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These enquiries are designed to cover all commercial property transactions. Guidance notes have been prepared to assist the Buyer and the Seller and are available in GN/CPSE.1. These enquiries stand on their own and do not depend on the guidance notes for interpretation.
Supplemental enquiries should be raised if leases are involved: CPSE.2 where an investment property is sold subject to existing tenancies, CPSE.3 where a lease is being granted, and CPSE.4 where a lease is being assigned.
CPSE.1 consists of:
Particulars.
Conditions of use.
Introduction.
Enquiries 128.
Seller:
Buyer:
Property:
Development (if appropriate):
Transaction:
Seller's solicitors:
Buyer's solicitors:
Date:
This document may be used freely and without charge subject to the following:
The user identifies this document, and any part or parts of it, as CPSE.1 (version 1.0) and as being part of the suite of documents comprising the Commercial Property Standard Enquiries (CPSEs). Details of these documents can be seen at www.practicallaw.com/Article_ID=24974.
Use of the CPSEs, including the guidance notes, is at the user's own risk. Neither the participating law firms who prepared the CPSEs, their partners and employees, the British Property Federation nor Practical Law Company Limited represent that the CPSEs, including the guidance notes, reflect or will be kept up-to-date to reflect modern law or practice relating to commercial property transactions, that the guidance notes comprise complete or accurate statements of the law to which they relate or that comments and suggestions within the guidance notes are appropriate or sufficient for any particular transaction. Such law firms, their partners and employees, the British Property Federation and Practical Law Company Limited exclude all liability to the user and the user's clients for any losses, liabilities, damage or other consequences arising from the CPSEs, including the guidance notes, failing to reflect modern law or practice relating to commercial property transactions, the guidance notes not comprising complete or accurate statements of the law to which they relate or for comments and suggestions within the guidance notes not being appropriate or sufficient for any particular transaction. A list of the participating law firms can be seen at www.practicallaw.com/Article_ID=16220.
The user acknowledges that use of this document is with the consent of the Practical Law Company Limited, the British Property Federation and the participating law firms. Any reproduction of it must be marked © MEMBER FIRMS OF LPSLG AND PRACTICAL LAW COMPANY LIMITED and must bear the logo of the British Property Federation.
The user will not change the text of this document (including these Conditions of use) or represent that it or any part or parts of it is anything other than CPSE.1 (version 1.0). If the user wishes to raise any enquiries additional to those contained in this document or in the other documents comprising the CPSEs, the user will do so in a separate document that identifies clearly those additional enquiries as being separate from and additional to the CPSEs.
The user can use this document in connection with the provision of legal advice or legal training, including advice or training given for reward or commercial gain, but otherwise the user will not sell or publish for reward or commercial gain either this document, whether in whole or part, or any document which incorporates it, whether in whole or part.
(A) In interpreting these enquiries the terms set out in the Particulars have the meanings given to them in the Particulars and the following interpretation also applies:
Buyer: includes tenant and prospective tenant.
Conduits: means the pipes, wires and cables through which utilities and other services are carried.
Property: includes any part of it and all buildings and other structures on it.
Seller: includes landlord and prospective landlord.
(B) The replies to the enquiries will be given by the Seller and addressed to the Buyer. Unless otherwise agreed in writing, only the Buyer and those acting for it may rely on them. References in these enquiries to 'you' mean the Seller and to 'we' and 'us' mean the Buyer. In replies to the enquiries, references to 'you' will be taken to mean the Buyer and to 'we' and 'us' will be taken to mean the Seller.
(C) The replies are given without liability on the part of the Seller's solicitors.
(D) The Buyer acknowledges that even though the Seller will be giving replies to the enquiries, the Buyer should still inspect the Property, have the Property surveyed, investigate title and make all appropriate searches and enquiries of third parties.
(E) In replying to each of these enquiries and any supplemental enquiries, the Seller acknowledges that it is required to provide the Buyer with copies of all documents and correspondence and to supply all details relevant to the replies, whether or not specifically requested to do so.
