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Property

Finding the right premises and effectively managing property are important for businesses of all sizes. On this page you can access a range of articles, books and online resources providing quick links to briefings, guidance and relevant organisations.

What's on this page?

  • Legal alert
  • Briefings and Checklists
  • Online articles
  • Small Business Update
  • Useful links
  • Articles and books in the Library collection

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured article

The unknown unknown
How commercial property tenants can protect themselves from costs arising from inherent defects.

You will need to be logged-in to the website to access the full range of articles available online.

Featured book

Capital allowances for business property: a guide for owners 
Chidell, R. (Claritax, 2013, 51 pages)
Reflects the changes introduced in 2012 and those that are expected to apply from 2014. 

To borrow this book please contact the Library.

Briefings

Directors' Briefings and Start-Up Briefings are four-page guides written for the busy practitioner, director and entrepreneur providing concise, practical advice on core business issues.

Checklists

The How To Do It guides from Atom Content Marketing are a collection of checklists providing a step-by-step approach to key business issues. Access to these guides is available to logged-in ICAEW members, ACA students and other entitles users.

Disclaimer: These publications from Atom Content Marketing are for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.

Online articles

The ICAEW Library & Information Service provides access to a range of articles in full text from leading business, finance and management journals. This resource is available to ICAEW members, ACA students and other entitled users.

You will need to be logged-in to the website to gain full access to the range of articles available online.

Allaying the fears of lease re-gears

The advantages of renegotiating the commercial terms of a lease, known as a "re-gear".

Shops that will drop

Struggling retailers pose challenges to landlords, including potential to lose rent, service charges and marketing contributions and weak tenant mix.

Case law against Minimum Notional Income Tax

The article reports on an opinion issued by the Argentinean Supreme Court of Justice in mid-June 2010, which questioned the constitutionality of the Argentine Minimum Notional Income Tax (MNIT) in the Hermitage case.

Recent VAT developments in the real estate sector

VAT has played an important role in the Belgian real estate sector given the complexity of the VAT regime on immovable property.

Rise of the small business

Rebecca Kent speaks to senior staff from three commercial property business owners to find out how to thrive in a flat economy.

Tax exemption for gains on long-term real estate holdings abolished

Austria has abolished the tax exemption on capital gains incurred by the transfer of privately-held Austrian real estate sold following the ten-year holding period.

Let's get started

The article reports on the industry response to the launch of Small Business Retail Lease (SBRL) by the Royal Institution of Chartered Surveyors (RICS) in July 2012.

Small Business Update

Small Business Update is a monthly magazine for SMEs with articles covering the latest regulatory developments, practical advice and hot topics.

Subletting and older leases

01-02-2015

Tenants with pre-recession leases who want to sublet can find it harder than they thought. Find out the problems in older leases, and ways to overcome them.

How can I negotiate a better deal when leasing premises?

01-11-2014

Simple licences are often offered on a 'take-it-or-leave-it' basis, with scope only to negotiate on the rent rather than the terms of the agreement. When negotiating a new lease, however, everything is negotiable (except to the extent that the landlord is limited by any superior lease).

How to get out of a lease

02-04-2013

Your rent is too high and there's a great opportunity to move to perfect premises but you need to get out of your existing lease. Know the barriers and how to overcome them so you're ready to move when you need to.

My rent has become unreasonable

01-09-2011

Renting can make good sense financially: it ties up less capital than buying a property, leaving you with more cash to use elsewhere in your firm. It also provides you with financial security, as your landlord cannot just raise your rent on a whim.

Choosing premises

28-02-2008

Premises are one of the biggest investments you are likely to make - get it right, and you have a growing asset and a good workplace. Get it wrong, and you could be saddled with a lease you can't get out of, or a property that has tumbled in value. This article weighs up the pros and cons of buying, renting and licensing

Maintain cashflow in downturn

01-01-2008

Keeping a tight rein on cashflow is important at the best of times. When the economy slows and the insolvency risk rises, it becomes absolutely essential. Find out how to keep control of your income and expenditure.

Useful links

British Property Federation (BPF) 
The professional body representing the UK property industry provides information for commercial landlords and investors, including the BPF IPD Annual Lease Review report.

Small business property hub (RICS) 
Guidance from the Royal Institution of Chartered Surveyors (RICS) covering a wide range of topics, including planning permission, business rates and valuations.

Code for Leasing Business Premises 
The Code for Leasing Business Premises in England and Wales 2007 represents owners and occupiers, particularly in small business. Resources on the website include an Occupier Guide, Model Heads of Terms and supplemental briefing notes on environmental good practice.

HelpMovingOffice.co.uk
An independent website providing businesses with free information, guides, calculators and checklists for a successful office move.

Leasehold Advisory Service
A Non Departmental Public Body (NDPB) funded by Government to provide free advice on the law affecting residential leasehold property in England and Wales. Includes a Practitioners Directory and guides on the core issues that affect leasehold property, written by professional legal advisers.

Renting a business property: tenant responsibilities 
Gov.uk government guidance on the health and safety responsibilities of companies renting business properties.

Small Business Retail Lease 
An example short-term lease for high street retail property produced by the Royal Institution of Chartered Surveyors (RICS). A sample Heads of Terms document and guides for tenants and advisors are also available.

Articles and books in the Library collection

Click on the links below to see our catalogue record and holdings for each book or article. To find out how you can borrow books from the Library please contact us or see our guide to book loans.

Negotiating a tax-efficient new lease 
Tips and Advice-Tax, 23 January 2014. p.3
Looks at some tax-efficient options for tenants wanting to renew or sign a new commercial property lease. 

A practical approach to landlord and tenant 
Garner, S. (Oxford University Press, 2013)
This book provides a comprehensive and systematic guide to the principles of landlord and tenant law.

Commercial and residential service charges 
Rosenthal, A., (Bloomsbury Professional, 2013)
This book provides an in-depth analysis of the law and practice relating to service charge disputes in both residential and commercial property law. The principal focus is on service charges payable by tenants to landlords, but it also covers service charges in the freehold context.

Capital allowances for business property: a guide for owners 
Chidell, R. (Claritax, 2013)
The aim of this book is to help proprietors and their managers to understand the key points they need to know about capital allowances. Reflects the changes introduced in 2012 and those that are expected to apply from 2014.

Find more articles and books

To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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