The Chancellor’s Budget 2021 (3 March) was somewhat less dramatic than the expected increase in capital taxes. There was however no reprieve for the proposed weighty surcharge additions to the Stamp Duty Land Tax (‘SDLT’) regime in the UK applicable…
Tax and private client
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- Analysis of HMRC and HM Treasury's Tax Administration and Maintenance Day - 30 November 2021
- Can an ancillary dwelling qualify for CGT Private Residence Relief? (Roger Crippin v HMRC)
- Residential Property Developers Tax – The full picture
- A New ‘Residential Property Developer Tax’: What we know so far
- STEP report reviews the social and economic benefits of trusts
- The Britney Spears case - What is a conservatorship and could it happen in the UK?
- Clitheroe v Bond  - Testamentary capacity revisited?
- The Trust Registration Service (TRS)
- Tax Day 2021 – Don’t Worry About Blinking, There Isn’t Much To Miss
- Reduced rates of SDLT for residential properties
- New SDLT Surcharge for Non-UK Resident Purchasers of UK Residential Property
- Budget 2021 – Key points
- Budget 2021 - what to look out for
- Wills can now be legally witnessed virtually via video technology
- Covid-19 and Wills: Government confirms Wills can be witnessed by video link
- How could Covid 19 affect my Tax Residency Status?
- Covid-19 Update: HMRC provide further time for second property purchasers to reclaim the higher rates of SDLT
- Appointing a Guardian for your minor children – What do you need to know?
- Healthcare briefing - A call for change: a commissioner for older people?
- Ending the blame game: new legislation introducing ‘no-fault divorce’
- Imminent changes to employment law
- The deadline for filing and payment window of Stamp Duty Land Tax is changing on 1 March 2019
- EU Settlement Scheme - Who needs to apply and how?
- Tax and Private Client newsletter - January 2019
- An update on Owens v Owens - The difficulty in divorce
- Owens v Owens: Solicitors reconsider their approach to 'behaviour' in divorce cases
- Budget 2018 - What does it mean for individuals?
- Unexplained Wealth Orders - A presumption of guilt?
- Tax Journal: The trust registration service one year on
- What first-time buyers need to know about conveyancing
- IR35 – The conundrum continues...
- High Court rejects trustees’ 'hopeless arguments' against disclosing information to trust beneficiaries
- GDPR - What happens after 25 May?
- Tax and Private Client newsletter – Spring 2018
- Landmark judgment in support of testamentary freedom - Ilott v Blue Cross & Others
- No right to bring Inheritance Act claim on behalf of deceased claimant
- The perils of an outdated will
- Principle of mutual wills trumps widow’s 13 wills
- Tax Journal - Tax liability on the gift of (ungiven) objects
- Establishing a beneficial interest in property
- Tax and Private Client newsletter - Summer 2017
- How to handle the residence nil rate band
- Finance Bill 2017 - Dropped by Select Committee
- Residence Nil Rate Band (RNRB) - Additional points to remember
- Supreme Court unanimously allows the charities’ appeal in Ilott v The Blue Cross & Others
- Landlords discriminating against tenants under the ‘right to rent’ scheme
- Key points from the Spring Budget 2017
- Digital assets in wills
- Residence Nil Rate Band - Where are we?
- Non-dom reforms: April 2017
- Tax and Private Client newsletter - 2017
- Key points from the Autumn Statement 2016
- EU succession rules
- Lasting powers of attorney for health, care and financial decisions
- Problems with family contributions towards the purchase of a family home on divorce or separation
- Tax and Private Client newsletter - 2016
- Ten year inheritance dispute to be determined in UK Supreme Court
- Tax and Private Client newsletter - 2015
- Inheritance tax planning
- Tax and Private Client newsletter - 2014
- Tax and Private Client newsletter - 2013
- Do you know your domicile?
- Normal Expenditure out of Income Exemption
- Tax planning with property
- Tax and Private Client newsletter - Autumn 2012
- Changes to the Remittance Basis of taxation
- Budget Briefing 2012
- Is my trust protected if I get divorced?
- Tax and Private Client newsletter - Spring 2012
- Tax and Private Client newsletter - 2011
- Taxation of non-domiciled individuals
- The proposed statutory definition of tax residence
- Can you disclose your tax irregularities, if you are not a plumber?
- Budget Briefing 2011
- Making a Will - a matter of choice
- Lasting Powers of Attorney
- Spousal Bypass Trust
- Wills Questionnaire
Following yesterday’s announcement from the Chancellor, click here for a full summary of the Budget and here for our Tax Tables summarising tax changes. To the casual observer, the first Budget of 2021 appeared to have been fully revealed before the…
Tomorrow Rishi Sunak will present his second Budget within 12 months. For many commentators, it is perhaps the pivotal Budget of this parliament. Pre-Budget leaks and interviews have put the focus squarely on continuing key pandemic support measures through, hopefully,…
Following our article detailing the upcoming change to the requirements for Will witnessing, the Statutory Instrument was laid before Parliament on 7 September 2020 and comes into effect on 28 September 2020. This legislation is effective retrospectively from 31 January…
In a move designed to assist people who are isolating or shielding due to Covid-19, the Government has announced plans to change the law to allow Wills to be witnessed virtually in England and Wales. This is a significant development…
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 reduction in Stamp Duty Land Tax (SDLT) rates (commonly known as the SDLT holiday) has been widely discussed in the media. (See also our briefing). It is worth nothing that HMRC has also previously announced an extension to the…
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’.…