(F) The Seller confirms that pending exchange of contracts or, where there is no prior contract, pending completion of the Transaction, it will notify the Buyer on becoming aware of anything which may cause any reply that it has given to these or any supplemental enquiries to be incorrect.
1.1 In respect of all walls, fences, ditches, hedges or other features (Boundary Features) that form the physical boundaries of the Property:
(a) are you aware of any discrepancies between the boundaries shown on or referred to in the title deeds and the Boundary Features; and
(b) have any alterations been made to the position of any Boundary Features during your ownership or, to your knowledge, earlier?
1.2 To whom do the Boundary Features belong if they do not lie wholly within the Property?
1.3 In relation to each of the Boundary Features:
(a) have you maintained it or regarded it as your responsibility;
(b) has someone else maintained it or regarded it as their responsibility; or
(c) have you treated it as a party structure or jointly repaired or maintained it with someone else?
1.4 Please supply a copy of any agreement for the maintenance of any of the Boundary Features.
1.5 Please supply a plan showing any parts of the Property that are situated beneath or above adjoining premises, roads or footpaths and supply copies of any relevant licences for projections.
1.6 Are there any adjoining or nearby premises or land which you use or occupy in connection with the Property?
In respect of any party structures which form part of the Property and also in respect of any works of the kind which require notices to be served under the Party Wall etc. Act 1996 (1996 Act) please:
(a) confirm that there have been no breaches of the 1996 Act or any earlier legislation governing party structures;
(b) supply copies of any notices, counternotices, awards and agreements relating to party structures, whether made under the 1996 Act or otherwise; and
(c) confirm that there have been no breaches of any of the terms, notices, counternotices, awards or agreements.
3.1 Unless apparent from the copy documents supplied, are there any covenants, agreements, rights or informal arrangements of any kind (including any which you may be in the course of acquiring) which benefit the Property (Rights)?
3.2 In respect of any Rights benefiting the Property, and unless apparent from the copy documents supplied, please:
(a) show title and supply copies of all relevant documents, plans and consents;
(b) if you are unable to show title, supply evidence as to entitlement;
(c) state to what extent any Rights are exercised, whether they are shared and if so by whom;
(d) state whether they can be terminated and, if so, by whom;
(e) state who owns and/or occupies the land over which any Rights are exercisable;
(f) give details of the maintenance (including costs) of any land, Conduits or equipment used in connection with any Rights;
(g) give details of any interference with any Rights, whether past, current or threatened; and
(h) confirm that all terms and conditions relating to the exercise of any Rights have been complied with or, if they have not, give details.
4.1 Unless apparent from the copy documents supplied, are there any covenants, restrictions, agreements, rights or informal arrangements of any kind to which the Property is subject (whether public or private and whether existing or in the course of acquisition) (Adverse Rights)?
4.2 In respect of any Adverse Rights to which the Property is subject, and unless apparent from the copy documents supplied, please:
(a) give full details and supply copies of all relevant documents, plans and consents;
(b) state to what extent any Adverse Rights have been exercised;
(c) state who has the benefit of any Adverse Rights;
(d) state whether any Adverse Rights can be terminated and, if so, by whom;
(e) give details of the maintenance (including costs) of any land, Conduits or equipment used in connection with any Adverse Rights; and
(f) confirm that all terms and conditions relating to the exercise of any Adverse Rights have been complied with or, if they have not, give details.
4.3 Have you, or to your knowledge has anyone else, applied to have any restrictive covenant affecting the Property modified or discharged?
4.4 Unless full details appear from the copy documents already supplied, please supply details of any overriding interests to which the Property is subject under section 70(1) of the Land Registration Act 1925 (as amended).
