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Briefing quick find:

Establishing a beneficial interest in property

Many non-married couples may decide to purchase a property together and register both their names as legal owners on the title deeds. If they are contributing different amounts to the purchase price they may also want to record their contributions and…

Tax and Private Client newsletter – Summer 2017

In this edition of our newsletter, we discuss the recent Supreme Court case of Ilott v Blue Cross, how to relocate as a single parent, the importance of notifying landlords of disrepair, whether EEA nationals should apply for residency documents…

How to handle the residence nil rate band

The residence nil rate band (RNRB) came into force on 6 April 2017. The RNRB is available when a person who dies on or after that date holds a ‘qualifying residential interest’ (QRI) at their death, which is ‘closely inherited’…

Finance Bill 2017 – Dropped by Select Committee

The latest development in the long awaited and debated changes to the taxation of non-domiciled individuals enacted by the Finance Bill 2017. The vast majority of the wholesale changes, that have taken up much of Private Client practitioners time over the…