Understanding the obligations and implications for open space land and development
The case of R (on the application of Day) v Shropshire Council deals with the disposal of open space by local authorities, and a situation where parties can get tripped up, even unknowingly. This case can be particularly important to local authorities to ensure they take steps to establish the status of land being sold.
HMRC change to VAT treatment of local authorities and leisure services
HMRC have recently announced a change in the VAT treatment of leisure services provided by local authorities. Previously, local authorities that provided in-house leisure services to members of the public were to treat those supplies as business activities for VAT purposes, however, this is no longer the case.
The Government’s Anti-Social Behaviour Action Plan and the questions it poses practically
Rishi Sunak has unveiled his anti-social behaviour action plan. In summary, the plan proposes to bring in hotspot policing to target the areas worst affected by anti-social behaviour, taking a zero-tolerance approach to anti-social behaviour and finally, to give the police and other agencies the necessary tools to act and restore pride in the community. However, the three-point plan raises some practical and enforcement questions.
New provisions for higher-risk residential buildings now in force
On 23 March 2023, the next phase of the Building Safety Act 2022 (BSA) (Commencement No. 4) became law. This commencement will bring into force provisions that are relevant for all persons involved in the construction of higher-risk residential buildings (HRRB), from initial design to management of the building.
Principles of good governance for charities – a recent reminder by the Charity Commission
This month the Charity Commission published the report of its second inquiry into Newham Community Leisure Trust, which remains subject to an ongoing liquidation procedure.
The Online Safety Bill – what does it mean for schools?
Today’s children and young people are growing up in an increasingly complex world, living their lives seamlessly on and offline, which presents opportunities as well as risks for the education sector.
BNG update – BNG and tax implications: Government call for evidence
With Biodiversity Net Gain expected to become a lawful requirement for major developments later this year, we’ve been monitoring developments closely. The Government’s taxation of environmental land management and ecosystem service markets - Consultation and call for evidence on selected tax issues is open until the 9 June 2023, with the outcome potentially significant for landowners seeking to deliver BNG on their land.