4.5 For the purposes of Part I of the Countryside and Rights of Way Act 2000:
(a) is the Property 'access land' within the meaning of section 1(1) of that Act;
(b) if the answer to 4.5(a) is 'no', are you aware of anything that might result in the Property becoming 'access land'; and
(c) if the answer to enquiry 4.5(a) is 'yes', are there any exclusions or restrictions in force under Chapter II of Part I of the Countryside and Rights of Way Act 2000?
5.1 Has anyone obtained or been refused insurance cover in respect of any defect in title to the Property, including any restrictive covenant or any lost title deed?
5.2 If insurance cover has been obtained, please:
(a) supply copies of all policy documents including the proposal form;
(b) confirm that the conditions of all such policies have been complied with; and
(c) give details of any claims made and supply copies of all relevant correspondence and documents.
5.3 If insurance cover has been refused, please give details and supply copies of all relevant correspondence and documents.
6.1 Has the owner or occupier of any neighbouring premises ever requested or been allowed or been refused access to the Property to carry out repairs, alterations or other works to any neighbouring premises or the Conduits serving them? If so, please give details, including copies of any access orders granted under the Access to Neighbouring Land Act 1992 (1992 Act).
6.2 Have you or, to your knowledge, has any previous owner or occupier of the Property ever requested or been allowed or been refused access to neighbouring premises to carry out repairs, alterations or other works to the Property or the Conduits serving it? If so, please give details, including copies of any access orders granted under the 1992 Act.
7.1 Does the boundary of the Property (or, if applicable, the Development) immediately adjoin a highway maintainable at public expense at, and for the full width of, each point of access?
7.2 Are there any barriers to access to the Property that are controlled by a third party? If so, please give details.
8.1 If the Property has been affected by any of the following, please supply details:
(a) structural or inherent defects;
(b) subsidence, settlement, landslip or heave;
(c) defective Conduits, fixtures, plant or equipment;
(d) rising damp, rot, any fungal or other infection or any infestation; or
(e) flooding.
8.2 Has asbestos or any other substance known or suspected to be unsuitable for its purpose, unstable or hazardous, been used in the present structures forming part of the Property, including Conduits, fixtures, plant and equipment?
8.3 Has any asbestos or other substance known or suspected to be unsuitable for its purpose, unstable or hazardous, been removed from the Property in the past?
8.4 Please identify:
(a) any buildings
(b) any extensions or major alterations to existing buildings, and
(c) any other major engineering works
which have been erected, made or carried out at the Property within the last 12 years.
8.5 In respect of anything identified in reply to enquiry 8.4, please supply copies of any subsisting guarantees, warranties and insurance policies.
8.6 In respect of all Conduits, fixtures, plant or equipment which will remain part of the Property or which will serve the Property after completion of the Transaction:
(a) please confirm that they have been regularly tested and maintained;
(b) please confirm that, so far as you are aware, there are no items requiring significant expenditure within the next three years;
(c) please supply a copy of the most recent maintenance report relating to each of them;
(d) please supply copies of any subsisting guarantees, warranties and insurance policies.
8.7 In relation to the guarantees, warranties and insurance policies identified in reply to enquiries 8.5 and 8.6, please confirm that:
(a) all the terms have been complied with;
(b) there have been no claims made under any of them, whether or not those claims are current or have been settled; and
(c) there are no apparent defects in respect of which a claim might arise under them.
9.1 Please list any items which are currently attached to the structure of the Property in some way (e.g. wired, plumbed, bolted) and which you propose removing from the Property prior to completion of the Transaction.
9.2 Please list any items (other than those belonging to an occupational tenant) that are not attached to the structure of the Property, and which you propose leaving at the Property after completion of the Transaction.
9.3 In respect of each item listed in reply to enquiry 9.2, please:
(a) confirm that the item is included in the purchase price agreed for the Transaction;
(b) confirm that the item belongs to you free from any claim by any other party; and
(c) supply copies of any subsisting certificates, guarantees and warranties relating to it.
9.4 Please list any item that will remain at the Property after completion but which belongs to any third party other than an occupational tenant (e.g. meters).
