Lease in UK Law
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Land Lease IT.
...Fabian Swampillai FCMA has joined Land Lease IT division, Europe, as financial controller. He was previously a European accounting manager at an American Biotech company. ......
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Lag vacancy, effective rents and optimal lease term
This paper analyses the choice of the optimal lease term of office property in relation to expected lag vacancy, periods of rent‐free and expected rental income growth. The optimal lease term is th...
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Lease structures and occupancy costs in eco-labeled buildings
Purpose: The purpose of this paper is to investigate whether energy-efficient green buildings tend to provide net lease structures over gross lease ones. It then considers whether owners benefit by...
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Pricing lease clauses – The prospect of an art becoming science
This paper reviews the literature which models lease covenants using option‐pricing techniques, probabilistic measures of risk and the contractual misalignment of incentives. These quantitative mod...
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Has the UK court created a lease guarantee nightmare?
Purpose: The purpose of this paper is to highlight the practical difficulties resulting from the UK Court of Appeal's recent guidance on the effect of anti‐avoidance provisions in the Landlord and ...
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The impact of lease structures on the optimal holding period for a commercial real estate portfolio
Purpose: – The purpose of this paper is to demonstrate the impact of lease duration and lease break options on the optimal holding period for a real estate asset or portfolio. Design/methodology/a...
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Dominant and non‐dominant lease structures and their effect on place‐based valuation practices
Purpose: This paper aims to examine the experiences of valuers when valuing market dominant and non‐dominant standard lease structures. The research compares the perceptions and approaches of New Z...
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Bargaining, utility and rents. Analysing the effect of potential lease termination on rent negotiation outcomes
This paper analyses the effect of potential lease expiry on the rental negotiation process and levels of rental agreed. Several observers have noted that tenants may use the threat of lease termina...
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Accounting for leases – the problem of rent reviews in capitalising lease liabilities
In 1996, an International Accounting Standards Committee (IASC) working party suggested that current methods of accounting for leases should be changed and in 1999 this work culminated in a positio...
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Valuing retail lease options through time. Volatility spread between different types of retailers
Purpose: Retail properties are a perfect example of a property class where revenues determine the rent for the property owners. Estimating the value of new retail developments is challenging, as th...
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