A number of months ago, this column highlighted issues which were emerging in the commercial property market. The main thrust of the column was that the Covid-19 pandemic would have a significant impact on commercial property valuations, rental streams and transactions. It noted that commercial property valuations were already stretched coming into the pandemic, and consequently, the sector was in for a tough time.  The pandemic clearly led to a shift in working behaviour and accelerated a pre-pandemic trend towards working from home. The shift towards working from home has a number of implications.  First, companies with plans to expand…

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