10.1 Please provide details of the utilities and other services connected to or serving the Property.
10.2 In respect of each utility or service listed in reply to enquiry 10.1, please state:
(a) whether the connection is direct to a mains supply;
(b) whether the connection is metered and if so whether the meter is on the Property and relates only to your use in relation to the Property;
(c) who makes the supply; and
(d) whether the Conduits run directly from a highway maintainable at public expense to the Property without passing through, under or over any other land.
10.3 Please provide details of any supply contracts and any other relevant documents.
10.4 Please provide details of any contracts for the supply of services carried out at the Property (e.g. security or cleaning).
11.1 Is there any breach of the current fire regulations in relation to the Property?
11.2 If a fire certificate is required for the existing use of the Property, please:
(a) provide a copy of the certificate and any ancillary documents, or tell us where they can be inspected;
(b) confirm that it remains in force and that you are not aware of anything which may lead to it being revoked, terminated or not renewed; and
(c) supply a letter addressed to the fire officer authorising the fire officer to correspond directly with us concerning the Property.
11.3 If a fire certificate is required for the existing use of the Property but none has been granted, please explain why.
11.4 Please provide copies of any risk assessments relating to the Property carried out by you or any occupier of the Property under the Fire Precautions (Workplace) Regulations 1997 or tell us where they can be inspected.
11.5 If there are any insurance requirements in relation to fire safety, please give us details and confirm that the requirements have been complied with.
11.6 In relation to means of escape from the Property in case of emergency:
(a) what are the current means of escape from the Property in case of emergency?
(b) if any means of escape passes over any land other than the Property or a public highway, please provide copies of any agreements that authorise such use; and
(c) please confirm that all conditions in any such agreements have been complied with.
11.7 Please tell us when and where any reports by the fire officer, the Health and Safety Executive or any other regulatory authority can be inspected and give us authority, if required, to inspect. Have all requirements and recommendations in these reports been complied with?
11.8 Have there been any physical alterations that might affect the validity of the current fire certificate or any other licences relating to the Property or has anything else occurred that may lead to any fire certificate, licence or any agreement for means of escape being revoked, terminated or not renewed?
12.1 Please supply a copy of any planning permission, approval of reserved matters, building regulations approval, building regulations completion certificate, listed building consent and conservation area consent which relates to the Property, and of any consent for the display of advertisements at or from the Property (each a Consent).
12.2 In respect of any Consents disclosed, please identify:
(a) those which have been implemented and if so, indicate whether fully or partially;
(b) those which authorise existing uses and buildings; and
(c) those which have not yet been implemented but are still capable of implementation.
12.3 Please supply a copy of any of the following certificates (each a Certificate) which relate to the Property:
(a) established use certificate;
(b) certificate of lawfulness of existing use or development; and
(c) certificate of lawfulness of proposed use or development.
12.4 How are the existing buildings on the Property authorised if not by a Consent or a Certificate?
12.5 How is the existing use of the Property authorised if not by a Consent or a Certificate?
12.6 What is the existing use of the Property, when did it start and has it been continuous since? If there is more than one existing use please specify each use and indicate which are main and which are ancillary, and when each use started.
12.7 Please provide details of any building works, demolition, mining or other engineering works that have taken place at the Property within the past ten years and confirm that all necessary Consents were obtained for them.
12.8 Have there been any actual or alleged breaches of the conditions and limitations and other terms in any Consents or Certificates?
12.9 Is any Consent or Certificate the subject of a challenge in the courts either by way of judicial review or statutory proceedings? If not, is a challenge expected?
12.10 Please provide details of any application for a Consent or a Certificate which:
(a) has been made but not yet decided;
(b) has been refused or withdrawn; or
(c) is the subject of an outstanding appeal
12.11 If there is any existing outline planning permission relating to the Property or other planning permission with conditions which need to be satisfied in order for development to proceed, what has been done to obtain approval of reserved matters and/or satisfaction of those conditions?
