Welcome to your weekly round-up of the pick of the content published on EG Legal.
A slightly shorter than usual highlights reel this week, owing to the court vacation and the four-day Platinum Jubilee weekend, but still some vital reading – including an easy-to-understand round-up of taxes on buying, holding and selling UK property.
In addition, we have reaction to a court ruling upholding the government’s decision to legislate to prevent Covid-related business rates appeals – as well as the latest on telecoms, the spread of the Braganza duty, and more.
Legal features
Pyrrhic victory on rates appeals will cost
Stripping ratepayers of a right to appeal will undermine growth and investment, writes Robert Hayton
Back to Basics: Property taxes made simple
Mark Whiteside outlines the main taxes that arise in relation to the typical lifecycle of UK commercial property
Legal note: Reasons or underlying considerations?
Louise Clark analyses a case involving restrictive covenants and the decision-making process
The Telecoms Code: dealing with unresponsive occupiers
The latest telecoms Bill aims to assist operators when occupiers refuse to engage – Laura West explains the details
Braganza and leases: unreasonable rationality?
Kester Lees and Richard Robinson chart the spread of the so-called Braganza duty to landlord and tenant law
Q&A: Tackling technicalities and typos
Hannah Turner and Justin Bates answer a landlord’s query about the validity of a section 21 notice
Case summaries
Axnoller Events Ltd v Brake and another
Property – Freezing order – Costs
Law report
Alberti v Cadogan Holdings Ltd
Landlord and tenant – Leasehold enfranchisement – Price payable
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