Individuals across the world have experienced restrictions on their freedom of movement following the outbreak of Covid 19. Naturally, such constraints can be highly disruptive to people’s lives, but they may also impact on an individual’s tax residency, and even…
The higher rates of Stamp Duty Land Tax (‘SDLT’) apply in England and Wales when a second property is purchased under certain conditions. It is possible to re-claim the higher rate of SDLT, which is effectively a 3% surcharge, if…
If you have children under the age of 18, then it is important that you consider appointing a guardian for them. An appointment does not need to be made in a Will but many parents do choose to appoint guardians…
With the green paper on social care funding having been delayed again, presumably because it is proving difficult to come up with a solution, Parliament could actually achieve something by appointing a commissioner for older people to mirror the appointment…
Justice Secretary David Gauke confirmed today that new legislation is to be introduced which would allow parties to obtain a ‘no-fault divorce’. The Ministry of Justice said the new legislation is expected to be introduced ‘as soon as parliamentary time allows’.…
Employment law is a rapidly changing arena, therefore we have set out a list of some of the imminent changes that will affect employers and individuals in the coming months. Note: this article contains no mention of events due to…
In the Autumn Statement 2015,[1] the government announced, amongst other things, that it will reduce the stamp duty land tax (SDLT) filing and payment window from 30 days to 14 days. The change will be introduced by the Finance Bill…
Following Theresa May’s announcement that application fees will be scrapped for settled status applications, we set out who needs to apply and how. Who does this affect? EEA nationals or nationals exercising their equivalent Treaty rights, which means working, studying, or being a…
The latest edition of our Tax and Private Client newsletter covers employment law, property, family, immigration and more. …
Mrs Owens petitioned for divorce in May 2015. In order to demonstrate that the marriage had irretrievably broken down she relied on Mr Owens’ unreasonable behaviour. It was such that she said she could not reasonably be expected to live with him anymore. Mr…