12.12 Please supply a copy of any letters or notices under planning legislation which have been given or received in relation to the Property.
13.1 In relation to any agreements affecting the Property that have been entered into with any planning, highway or other public authority or utilities provider:
(a) please supply details;
(b) confirm that there are no breaches of any of their terms; and
(c) confirm that there are no outstanding obligations under them.
13.2 Are you required to enter into any agreement or obligation with any planning, highway or other public authority or utilities provider?
13.3 Are there any proposals relating to planning, compulsory purchase powers, infrastructure (including parking, public transport schemes, road schemes and traffic regulation) or environmental health which, if implemented, would affect the continued use of the Property for its present purposes?
13.4 Is there anything affecting the Property that is capable of being registered on the local land charges register but that is not registered?
13.5 Please confirm that the Property is not subject to any charge or notice remaining to be complied with.
13.6 Please supply details of any grant made or claimed in respect of the Property, including any circumstances in which any grant may have to be repaid.
13.7 Please supply details of any compensation paid or claimed in respect of the Property under any planning legislation or following the exercise of compulsory purchase powers.
14.1 Are you aware of any breach of, alleged breach of or any claim under any statutory requirements or byelaws affecting the Property, its current use, the storage of any substance in it or the use of any fixtures, machinery or chattels in it?
14.2 Please give details of any notices that require works to be carried out to the Property under any statute, covenant, agreement or otherwise and state to what extent these notices have been complied with.
14.3 Other than any already supplied, please provide details of any licences or consents required to authorise any activities currently carried out at the Property, including any required under local legislation (e.g. London Building Act).
14.4 Was the construction of the Property, or of any subsequent alteration or addition to the Property, subject to the Construction (Design and Management) Regulations 1994? If so, with respect to the Health and Safety file, please:
(a) confirm that it has been compiled in accordance with the Regulations;
(b) advise when and where it can be inspected; and
(c) confirm that the original will be handed over on completion.
15.1 Please supply a copy of all environmental reports that have been prepared in relation to the Property or indicate where such reports may be inspected.
15.2 Please supply:
(a) a copy of all licences and authorisations given in relation to the Property under environmental law and confirm that the terms of all such licences and authorisations have been complied with; and
(b) details of any licences and authorisations for which application has been made but that have not yet been given.
15.3 What (if any) authorisations are required under environmental law for activities currently carried out or processes occurring at the Property, including storage of materials, water abstraction, discharges to sewers or controlled waters, emissions to air and the management of waste?
15.4 Please give details (so far as the Seller is aware) of:
(a) past and present uses of the Property and of activities carried out there; and
(b) the existence of any hazardous substances or contaminative or potentially contaminative material in, on or under the Property, including asbestos or asbestos-containing materials, any known deposits of waste, existing or past storage areas for hazardous or radioactive substances, existing or former storage tanks (whether below or above ground) and any parts of the Property that are or were landfill.
15.5 Please provide full details of any notices, correspondence, legal proceedings, disputes or complaints under environmental law or otherwise relating to real or perceived environmental problems that affect the Property, or which have affected the Property within the last ten years, including any communications relating to the actual or possible presence of contamination at or near the Property.
15.6 Please provide full details of how any forms of waste or effluent from the Property (including surface water) are disposed of, including copies of any relevant consents, agreements and correspondence.
15.7 Please give details of any actual, alleged or potential breaches of environmental law or licences or authorisations and any other environmental problems (including actual or suspected contamination) relating to:
(a) the Property; or
(b) land in the vicinity of the Property that may adversely affect the Property, its use or enjoyment or give rise to any material liability or expenditure on the part of the owner or occupier of the Property.
15.8 Please provide copies of any insurance policies that specifically provide cover in relation to contamination or other environmental problems affecting the Property. If such insurance cover has at any time been applied for and refused, please provide full details.
16.1 Please give the names of anyone in actual occupation of the Property or receiving income from it. Except where apparent from the title deeds, please explain what rights or interests they have in the Property.
