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Renewable energy on farms

Renewable energy projects on farms have become increasingly popular. However, recent changes to planning mechanisms are limiting what farmers and landowners can do.
20 March 2017

Press release

STEP Private Client Awards 2017/18: John Barnett named as Presiding Judge

John Barnett, Head of our Private Client team, has been announced as Chairman and Presiding Judge for this year’s STEP Private Client Awards.
13 February 2017

Looking after 'number one': tax changes and the need for trustees to protect themselves

Trustees with current or possible UK links must act now to understand the fast-approaching changes to UK taxes which will affect trusts, residential real estate and non-UK domiciled individuals.
02 December 2016

An American in London: moving to the UK

The UK has always been popular with US expatriates – never more so than now, with the British pound at a three decade low and the political shake-up of a Trump administration.
02 December 2016

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

2017 non-domiciled reforms going ahead

Our first thoughts on the long-awaited HM Treasury Consultation document on the tax changes proposed for non-doms which are still scheduled to go ahead in April 2017.
24 August 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
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