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An option to dispose of property does not necessarily give rise to a taxable disposal

In the appeal case of Krishnamohan v HMRC [2024] UKFTT 346, the UK’s First-Tier Tribunal (“FTT”) determined that an agreement titled “Option Agreement” that was entered into to dispose of certain properties, does not, for...more

High Court Ruled That Lender Suffered No Loss Despite Negligent Valuation of Security

On 27 September 2023, the British High Court ruled that the claimant relying on the defendant’s report suffered no actionable loss, despite the defendant’s admission of negligence. ...more

Building Safety Act 2022: Key Provisions for Property Owners

The Building Safety Act 2022 (the “Act”) ushered in a comprehensive and rigorous building safety regime, particularly affecting certain residential buildings classified as “higher-risk building”....more

Building Safety Act 2022: What Lenders Need to Know

The enactment of the Building Safety Act 2022 (the “Act”) in the United Kingdom brings about significant changes to building safety regulations. While the Act primarily aims to enhance building safety standards, it also...more

Going Green February 2022 - Green Loans Series, Part 1 – Green Loans and the Green Loan Principles

In our January edition of REF News and Views, we discussed some key recent ESG developments in Europe and the UK in the financial markets. We want to follow this up over the coming months with a series of articles where we...more

Something Special, April 2021 | Issue No. 23 - Insurance Broker Letters in Commercial Real Estate Financings: Why Do We Need Them?

Insurance is a key and critical element to any commercial real estate financing. After all, such financings are usually limited recourse, such that the properties will be owned by a special purpose vehicle with no other...more

Springing Forward, March 2021 | Issue No. 22: LIBOR Update

LIBOR has been a key interest rate benchmark for many decades, used as the principal reference rate to several hundred trillions of dollars in derivatives, bonds, loans and securitizations. However, when the LIBOR...more

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