Fixtures

News & Analysis as of

Fixtures Allowances in Commercial Property Transactions: Pooling and Fixed Value Requirements

New rules concerning capital allowances on the disposal of fixtures (first announced in 2011) are now in full force. The changes, which are procedural and impose additional formalities, are: - Mandatory pooling (which...more

Betterments and Improvements Socializing Losses for Owner Installations

It’s not often that the law expects people to insure property they neither own nor control, but the 2010 amendments to the Common Interest Ownership Act (CIOA) do exactly that by requiring most associations to insure...more

Real Estate Tip – Is Your Awning Personal Property or Real Estate: Who Decides?

Is Your Awning Personal Property or Real Estate: Who Decides? Is an awning, HVAC component or entire building classified as personal property or real estate? The law honors and allows landlords, tenants and suppliers...more

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