...Timothy Stephen Eccles Purpose The paper provides a snapshot analysis on the state of service charge management at the point in which its regulatory framework by RICS changed from a voluntary code of practice to a mandatory professional statement. Design/methodology/approach The data consist...

...Andrew Holt; Timothy Eccles Purpose – The purpose of this paper is to assess whether financial reporting practices for commercial service charges in the UK retail sector match the best practice requirements of the Royal Institution of Chartered Surveyors (RICS) Code of practice for commercial...

...Timothy Eccles; Andrew Holt Purpose The paper aims to examine how to create a sinking fund, the legalities of its creation and ownership, taxation issues and the accounting treatment of tenant contributions towards sinking funds within service charges demands in the UK office sector. Design...

...R. Aitken‐Sykes Examines the effect of the 1980 Right to Buy legislation on local authority housing departments′ service charges collection. Considers outline procedures of the statutory code, leases, estimates and consultation, direct works departments, fees, charging areas,insurances, auditing...

...J.E. Adams Examines various methods of allocating service charge contributions. Discusses the advantages and disadvantages of allocations by floor areas, rateable values, degree of use, stated shares, as well as adjustment and the court′s residual powers. Concludes that closer liaison between...

...Michael Wyldbore‐Smith Gives a guide to service charges. Reviews their shortcomings. Concludes that they are of more benefit to tenants and landlords than the alternatives. © MCB UP Limited 1990 Commercial property Landlord and tenant Service charges SERVICE CHARGES WHO NEEDS THEM...