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Publication

Freezing orders; a judicial warning

Family team partner Sarah Hoskinson and solicitor Mary Gaskins summarise guidance and practice points on freezing orders in the recent divorce case of UL v BK.
10 October 2013

Publication

Commercial Uses of Trusts

Katharina Byrne has contributed an article to the September edition of International Taxation. To find out more, read her full article, 'Commercial Uses of Trusts'. 
25 September 2013

Publication

Food, Farming and Land Quarterly ; Summer 2013

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.
06 September 2013

Publication

Meeting your ATED obligations

The Annual Tax on Enveloped Dwellings is a new UK tax payable in respect of any UK residential property that was worth more than £2 million on 1 April 2012 and owned by a company from 1 April 2013.
04 September 2013

We are family – paying the right price for domestic workers

In Nambalat v Tahor, the Court of Appeal provided guidance as to when a domestic worker is 'treated as a member of the employer's family' and therefore not entitled to the NMW.
14 August 2013

Furnished Holiday Lets - but no break from Inheritance Tax?

What are the current rules for Business Property Relief for IHT on holiday cottages?
14 August 2013

Budget more exasperation than aspiration for the farming community

Proposed changes to the way in which restrictions on the deductibility of certain debts for inheritance tax (IHT) purposes are dealt with could have an impact on farm borrowings.
14 August 2013

Keep Calm and GAARy on...

John Barnett (who was a member of the GAAR interim advisory panel) and Ian Carnochan give their views on the GAAR and what it may mean in practice.
14 August 2013

Paintings can be wasting assets

Sir Joshua Reynolds' portrait of Omai arrived at Castle Howard in 1796, and (apart from brief tours of the world's galleries) remained there until it was sold by the executors of Lord Howard's estate.
14 August 2013

Publication

Dissolution process

This note sets out how the process of dissolution of a civil partnership works.
13 August 2013

Inheritance tax free transfers between non-UK domiciliaries and their partners

The inheritance tax (IHT) exempt amount that a UK-domiciled individual can transfer to their non-UK domiciled spouse or civil partner is to increase.
08 July 2013

Inheritance tax – simplifying the charges on trusts

Proposals have been put forward by HMRC to simplify the inheritance tax charges on trusts.
08 July 2013
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