Development and Construction

A practice note on enforcement of the Building Regulations in England and Wales, including a local authority's enforcement powers and prosecution under the Building Act 1984.

This note summarises the capital allowances that may be available to businesses on property transactions. These include plant and machinery allowances, industrial buildings allowances, business premises renovation allowances and flat conversion allowances. 

A summary of the changes to the energy performance certificate (EPC) and display energy certificate (DEC) regimes brought in by the Energy Performance of Buildings (England and Wales) Regulations 2012 (SI 2012/3118), which come into force on 9 January 2013.

A note that explains the Health and Safety Executive's (HSE) tower crane register. Note that the Notification of Conventional Tower Cranes Regulations 2010 (SI 2010/333) were revoked with effect from 6 April 2013.

The Construction (Design and Management) Regulations 2007 (SI 2007/320) (CDM 2007) are a key piece of health and safety legislation affecting construction and engineering projects and property development. It is important to understand the CDM 2007. They have very wide application and criminal sanctions apply to a breach of the CDM 2007, through the Health and Safety at Work etc Act 1974. There may also be liability under the civil law.

This note explains the duties imposed on people who have either obligations under contracts or tenancies to maintain or repair non-domestic property, or control over non-domestic premises or over access to non-domestic property. From 6 April 2012 these duties are imposed by the Control of Asbestos Regulations 2012. The duties affect freehold owners, landlords, tenants and, in certain circumstances, licensees and managing agents. Non-domestic premises can include areas of what normally would be regarded as residential property. 

This note looks at building operations in the context of development under the Town and Country Planning Act 1990.

This note explains the regime of energy performance certificates (EPCs), display energy certificates (DECs) and compulsory air-conditioning inspections introduced by the Energy Performance of Buildings (Certificates and Inspections) (England and Wales) Regulations 2007. It also summarises the effect of Council Directive 2010/31/EU on the energy performance of buildings (recast). For a consideration of the provisions of sale contracts, leases and leasehold management documents that may be negotiated to deal with EPCs for commercial properties, see Practice note, Energy performance certificates: negotiation issues. NOTE ADDED (20.12.2012): The government announced changes to the EPC, DEC and air conditioning inspections regime, on 19 December 2012. This note is being updated to reflect the changes, which came into force on 9 January 2013. For more information, see Practice note, Changes to EPC regulations in January 2013 and Legal update, EPC regulations: destination table for 2012 regulations.

A summary of the various enhanced capital allowance (ECA) schemes aimed at promoting environmental measures.

A brief overview of the implications of the Equality Act 2010 for property owners and occupiers. For a detailed note on this subject, see Practice note, Equality Act 2010: implications for property.

A practice note on the Flood and Water Management Act 2010. 

Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment where a corporate taxpayer holds an interest in property.

A practice note on development agreements under which a commercial developer agrees with a local authority to develop land within the area for which the authority is responsible. This note considers the extent to which development agreements fall within the public procurement regime. David Gollancz is currently reviewing this note and a substantially revised version of it will be published shortly which reviews the current case law on the significance of enforceable obligations, clarifies the distinction between planning obligations under s106 and main development agreements, and which will be accompanied by short notes on agreements under s38 and s278 Highways Act 1980.

This note is a general summary of the rules for calculating income for the purposes of UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax.

This note is a general summary of the principles underpinning UK income tax. It describes what income is and how it is taxed. It also provides links to notes describing other aspects of the UK income tax rules, such as calculation of income and exemptions from income tax.

A practice note listing key forthcoming dates in 2012 for corporate tax practitioners.

A note setting out frequently asked questions (FAQs) on payment in construction contracts after Part II of the Housing Grants, Construction and Regeneration Act 1996 (Construction Act 1996), was amended by Part 8 of the Local Democracy, Economic Development and Construction Act 2009 (LDEDC Act 2009). The FAQs refer to the changes to payment and withholding notices (including default payment notices and pay less notices), the right to suspend for non-payment and pay-when-certified clauses.

Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of leases.

A note on the ability of local planning authorities in England to take enforcement action against concealed breaches of planning control following expiry of the statutory time limits.

This practice note pulls together information on the various initiatives intended to help manage flood risk in England and Wales. It includes information on Planning Policy Statement 25 (PPS 25), flood risk maps, building to be flood resistant and flood resilient, and information on the Statement of Principles, issued by the Association of British Insurers, which provides guidance on when insurers will continue to provide insurance cover for flood damage in relation to properties in areas at particular risk from flooding. The note also covers the Pitt Review, which examined the issues arising from flood-related emergencies in the summer of 2007, the Floods Directive (2007/60/EC) and the Flood and Water Management Act 2010. Note: On 27 March 2012, PPS 25 was replaced by the National Planning Policy Framework. We will shortly be updating this note to reflect these changes.

