One of the many consequences of the COVID-19 pandemic will be the long term effect on the landlord and tenant relationship. The concept of a landlord who passively collects rent on the basis of a 10-year (or more) lease term...more
On 1 January 2019, International Financial Reporting Standards 16 came into effect, which introduced a change in reporting requirements for operating leases (such as leaseback leases). But has this had the negative effect on...more
12/3/2019
/ Amended Rules ,
Commercial Leases ,
EU ,
Financial Reporting ,
IFRS ,
Leaseback ,
Operating Leases ,
Purchasers ,
Real Estate Investments ,
Reporting Requirements ,
Sellers ,
Stamp Duty Land Tax ,
UK ,
Value-Added Tax (VAT)