The Housing & Planning Act provides little certainty as to exactly what constitutes a rogue landlord and instead grants the Secretary of State powers to create and impose secondary legislation.
HMRC’s guidance on the higher rate, originally published in March 2016, was updated in November 2016. Those who have not yet read the updated guidance are advised to do so.
In this note, we consider some of the legal issues (and related commercial questions) which may arise for clients operating within the Real Estate and Construction sectors, following Britain’s vote to leave the EU.