An overview of the main changes to the planning system introduced by the National Planning Policy Framework (NPPF). The NPPF came into force on 27 March 2012.

This practice note looks at the main characteristics of call options over land and their advantages to developers and landowners. It considers how they differ from other types of options and from pre-emption agreements and conditional contracts. It also covers technical legal issues and registration requirements.

This practice note provides a brief overview of the main ways in which a developer's lawyer can structure the legal documentation for a residential leasehold development.

A note on the statutory payment rules for construction contracts in England, Wales and Scotland under Part II of the Scheme for Construction Contracts (England and Wales) Regulations 1998 (SI 1998/649) (Scheme for Construction Contracts 1998) and the Scheme for Construction Contracts (Scotland) Regulations (SI 1998/687) (Scheme for Construction Contracts (Scotland) 1998). The note also looks at the Schemes, as amended by the: Scheme for Construction Contracts (England and Wales) Regulations 1998 (Amendment) (England) Regulations 2011 (SI 2011/2333) (Scheme for Construction Contracts (England) Regulations 2011) in England. Scheme for Construction Contracts (England and Wales) Regulations 1998 (Amendment) (Wales) Regulations 2011 (SI 2011/1715) (Scheme for Construction Contracts (Wales) Regulations 2011) in Wales. Scheme for Construction Contracts (Scotland) Amendment Regulations 2011 (SSI 2011/ 371) (Scheme for Construction Contracts (Scotland) Regulations 2011) in Scotland.  

A practice note on pre-emption agreements, considering how pre-emption agreements are structured and taxed, and whether a right of pre-emption creates an interest in land and the implications for: Complying with section 2 of the Law of Property (Miscellaneous Provisions) Act 1989. Protecting a right of pre-emption prior to an offer notice being made and accepted. Insuring the property during the pre-emption period.

This practice note on restrictive covenants covers: The essential characteristics of a restrictive covenant. How to check whether a covenant is valid and enforceable. Various ways of dealing with existing covenants, including indemnity insurance and Lands Tribunal applications.  

A note discussing the courses of action available when a development of land may infringe a right of light. For a discussion of a right of light report determining whether there will be an infringement, see Practice note, Right of light reports.

The stamp duty land tax (SDLT) treatment of sale contracts for the transfer of land.

An outline of the application of SDLT to options and pre-emption agreements.  

An overview of materials on Stamp Duty Land Tax.

A note on the rates of SDLT on land transactions and the historic rates of stamp duty applicable to transfers of property other than shares.

A practice note on the relief from SDLT for land transactions involving land situated in disadvantaged areas.

An outline of the cases where public sector or other bodies benefit from reliefs from SDLT from 1 December 2003.

This practice note explains when water and drainage enquiries should be raised with water service companies, how the enquiries are raised, and what information the replies to the enquiries are likely to reveal.

A note discussing the rights of a developer to build over or connect into sewers and drains which cross the developer's land but serve neighbouring premises.

This note considers the practical impact of stamp duty on commercial transactions. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements.

This note considers the various reliefs and exemptions from stamp duty available in a commercial context. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements.

A practice note on sustainable drainage systems (also known as sustainable urban drainage systems, SUDS or SuDS) and their implications for developers and landowners.

A document tracking the development of certain notable pieces of proposed new legislation relating to property, energy and environment taxation.

This note examines the Crichel Down rules. These are non-statutory rules that regulate the disposal of surplus government land in England (and some in Wales).

This practice note consider situations where, under certain circumstances, an option to tax will be disapplied and not have effect.

This practice note looks at the revocation of an option to tax.

A note on the Party Wall etc. Act 1996 (PWA 1996). The note explains what works the Act covers, it's notice requirements, the dispute process and what happens when the Act is not complied with. It also sets out a number of practical issues that arise and briefly explains the Act's relationship with the Access to Neighbouring Land Act 1992.

Introduction and links to practice notes and other materials on the effect of value added tax on transactions involving land and buildings.

A summary of the principles of value added tax and how it works in relation to property. 

A short practice note which explains the tax point of a supply for value added tax purposes in relation to property transactions.

The option to tax (previously referred to as the "election to waive exemption from VAT") plays an important role in property investments and transactions. This practice note sets out when an option can be exercised, the rules governing options and the effect of an option.

Businesses are required to make a disclosure to HM Revenue & Customs when they derive a VAT benefit from certain VAT planning arrangements. The VAT avoidance disclosure rules came into force on 1 August 2004. This practice note examines the key practical implications of this reporting regime. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements.