companies, parent entities and even later acquirers can be held jointly and severally liable for remediation costs – sometimes decades after construction. Judges scrutinise ownership links, financial interdependence and
More about Building Safety Act enforcement – six cases that have redefined liability and riskIn this short video Partners Sarah Elliott (Head of Construction) and Matthew Pexton explore why standard form contracts, such as JCT, need to be amended to reflect the new Building Safety Act requirements.
More about Updating Contracts for Building Safety RegimeGateway 2: BSR Bottlenecks Unsurprisingly, delays in securing Gateway 2 approvals from the BSR remain high on the agenda. The delays have a domino effect: developers are unable to commence construction, and investors are reluctant to release funds which in
More about BSA in practice: challenges and evolving solutionsOn 1 May 2026, phase 1 of the new regime will come into force, on which date the majority of the more significant changes to tenancies, existing and new, will take effect and all tenancies will automatically transfer onto the
More about The Renters’ Rights Act 2025The Weight of Pre-Contractual Negotiations There has been a reminder of potential pitfalls when incorporating documents into a contract in the judgment in John Sisk and Son Limited v Capital & Centric (Rose) Limited [2025] EWHC 594 (TCC). The case
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