Landlord and Tenant

A note on whether a rent deposit clause can be added to a lease.

A note on the rights to tenants of commercial leases in relation to alterations under the Landlord and Tenant Act 1927.

A note on whether leases should contain anti-bribery clauses to demonstrate that the landlord or tenant has in place adequate procedures designed to prevent bribery under section 7(2) of the Bribery Act 2010.

A practice note looking at the various issues involved when a new lease, under the Landlord and Tenant (Covenants) Act 1995, is assigned.

A practice note on the content of a typical break clause in a lease, its relationship with other parts of the lease, and issues that can arise on its exercise, including the problems with compliance with conditions and the implications arising when a break notice cannot be withdrawn.

This practice note considers how the business rates regime applies to empty properties, and the various reliefs available. It also highlights related landlord and tenant issues.

An article on whether, following an assignment of part of a lease, a landlord is entitled to forfeit the whole lease where only one tenant is in breach of its lease covenants.

A note discussing the implication of the Landlord and Tenant Act 1954 (LTA 1954) on underleases.

A note on whether a landlord can peaceably re-enter the property or forfeit the lease for unpaid rent if the lease has not been completed.

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. 

The plain English lease (Clearlet) used by Land Securities for many of its retail properties was showcased at at Clarity meeting in December.  The lease is easy for tenants (and their shop managers) to navigate and understand.  Other landlords are welcome to use it.

This note is on the Code of Practice for Commercial Leases in England and Wales, which was first published in 1995. The second edition of the Code of Practice for Commercial Leases in England and Wales was published in April 2002 and this note contains details on the recommendations made in the 2002 Code. NOTE: A third edition of the Code was published on 28 March 2007. For more information, see Legal update, Formal launch of Code for Leasing Business Premises in England and Wales 2007. This practice note will not be maintained after 28 March 2007, but will be retained for information purposes.

A note on what is a reasonable delay in a landlord giving consent to a tenant's alterations.

A note discussing the court procedure under CPR 55 for obtaining possession of property occupied for residential purposes. The note looks at: Common types of claim where this procedure should be followed. Protection from eviction. The standard procedure under CPR 55. The accelerated procedure under CPR 55. Enforcing a possession order.

A practice note on the legal and practical implications when a former tenant does not vacate business premises and remains in occupation at the end of the contractual term of a tenancy that was excluded from the security of tenure provisions of Part II of the Landlord and Tenant Act 1954 (LTA 1954).

A note on the meaning of the terms "lease of the reversion" and "reversionary lease".

A note on whether it is necessary to execute a licence given in connection with a lease as a deed.

A note on what premises a landlord must offer to sell to the tenants under the Landlord and Tenant Act 1987.

A note on how to effect peaceable re-entry of commercial premises, where the tenant has not paid rent.

A note on whether a tenant's renewal lease under the security of tenure provisions of the Landlord and Tenant Act 1954 triggers an obligation to provide an energy performance certificate (EPC).

A note on enforcing occupational lease covenants following a sale and lease back.

A note on whether an energy performance certificate (EPC) is required where heating is to be installed in the property between exchange and completion.

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 note on whether multiple prospective tenants under a proposed business tenancy may authorise one person to make the necessary declaration or statutory declaration needed to exclude security of tenure under the Landlord and Tenant Act 1954 (LTA 1954).

This practice note provides a guide to writs of fieri facias and their effectiveness as an enforcement method and a summary of the practical and procedural steps involved. In the county courts, the equivalent to a writ of fi fa is called a warrant of execution. This note deals only with the procedure for writs of fi fa. There is some information on the procedure for warrants of execution on the HCMTS website. We anticipate that the law will change following the coming into force of the relevant parts of the Tribunal, Courts and Enforcement Act 2007. When those sections are in force, the detail of the note will be amended accordingly.

A note on whether a landlord can forfeit a lease that has vested in the Crown as bona vacantia.

This practice note sets out the rules enabling a landlord to forfeit a lease where the tenant has denied the landlord's title.

A practice note giving an overview of the legal, transactional, tax and land registration issues involved in the grant of a lease of commercial premises.

This practice note considers when to use (and the difference between) the two most common form of grazing agreements, a grazing licence (also known as grass lets or grass keep arrangements) and a farm business tenancy.  It covers security of tenure, tax planning, farming subsidies (including the single payment scheme) and the special considerations when letting land for grazing horses. It also discusses when it will be important to contract out of the Landlord and Tenant Act 1954.

A note answering a question of how a superior landlord is affected if a liquidator disclaims a headlease where there is more than one subtenant (that is, there are subtenants of parts).

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 note on whether a new charge is needed when a landlord with the benefit of a charge over a rent deposit assigns the reversion.

A practice note listing key forthcoming dates in 2013 for corporate tax practitioners.

A note containing links to the Landlord and Tenant (Covenants) Act 1995 forms that are in the prescribed form required by the Landlord and Tenant (Covenants) Act 1995 (Notices) Regulations 1995.

An note on what issues the landlord should consider before it serves section 17 notices on more than one former tenant or former guarantor under the Landlord and Tenant Covenants Act 1995.

