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With an estimated 17% of retail units and 24% of office space currently unoccupied, and little likelihood of significant short term change, the Chancellor's Autumn Statement ushered in a new reality for the commerical property sector.
The Chancellor’s passing reference, in his Autumn Statement, to the taxation of empty commercial property inadvertently reveals a hardening of his attitude towards this unhelpful tax.
It is official – environmental issues demand a change in attitude from developers, investors and landlords.
The consultation on Commercial Rent Arrears Recovery has failed to publish a conclusion. Perhaps all that is required is the proper policing of the existing Law of Distress.
Evidence begins to suggest that Christmas trading was good, after a worryingly slow start. However, casualties on the high street are expected.
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