Graeme in Kenya in 2010

His role will be to visit projects where the charity is making a positive difference on the ground, providing livestock and land management training to struggling families.

Graeme will then provide a report to the  charity’s trustees in theUK.

He has previously visited Ethiopia,Lesotho andKenya in similar capacities.

Rwanda became infamous in 1994 when ethnic tensions erupted into unspeakable acts of violence on an industrial scale, with one million people killed, women systematically violated, families left homeless and much of the country’s soil-enriching livestock destroyed.

Graeme, who flies into Rwanda on May 20^th, says:

There is now a lot of transformational work going on. Communities fractured by fear after the genocide are now finding common goals in Send a Cow projects.

Widows, orphans, disabled people and those with HIV/Aids are discovering they can make a living – and by doing so earn the respect of their wider communities.

Their success speaks for itself; families are growing food, communities are coming together and the national government is adopting Send a Cow’s approach right across the country.

It is clear that donations from people in the UK are making a lasting difference to families in Africa.

The original donation grows in significance as calves, seeds and training are passed on to neighbours in need – under the multiplier effect, nine people go on to benefit for each original recipient.

No doubt the fact-finding visit to Rwanda will be a humbling, poignant, uplifting and sometimes disturbing experience, taking me very much out of my comfort zone.

Send a Cow places a special focus on social development work in Rwanda, helping neighbours from different ethnic backgrounds come together.

Training by the charity in conflict resolution and democratic ways of working is vital to the success of its projects, added Graeme.

The charity provides a dairy cow or dairy goat to poor families in Africa, alongside training in animal husbandry and welfare and veterinary support.

Animals provide nutritious milk and manure to grow vegetables, feeding the family and allowing surplus to be sold to generate income which is often used to buy pens, books and uniforms for school.

This year nearly 14,000 families are being helped by Send a Cow.

For more information on how you or your company can make a tangible difference for just a few pounds or more visit www.sendacow.org.uk

ACTION: An atmospheric  scene from Bloodforge, one of Climax Studios’ best-selling games.

A game developer in the heart of the South  Coast is expanding with the help of business law specialist Graeme Quar & Co.

Climax Studios, which is behind virtual titles such as EyePet & Friends, Rocket Knight and Bloodforge, has signed up a third office at  Gunwharf Quays, Portsmouth.

The lease details were handled by Graeme Quar & Co, the commercial solicitors headquartered at Orchard House, Wickham Road, Fareham.

It is the latest legal work the firm has done for Climax, which employs more than 140 development staff, in a professional  relationship dating back 18 years.

Climax is a registered developer with Microsoft, Sony, Nintendo and Apple, with development experience in all video game console  formats, such as Microsoft’s Xbox 360, Sony’s PlayStation 3 and Nintendo’s Wii.

The company, nearly 25 years old, is currently working on announced games with Sony XDev, Sony Studios London and Microsoft  Studios and on an unannounced game with a high-profile publisher.

Simon Gardner, Climax’s chief executive, said: “Demand for our character action games is strong, with popular titles such as EyePet  & Friends, Rocket Knight and Bloodforge, and we need even more space now due to operational requirements.

“The online game community in the UK is thriving, with more and more participants downloading products and extras rather than buying in-store, and our developments reflect that trend.

“Graeme Quar & Co has been successfully advising us for many years now and we’re grateful to Graeme’s team for guiding us hassle-free through another property transaction.”

The new 65.5 sq m (705 sq ft) office is at 2 Boyd, The Admirals, while the other offices are at 7-10 Sommerville Office, North Promenade  Building. Lease details were not disclosed.

Graeme Quar, managing director, said: “Simon and his team are at the cutting edge of their industry and their success is very much something that Portsmouth and Hampshire should be celebrating.

“We wish Climax every continued success in what is an inspirational business story of innovation, drive and verve.”

Section 214 Housing Act 2004 provides for protection of deposits by paying them into a registered deposit potection scheme within 14 days, with a penalty for not doing so of payment of 3 times the deposit to the tenant. Courts have interpreted the legislation in uch a way as to remove most of its teeth, for example in the 2010 Court of Apeal decision Universal Estates v Tiensia  [2010] EWCA Civ 1224.  The Courts have held that a landlord can “protect” a deposit late, and even that a tenant cannot claim in respect of an unprotected deposit after the tenancy has come to an end.

This is all going to change from 6 April 2012, as section 184 of the Localism Act 2011 amends the Housing Act 2004 with the following effects:

1. Landlords now have 30 (previously 14) days to protect the deposit and provide the tenant with the statutory information

2. If that doesn’t happen, then nothing the landlord does with the deposit after that 30 day period will be a defence to a s.214 claim by the tenant.

3. If a s.214 claim is made, the landlord will have to protect the full deposit(or refund it) and pay between one and three times the deposit to the tenant. (The Court will decide the sum between those limits but it has no discretion to order no paent  at all.)

4. A tenant whose tenancy has come to an end will still have a cause of action under s.214.

5. If the deposit was not properly protected within 30 days of the start date of the tenancy, then the landlord cannot claim for possession based on a s.21 Housing Act 1988 notice unless he refunds the deposit in full (less any deduction that the tenant will agree) beforehand.