The Landlord and Tenant Act 1988 places duties on landlords (and others) in relation to the grant of consent to dealings with leased property. This practice note examines those duties and the issue of reasonableness.

A note on the landlord's ability to distrain for rent arrears if the tenant has failed to register the lease.

A Practice note providing a guide for subtenants and other third parties on what happens when the tenant becomes insolvent and the lease is disclaimed.

This Practice note discusses the differences between a lease, licence and tenancy at will in the context of business premises. It concentrates on when to use which arrangement, particularly in the context of short term occupational arrangements.

This practice note looks at the issues that need to be considered when drafting or negotiating a clause in a lease controlling the tenant's ability to carry out alterations.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a commercial lease giving the landlord the right to remedy a tenant's breach of repair or maintenance covenants in the lease.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a commercial lease placing the obligation to pay miscellaneous items of expenditure relating to the property, on the tenant.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a commercial property lease requiring a tenant to pay the landlord's costs.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a commercial property lease dealing with the entirety of the agreement, representations, warranty as to use, and fraud.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a lease excluding the tenant's right to statutory compensation on vacating the property, under both the Landlord and Tenant Act 1927 or the Landlord and Tenant Act 1954.

This practice note looks at issues that may arise when drafting and negotiating a clause in a commercial lease under which the tenant agrees to indemnify the landlord against any loss or damage caused by a breach of the tenant's covenants or its actions or omissions.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a commercial lease requiring a tenant to pay interest.

This Practice note looks at the issues that need to be considered when drafting and negotiating the clause that deals with the payment of the main rent in a commercial lease.

This practice note: Looks at why a covenant for quiet enjoyment should be included in a lease, rather than the parties relying on the landlord's implied quiet enjoyment obligations. Explains what is meant by quiet enjoyment and considers the relationship between quiet enjoyment and the implied obligations on a landlord not to derogate from grant.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a commercial lease that sets out the circumstances in which a landlord can forfeit the lease.

This practice note looks at the issues to be considered when drafting or negotiating a tenant's repairing obligation in a commercial lease.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a lease that allows the tenant to share occupation.

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

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a lease restricting the tenant's ability to underlet the property.

This practice note looks at the issues that need to be considered when drafting and negotiating a clause in a commercial lease placing the obligation to pay the utilities costs associated with the property, on the tenant.

This practice note looks at the issues that need to be considered in relation to drafting and negotiating yield up clauses in leases.

A note on what is the limitation period for the recovery of a service charge.

A practice note on the tenant's right to compensation when the landlord successfully opposes the tenant's right to renew a business lease (section 37, Landlord and Tenant Act 1954).

A note discussing the implications, on the landlord's right to oppose a lease renewal under section 30(1)(g) of the Landlord and Tenant Act 1954, of a transfer of the landlord's interest between group companies.

A practice note discussing the landlord's right to oppose the renewal of a business tenancy on the ground that the tenant is in persistent arrears (section 30(1)(b), Landlord and Tenant Act 1954 (LTA 1954)). The note looks at: The meaning of arrears. The meaning of persistant delay. The exercise of the court's discretion. Considerations for the landlord and the tenant.

A practice note discussing the landlord's right to oppose the renewal of a business tenancy on the ground the landlord can provide the tenant with suitable alternative accommodation (section 30(1)(d), Landlord and Tenant Act 1954 (LTA 1954)). The note looks at: What the terms of the offer should be. The suitability of the alternative accommodation. The preservation of goodwill. Considerations for the landlord and the tenant.

A practice note discussing the landlord's right to oppose the renewal of a business tenancy on the ground the landlord intends to demolish or reconstruct the premises (section 30(1)(f), Landlord and Tenant Act 1954 (LTA 1954)). This is the most often used ground of opposition to the tenant's statutory right to a lease renewal. The note looks at: The type of works falling within section 30(1)(f) of the LTA 1954. The landlord's requisite intention to redevelop. The tenant agreeing to a new lease of part or new terms in the lease. Considerations for the landlord and the tenant.

An overview of the landlord's right to oppose the renewal of a business tenancy under section 30(1) of the Landlord and Tenant Act 1954. This note also provides guidance on the repercussions of the landlord misrepresenting its opposition.

A practice note on the procedure to exclude security of tenure from a business lease before the introduction of the Regulatory Reform (Business Tenancies) (England and Wales) Order 2003 (SI 2003/3096).

A note on the procedures under the Landlord and Tenant Act 1954 (LTA 1954) and the Regulatory Reform (Business Tenancies) (England and Wales) Order 2003 (SI 2003/3096) relating to an agreement to surrender a business tenancy. The note includes details of the notices that must be served and the declarations that must be made.

A practice note on the criteria that must be satisfied for a tenant of a business lease to have security of tenure under the Landlord and Tenant Act 1954 (LTA 1954).

A note on the court's approach to deciding the terms of a new business tenancy granted under the Landlord and Tenant Act 1954 (LTA 1954), including terms relating to the demise, duration, rent, break rights and service charge. The note also includes information on how to revoke or enforce a court order for a new lease.