16.2 Except where apparent from the title deeds or revealed in reply to enquiry 16.1, please state whether any person, apart from you, has or claims to have any right (actual or contingent) to use or occupy the Property or any right to possession of the Property or to any interest in it.
16.3 If the Property is vacant, when did it become vacant?
16.4 Is there anyone to whom the Transfer of Undertakings (Protection of Employment) Regulations 1981 will or might apply, who is:
(a) employed at the Property by you; or
(b) employed at the Property by someone other than you; or
(c) is otherwise working at or is providing services at or to the Property?
16.5 In respect of each person identified in reply to enquiry 16.4, please provide copies of the current contract of employment, service agreement and (if applicable) service occupancy agreement for resident employees.
17.1 Have you experienced any difficulty in obtaining insurance cover (including cover for public liability and, where relevant, for loss of rent) for the Property at normal rates and subject only to normal exclusions and excesses?
17.2 Please give details of the claims history and any outstanding claims.
17.3 Is there any insurance benefiting the Property, other than buildings insurance and any policy disclosed in reply to enquiry 5.1 (defect in title) or 15.8 (environmental insurance)?
17.4 If an existing buildings insurance policy will remain in place after completion of the Transaction, or is to be relied on by the Buyer until completion, please supply a copy of the policy including the proposal form (if available) and schedule of insurance cover and (where not shown on the schedule) provide the following information:
(a) the insurer's name and address;
(b) the policy number;
(c) the risks covered and the exclusions and the excesses payable;
(d) the sums insured (showing separately, where applicable, the sums for buildings, plant and machinery, professionals' fees, loss of rent and public liability);
(e) the name(s) of the insured(s) and of all other persons whose interests are (or will be) noted on the policy;
(f) the current premium;
(g) the next renewal date;
(h) the name and address of the brokers; and
(i) details of any separate terrorism insurance arrangements.
17.5 Please confirm that all premiums have been paid that are required to maintain the cover referred to in enquiry 17.4 up to the next renewal date following the date of the Seller's replies to these enquiries.
17.6 Please provide details of any circumstances that may make the policy referred to in the reply to enquiry 17.4 void or voidable.
18.1 What is the rateable value of the Property?
18.2 Please confirm that the Property is not assessed together with other premises or, if it is, please give details.
18.3 Please provide copies of any communications received in connection with:
(a) the latest rating revaluation and any returns made; and
(b) any proposal or pending appeal.
18.4 Please give details of:
(a) any works carried out to, or any change of use of, the Property that may cause the rateable value to be revised; and
(b) any application made for the rateable value to be revised.
18.5 In the current year what is payable in respect of the Property for:
(a) uniform business rates; and
(b) water rates, sewerage and drainage rates?
18.6 Have you made any claim for void period allowance or for exemption from liability for business rates? If so, please give details.
18.7 Is the Property the subject of transitional charging arrangements? If so, please give details.
18.8 Except where apparent from the title deeds, please give details of all outgoings (other than business, water, sewerage and drainage rates) payable by the owner or occupier of the Property, and confirm that all payments due to date have been made.
19.1 Do you hold the Property as an investor (i.e. on capital account) or as a trader as part of your trading stock?
19.2 Does the Property form part of an area either currently or formerly designated as an enterprise zone? If so, when was the area designated? Please supply details of any claims made for capital allowances on an enterprise zone building forming part of the Property.
19.3 Have you or any other person claimed (or is any person entitled to claim) industrial building allowances on the Property? If so, please provide the following details in relation to all expenditure on the original construction of the Property and on any alteration to it (and where items of expenditure have been incurred at different times, please provide the details in respect of each separate amount of expenditure incurred):
(a) the relevant interest (within the meaning of section 286 of the Capital Allowances Act 2001 (CAA 2001));
(b) the amount of expenditure;
(c) the date when the expenditure was incurred;
(d) the date of first use;
(e) the name of any current tenant;
(f) the use made of the building by current and previous occupiers (with dates);
(g) any periods of non-qualifying use;
(h) the value of the claim;
(i) the residue of qualifying expenditure;
(j) the value of any balancing allowance;
(k) the value of any balancing charge; and
(l) whether any expenditure was incurred by a trader holding the Property as part of its trading stock.