6. Any tenancy in existence as of 6 April 2012 will be caught by the amendments and landlords have 30 days – until 6 May 2012 – to protect a previously unprotected deposit.

As I write this, the present qualifying period is 1 year.  However, with effect from 6 April 2012, the qualifying period will increase to 2 years.

It is important to note that this change will only affect those employees whose employment commences on or after 6 April 2012.  For those whose employment commenced/commences on or before 5 April 2012, the qualifying period will remain 1 year.

One of the first questions I ask a client, be it employer or employee, is length of service.  This change will make it more complicated. Until April 2014 I will need more precise information.  I will need to know the exact start date, as I will need to know whether I am dealing with employment which commenced before or after 6 April 2012.

 CAPITAL ALLOWANCES –THE NEW LEGISLATION.

Currently, as I write this blog in March 2012 many people involved in commercial property may well be unaware of the changes which are going to take effect in April 2012.  The purpose of writing this particular blog is therefore to try and enlighten them as to these changes and the pitfalls, which may well include being sued, if they do not accept that they are to play a central role in advising their clients in respect of capital allowances claims on commercial property.

What’s happening post April 2012 if there has been no previous claim?

If a company or individual is selling a commercial property purchased before April 2012 then not a lot will change. The buyer’s solicitor still needs to ensure they receive properly completed section 19 of the CPSE1 form to establish the capital allowances claims history of the property being sold. If it appears there have been no previous capital allowances claims on the property then a Section 198 Election Agreement for plant and machinery fixtures is not possible and the right to claim capital allowances on the property will transfer to the buyer just as it does now. In summary the buyer is normally in the stronger position as the underlying law favours them.

However a pro-active solicitor may advise the seller of his right to make a capital allowances claim within, broadly, up to a couple of years of the sale allowing them to enter into a Section 198 Election Agreement with the buyer where the capital allowances are agreed to be valued at £1. In reality we see this happen very infrequently at the moment because most conveyancing solicitors do not see it as their role to advise their clients on the benefits of making a capital allowances claim whether representing the seller or the buyer.

What’s happening post April 2012 if there has been a claim?

Where a capital allowances claim has been previously made then a Section 198 Election Agreement may be entered into between the parties agreeing how the capital allowances are distributed between seller and buyer. The seller’s solicitor will normally be trying to value the capital allowances at £1 whilst the buyer’s solicitor should be trying to get them valued at the original valuation when the capital allowances were first pooled (i.e. claimed) by the seller’s accountant.

If agreement cannot be reached between the parties then the buyer has up to a maximum of two years from the date of completion to  refer the matter to the tax chamber of the First-tier Tribunal for determination.  As the underlying law indicates the full benefit of the capital allowances should generally pass to the buyer on completion then sellers would be advised to come to an agreement before this happens or risk facing the time and trouble of dealing with a tribunal and losing all rights to the capital allowances previously claimed. If  a Section 198 Election Agreement is not entered into or a decision not sought from the First-tier Tribunal in time then any future rights to claim capital allowances on the original plant and machinery purchased as part of the sale will be lost not only to the current buyer but any future buyer too.  Potentially devalued because any new purchaser is deprived of making a capital allowances claim at all!

What’s happening post April 2014 if there has been a claim?

Post April 2014 is where there is going to be a major sea change.  Where there has been a previous claim then a Section 198 Election Agreement still may be agreed between the parties. If they cannot agree then the buyer once again can refer the matter to The First-tier Tribunal. If agreement cannot be established then again any future right to claim capital allowances will be lost to the buyer and future purchasers.

What’s happening post April 2014 if there has not been a claim?

Where it is established that the seller could have claimed capital allowances but did not do so then it is imperative on the seller to pool the capital allowances before sale (i.e. formally notify the qualifying expenditure to HMRC in a tax return). This means the seller will need to have the required surveys completed by a specialist, pool the capital allowances into their tax accounts and then enter into a Section 198 Agreement to distribute the capital allowances as agreed. This really needs be agreed as part of the negotiations on sale of the property.

However, what if the above is missed as part of the property sale and purchase? The new owner will not have the right to take it to  the First-tier Tribunal (because the seller must first have claimed) and if they want to get the benefit of any capital allowances they will have to persuade the seller, after the event, to allow a capital allowance claim to be made. The seller will then have to agree for the capital allowances to be pooled into their tax accounts and then enter into a retrospective Section 198 Election Agreement for the capital allowances to be transferred to the new owner.  The problem is, will the original seller be motivated to do this having completed on the sale?  I would suggest there will have to be some financial motivation provided by the new owner to persuade them to do this and even then they might not get the original seller’s agreement. Again if agreement is not reached future rights to claim capital allowances will be lost to all future buyers.

This last scenario shows the potential for those who do not have access to the correct professional advice losing the right to  claim Capital allowances altogether.

John Plumridge BA(Hons) MCIPS

Many thanks to John for writing this guest blog.  You can find out more by contacting John via www.curtisplumstone.com or by e-mail: info@curtisplumstone.com.  We will be happy to arrange a meeting: please contact Graeme Quar if you would like us to set up a meeting.