A practice note on some of the implications arising from a landlord agreeing to accept rent from the tenant on a monthly basis, instead of quarterly.

A note on the obligations of an involuntary bailee, and what the landlord may do with the tenant's belongings that have been left behind in the demised premises after the end of the term.

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 explaining the planning implications of a short term retail letting on empty restaurant premises.

This note provides an overview of the pre-action protocol for possession claims based on rent arrears predominantly dealt with in the county court.

A note discussing the court procedure for obtaining possession of property that has a non-residential use. The note looks at: Common types of claim where this procedure should be followed, such as trespass and forfeiture of a lease. The procedure set out in CPR 55. Statements of case and evidence. Enforcing a possession order.

This practice note looks at the issues that need to be considered when drafting or negotiating a clause in a property sale contract requiring the buyer to help the seller achieve a release from liability under its landlord covenants. This provision will be relevant only where the property is being sold subject to an occupational lease that is a "new" tenancy under the Landlord and Tenant (Covenants) Act 1995. 

A note on why you need a court order for relief from forfeiture for non-payment of rent and the dangers of the landlord and tenant agreeing to relief without a court order.

This Practice note provides an overview of rent and rent reviews, and considers various types of lease clauses allowing for rent to be changed or reviewed.

This practice note outlines the factors that should be taken into account when defining the property to be demised to the tenant in a long residential lease, particularly a lease of a flat.

The Royal Institution of Chartered Surveyors (RICS) has published an information paper on the need to improve the contractual regime for supply of service charge information from seller to buyer. This may result in changes to standard form contracts and enquiries before contract.

An overview of the SDLT issues that can arise in the context of land development.

The Finance Act 2003 takes the transfer of land between partners and partnerships, as well as the transfer of interests in partnerships owning land, out of the stamp duty regime and into the stamp duty land tax regime.

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.

Since 1 August 2005, disclosure has been required of certain stamp duty land tax schemes. The rules build on and incorporate most of the direct tax disclosure rules.

An outline of the cases where relief from stamp duty land tax (SDLT) is available for residential properties from 1 December 2003.

The second edition of the RICS Code of practice for service charges in commercial property was released on 4 May 2011 and came into force in October 2011. This practice note analyses the differences between it and the 2006 edition which it replaced.

A note which gives a brief outline of the security of tenure issues when granting long or short form farm business tenancies.

This note explains the process of selling property at auction from the perspective of the seller's legal advisor, including preparing the sales pack and approving the auction catalogue particulars. This note also includes a short checklist of points to be considered by the buyer's legal advisor.

This note considers the practical impact of stamp duty on commercial transactions.

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 note on the current fee payable for administering a statutory declaration.

This Practice note summarises the procedure for taking control of goods in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (TCEA 2007). The provisions in Schedule 12 are not yet in force. Section 25 of the Crime and Courts Act 2013 (CCA 2013) amends Schedule 12 to the TCEA 2007 with a view to Part 3 of the TCEA 2007 being brought into force but section 25 of the CCA 2013 is not yet in force. For more information on commencement of the TCEA 2007, see Legislation tracker note: Tribunals, Courts and Enforcement Act 2007 and Legal update, Crime and Courts Bill 2012-13 receives Royal Assent. The procedure in Schedule 12 may be used by a landlord under a lease of commercial premises to recover rent payable by the tenant. This power is known as commercial rent arrears recovery (see Practice note, Commercial rent arrears recovery). Although Schedule 12 sets out the framework for the procedure, much of the detail on how the procedure operates will be contained in regulations that are yet to be made. The Ministry of Justice intends to have draft regulations prepared by summer 2013.  

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

A note on the statutory rights given to telecoms operators under the Electronic Communications Code, including issues for a landowner when entering into an agreement with a telecoms operator.

A practice note discussing the differences between properties that are subject to an option to tax and those that are not and how this will influence how you should deal with a property, including how to account for VAT.

A practice note looking at how to exercise an option to tax and notify it to HMRC, including who should opt and whether HMRC permission is required.

A practice note looking at the physical scope of the option to tax, who it affects and the person opting.

A practice note on: The use of closure orders for premises associated with persistent disorder or nuisance. The consequences for property owners and others with an interest in the affected premises.

A note on the common law rule that if a tenant grants an underlease for a term that is as long as, or longer than, the term of the tenant's own lease, the grant of the underlease will take effect as an assignment.

This practice note discusses the basic pre-conditions of distress to recover arrears of rent, how a bailiff can gain entry to premises and what goods can be seized.

Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT.

An outline of the VAT rules governing 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.

A note explaining the position of a superior landlord where there is a subtenant rent deposit and the headlease is either surrendered or disclaimed.

A note on who is the competent landlord for the purposes of the Landlord and Tenant Act 1954 in the period between completion and registration of a transfer.

A note on the survival of an interim rent application under the Landlord and Tenant Act 1954 when the claim for a business lease renewal or termination is discontinued.

A note on whether a landlord and tenant can agree to withdraw a break notice.