19.4 Have you or any other person claimed (or, in relation to any period prior to completion, will any person claim) research and development or scientific research allowances in respect of the Property or any other asset to be included in the Transaction?
19.5 Has the Inland Revenue accepted, or has the Seller or any person connected to the Seller (within the meaning of section 839 of the Income and Corporation Taxes Act 1988) submitted to the Inland Revenue, any claim for capital allowances in respect of any item of plant or machinery installed in or fixed to the Property so as to become, in law, a fixture (a Fixture) to be included in the Transaction? If so, for each such claim please state:
(a) the date the Fixture was acquired;
(b) whether the claim was in respect of Fixtures installed by the Seller or already installed by a previous owner;
(c) the value of the claim; and
(d) the proposed disposal value.
19.6 If the Seller or any person connected to the Seller (within the meaning of section 839 of the Income and Corporation Taxes Act 1988), has not submitted a claim to the Inland Revenue for capital allowances in respect of any Fixtures to be included in the Transaction, will the Seller be willing to agree in the contract not to make such a claim?
19.7 If the Seller acquired the Property on or after 24 July, 1996, is the Seller aware of any claims for capital allowances in respect of any Fixtures to be included in the Transaction accepted or submitted to the Inland Revenue by a previous owner? If so, for each such prior claim please state:
(a) the date the Fixture was acquired by the previous owner;
(b) the name of the previous owner;
(c) whether the claim was in respect of Fixtures installed by the previous owner or already installed by a prior owner;
(d) the value of the claim; and
(e) the disposal value.
19.8 Have any of the Fixtures included in the Transaction been included in an election either under section 198 or section 199 of the CAA 2001 or section 59B of the Capital Allowances Act 1990? If so, please provide a copy of such election notice(s).
19.9 If requested by us, will you enter into an agreement with us to make an election under section 198 or section 199 of the CAA 2001?
19.10 Have you or any predecessor in title made a contribution to another person's expenditure which is either expenditure on or relating to the Property on which industrial building allowances are available or expenditure on any fixed plant or machinery installed in the Property? If so, please provide details.
19.11 Please provide details of any plant or machinery that is not a Fixture but is included in the Transaction.
19.12 Please confirm that none of the plant and machinery (whether or not a Fixture) included in the Transaction has been or is likely to be treated as a long-life asset in accordance with Part 2, Chapter 10 CAA 2001.
19.13 Please provide details of any Fixtures upon which expenditure has been incurred by a tenant or that are subject to an equipment lease.
19.14 Where the Transaction is the grant of a lease:
(a) if requested, will you make a joint election with us under section 290 of the CAA 2001 in respect of the Transaction; and
(b) if requested, will you make a joint election with us under section 183 of the CAA 2001 enabling us to claim capital allowances on fixed plant or machinery installed in the Property and included in the Transaction?
20.1 Are you registered for VAT?
20.2 If so, please provide details of your VAT registration number.
20.3 If you are registered as part of a VAT group, please provide the name of the representative member.
21.1 Do you expect the Transaction to be treated as a TOGC and so to be outside the scope of VAT?
If you answered no, please go to enquiry 22 below; otherwise please answer enquiries 21.221.6 below.
21.2 Why do you think TOGC treatment will apply?
21.3 Are there any factors (other than those solely within our control) that may affect the availability of this treatment?
21.4 Is the Transaction partly within and partly outside the scope of VAT (being a TOGC)? If so, how do you propose to apportion the price between the two elements?
