
The Pubs Code Adjudicator is responsible for enforcing the statutory Pubs Code. The Pubs Code regulates the relationship between all pub companies owning 500 or more tied pubs in England and Wales and their tied tenants. Tied tenants are those that are obliged to purchase beer and/or other products or services from their landlord.
An interesting case study was recently published on GOV.UK by the Pubs Code Adjudicator and explains in some detail how an Amersham based Pub managed to use the Market Rent Only (MRO) procedure to negotiate a reduced tied deal and further discounts. The MRO option allows for the granting of ‘free of tie’ rent between the tenant and the pub owning business. An MRO can only be requested at specific intervals such as the receipt of a rent assessment proposal or lease renewal.
In the case at point, the pub tenant managed to save £20,000 on their tied rent and a significant discount on barrelage. This created total saving of some £65,000 a year.
Any tied pub tenants seeking an MRO are advised to take specialist advice as to how best to negotiate a new deal.
We’re increasingly asked by clients who started trading during 2025/26: “Do I need to register for Self Assessment?” It’s a...
We’re seeing more companies come to us after having their R&D tax relief claims questioned, returned, or rejected by HMRC....
Sole traders and landlords are increasingly asking what happens if they do not respond to Making Tax Digital sign-up letters....
A host can receive regular Airbnb bookings and still be unsure whether HMRC sees the income as a small side...
A couple in their late sixties own a home worth £750,000 and have £700,000 in savings and investments. Their combined...
A pharmacy can look profitable on paper while still facing tight cash flow. NHS income, retail sales, dispensing margins, staff...
Capital Gains Tax is becoming increasingly important for UK crypto investors as HMRC gains access to more detailed information about...
A sole trader may have completed the first MTD quarterly update without realising that the next deadline is already approaching....
A client came to Apex Accountants last week, a sole trader with two income streams, unsure whether she had met...
We are increasingly asked the same question by clients who have heard about Making Tax Digital but are not sure...