Capital allowances is a complex subject that requires detailed consideration against the history of the property in question. HM Partner Ken Ross gives a flavour of some of the important points to consider when buying or selling commercial property.
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The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.
Latest articles from Ken Ross
Student housing has changed from a fringe investment to a global market worth today circa $200bn. This has been underpinned by a doubling of the number of students worldwide over the last decade. Institutional investors have been attracted to this asset class due to the relatively high returns on offer, combined with security of demand and covenant. The market is, however, still undersupplied in many university cities within the UK. Capital is available from pension funds who seek secure cashflow with a long term link to inflation.
On 28th November 2014, a large number of existing title obligations may disappear. Landowners who currently benefit from such title conditions will need to act before that date to preserve their rights.