21.5 Is the Property a Capital Goods Scheme item? If so, and if the period of adjustment has not yet expired, please supply the following:
(a) the start date of the adjustment period and of any intervals that have started or will start before completion of the Transaction;
(b) the original deductible percentage;
(c) the total input tax attributable to the Property (whether or not recoverable) that is subject to adjustment in accordance with the Capital Goods Scheme and the amount of that input tax that has been recovered by you, or by anyone previously responsible for making adjustments during the current period of adjustment; and
(d) details of any adjustment of the input tax recovered in relation to the Property by you or anyone previously responsible for making adjustments.
21.6 Do you intend to apply to HM Customs & Excise for permission to retain the VAT records relating to the Property following completion of the Transaction?
If and to the extent that the Transaction may not be a TOGC (however unlikely this may be) or TOGC status is not available, will the Transaction (or any part of it) be treated for VAT purposes as:
(a) standard-rated (if yes, please go to enquiry 23 below);
(b) exempt (if yes, please go to enquiry 24 below);
(c) zero-rated (if yes, please go to enquiry 25 below); or
(d) outside the scope of VAT (other than by reason of being a TOGC)? (if yes, please go to enquiry 26 below).
23.1 Why do you think that the Transaction (or any part of it) is standard-rated?
23.2 If the Transaction (or any part of it) is compulsorily standard-rated (as the freehold sale of a new or uncompleted building or civil engineering work), please state:
(a) the date of the certificate of practical completion of the Property (or each relevant part);
(b) if different, the date on which it was first fully occupied; and
(c) whether the Property (or any part of it) is not yet completed.
23.3 Has an election to waive the exemption from VAT been made in respect of, or which affects, the Property by you or any relevant associate within the meaning of paragraph 3(7) Schedule 10 to the Value Added Tax Act 1994? If so, please:
(a) supply a copy of the election and the notice of election given to HM Customs & Excise and any notices and correspondence received from HM Customs & Excise in relation to the election;
(b) supply a copy of any permission required from HM Customs & Excise for the election or, where relevant, details of any automatic permission relied upon, and provide confirmation that any conditions for such permission have been satisfied; and
(c) confirm that the election applies to the whole of the Property and has not been and cannot be disapplied or rendered ineffective for any reason and cannot or will not be revoked.
23.4 Where the Transaction is the assignment of a lease, has the landlord or any relevant associate (as above) made an election to waive the exemption from VAT in respect of the Lease?
Unless you also answered yes to enquiry 22(b), (c) or (d), please now go to enquiry 27.
24.1 Why do you think the Transaction (or any part of it) will be exempt?
24.2 Does the Transaction involve both standard-rated and exempt supplies? If so, how do you propose to apportion the price between the two elements?
Unless you also answered yes to enquiry 22(c) or (d), please now go to enquiry 27.
25.1 Why do you think that the Transaction (or any part of it) is zero-rated?
25.2 Does the Transaction involve both standard-rated and zero-rated supplies? If so, how do you propose to apportion the price between the two elements?
Unless you also answered yes to enquiry 22(d), please now go to enquiry 27.
26.1 Why do you think that the Transaction (or any part of it) is outside the scope of VAT?
26.2 Is the Transaction partly within and partly outside the scope of VAT (other than by reason of being a TOGC)? If so, how do you propose to apportion the price between the two elements?
27.1 Except where details have already been given elsewhere in replies to these enquiries, please supply copies of all notices and any subsequent correspondence that affect the Property or any neighbouring property and have been given or received by you or (to your knowledge) by any previous owner, tenant or occupier of the Property.
27.2 Are you expecting to give or to receive any notice affecting the Property or any neighbouring property?
Except where details have already been given elsewhere in replies to these enquiries, please give details of any disputes, claims, actions, demands or complaints that are currently outstanding, likely or have arisen in the past and that:
(a) relate to the Property or to any rights enjoyed with the Property or to which the Property is subject; or
(b) affect the Property but relate to property near the Property or any rights enjoyed by such neighbouring property or to which such neighbouring property is subject.
