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1975 Act: claims against estates are on the rise

Our disputes partner Kevin Kennedy answers some questions on how claims against estates come about, and what can be done about them.
16 November 2016

The myth of the common law spouse

Some people remain unaware that living together (or “cohabitation”) does not give a couple any legal status, no matter how long they have been together or whether they have children.
16 November 2016

Update for residential landlords

Changes from April 2017 will mean that income tax relief is to be restricted to the basic rate of tax on borrowing costs for the owners of let residential property.
14 November 2016

Extra SDLT on second homes

From 1 April 2016 an additional 3% premium on top of the existing SDLT rates is payable by buyers of a second residential property.
14 November 2016

Perfect harmony? The EU succession regulations

On 17th August 2015 new EU Succession Regulations came into force. These new regulations bind all 27 EU member states except for the UK, Ireland and Denmark so do we need to be concerned with them?
14 November 2016

Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?

The First Tier Tribunal has held that it is possible to acquire and sell a property as part of a taxpayer’s trade, without that taxpayer having an intention to trade.
16 September 2016

The dangers of US Living Trusts

Living Trusts, also known as "Inter Vivos Trusts", are a standard planning tool used by US advisors. However, settling assets in such a trust can prove disastrous for UK domiciliaries.
02 August 2016

2017 Non-dom reforms: what progress?

A further update on when we might hear more about the 2017 non-dom reforms. What can clients do in the meantime?
25 July 2016

Brexit – immigration implications for your workforce

As the dust starts to settle following the EU referendum, the most common question we are being asked is what impact Brexit will have on immigration rules, both for current and future employees.
07 July 2016

2017 Non-dom reforms: "your guess is as good as mine"

What has happened to the 2017 non-dom reforms since the Brexit vote? When are we likely to get more detail on these, or will they be delayed?
05 July 2016

Blades v Isaac

Blades v Isaac and another [2016] EWHC 601 (Ch) raises interesting questions in relation to legal privilege, rights of beneficiaries to disclosure of information and costs in trust litigation.
17 May 2016

Publication

Is there still any point in owning a home through a company?

What are the recent and upcoming changes to the UK tax regime relating to the ownership of UK residential property through corporate structures?
27 April 2016
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