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It’s good news that the government’s original proposal to introduce a “death tax” has been scrapped, as this would have seen grieving families pay up to £6,000 for probate. However, introducing a flat fee of £273 is still...
Background Unlike those living in freehold houses, flat owners need to consider the management of the building they live in and the surrounding communal areas. Historically, this management was solely the responsibility of the landlord, or in some...
A landmark case ( Paul v Royal Wolverhampton NHS Trust ) is heading to the Supreme Court on so called ‘secondary victims’ of clinical negligence claims and who may fall into this category of claimants when considering liability. A possible...
A national increase in property prices has fuelled 3,754 probes into inheritance tax (IHT) between 2020 and 2021. On average, each IHT investigation launched by HMRC gained an additional £71,000, totalling a further £254 million for the 2020/21...
Landlords in England of residential property must check whether a tenant, or lodger, is legally entitled to rent the property. This was first introduced under the Immigration Act 2014. It was part of the Government’s “hostile...
Where a landlord is taking proceedings against a resident with a “protected characteristic”, two possible defences arise under the Equality Act. The first is the discrimination defence under s15 Equality Act where it is alleged the landlord is...
In order to free up GPs to help with the booster roll out, from today, if an employee starts sick leave between 10 December 2021 and 26 January 2022, they are not required to provide medical evidence of sickness absences for Statutory Sick Pay purposes until...
Parliament reacted slowly to the emergence of Covid-19 in this country when it came to will-writing. Despite the Government locking the country down in March 2020, it took Parliament until July 2020 to temporarily amend Section 9 of the Wills Act 1837 to...
COP26 saw many countries pledge to take steps towards decarbonisation and, whether or not these commitments go far enough, it’s clear that the ‘green revolution’ is beginning to take shape and there is real opportunity for solar to drive...
The Treasury has written to the Office of Tax Simplification (OTS) in response to its second report on Inheritance Tax (IHT) and on its two Capital Gains Tax (CGT) reports. The second report on IHT had the aim of investigating and commenting on the...
I have encountered a fair number of new enquiries recently where the obvious first step to take is to apply to enter a caveat at the Probate Registry. I, therefore, felt that it would be a topical yet timely reminder of what they are, why they can be useful,...
When a person dies leaving no will, they are said to have died intestate. As they have not provided directions as to how they wish their assets to be dealt with, their estate is shared out in accordance with a set of legal principles known as “the...
The eagerly awaited Court of Appeal judgment in Hirachand was handed down last week. When this issue crops up on a case, I find that it is incredibly difficult for one to grapple one way or the other, let alone second-guess which way the judiciary are going...
Since the emergence of covid-19 in March 2020, every industry in the UK has faced challenges. Some have seen their development and growth thwarted, whilst others have shone. We’ve hopefully seen the back of the worst of it. I’m now at the...
The government’s new Environment Bill proposes a range of ambitious measures to address biodiversity loss, responding to the need to halt species decline by 2030. While driven by an essential requirement to leave the planet in a better condition than...
After death, there is often a need for your Personal Representatives to apply to the Probate Registry for a Grant of Representation. The Grant confirms the Personal Representatives’ authority to administer the estate which is needed to collect...
We can often find discussing money matters, like inheritance, a little uncomfortable. However, in some cases it is quite common and, as in my experience, we are starting to observe a changing attitude towards talking about property, finances, and death. ...
With the end of the furlough scheme, there is no doubt that people might be re-thinking their working arrangements, whether that be working from home or a hybrid between working from home and in the office. Please note that this note does not cover...
In April this year, we considered the proposed changes to the regulations surrounding animal welfare in transport contained in the government consultation. Last month, the Department for the Environment, Food and Rural Affairs (“DEFRA”) published...
Why now is the ideal time to get your legal affairs in order The past eighteen months have forced us all to think about a lot and for many this has meant finally writing a will or rummaging around for their “current” one to give it a...
For many farmers, the spreading of manure or sludge from water sewage treatment plants is an essential part of the process for preparing soil for crops and for disposing of excess manure which they do not have the capacity to store. The Reduction and...
Join us for our Family Investment Companies Masterclass webinar on 16 September - full details and registration here . There have been a number of changes in the tax environment over the last few years aimed at discouraging private ownership of second or...
In May, it hit the news that the Prime Minister, Boris Johnson, had become the subject of a County Court Judgment for a debt of £535. However, before questions about what would happen if bailiffs turned up at Number 10 could be answered, Downing...
From 1 October 2021, the Food Information (Amendment) (England) Regulations 2019, more widely known as Natasha’s Law, will come into force. Natasha’s Law was introduced into Parliament as a result of tragic deaths due to allergy sufferers’...
Getting a County Court Judgment (CCJ) is an important step in the debt recovery process and is often a relief to creditors. It is an official confirmation that the debtor owes money and must repay. However, getting the CCJ does not mean that the debtor will...
Are your debtors giving you excuse after excuse to avoid making payment? This could be having a detrimental effect on the cashflow of your business, especially in the current climate throughout the COVID-19 pandemic. Here are five reasons for you to...
With Regulation (EU) 2019/1020 coming into force, from 16 July 2021 every business from outside the EU selling products directly or indirectly should have either an importer or an authorised representative located in the EU acting as an ‘economic...
In an effort to address public concern about the potential for live facial recognition ( LFR ) technology to be used contrary to data privacy laws, the ICO have provided guidance on the use of LFR in public places by private companies and public...
The one place you expect to feel safe is home so when you engage a specialist to undertake any big projects or home renovations, you rightly expect to receive the highest level of service. However, this does not always happen, and substandard and...
It emerged last week that, despite the legislation having passed through Parliament a year ago, the planned reforms to the Divorce System in England and Wales, which were due to be implemented this Autumn, will now be delayed until at least 6 th April...
I recently acted for a client in connection with his personal injury claim which arose as a result of a slipping accident on private property. The facts of the case are relatively straightforward, but the approach adopted by the defendant caused...
A decision in the case of ‘C’ has been handed down, judging him to have the capacity to engage in sexual relations and to potentially engage a sex worker and identifying issues for those who may be asked to help make such arrangements for others ...
It is all very well obtaining judgment against your debtor, but that does not necessarily mean that you can turn that judgment into cash. This can often prove the most challenging part of debt recovery and has especially been the case throughout the...
During “lockdown”, owning a dog has become a popular choice for many people particularly those living alone and facing months in isolation or those looking for a reason to enjoy the great outdoors. However, many are coming to realise that...
A consultation by the Department for Environment, Food and Rural Affairs (“DEFRA”) into proposed changes to the Regulations governing animal welfare in transport closed in February 2021 and has provoked much debate within industry. Rebecca...
The Trust Registration Service (“TRS”) was originally set up in 2017 and only required trustees of express trusts with a relevant tax liability to register. The relevant taxes are: Income tax Capital Gains Tax Inheritance tax Stamp Duty...
As of 4th May 2021, there will be a new scheme, which will allow struggling debtors time to ‘breathe’ and time to sort out their financial struggles. This new scheme is called The Debt Respite Scheme (Breathing Space) Guidance and comes...
The Stamp Duty holiday in England and Northern Ireland has been extended to 30 June 2021, after it was initially scheduled to be finishing at the end of March. Following a difficult period for the housing market, Chancellor Rishi Sunak confirmed that Stamp...
About a year ago, the hot topic in employment law was the new Coronavirus Job Retention Scheme that we all got to know and love as the furlough scheme. The hot topic currently is the debate about mandatory vaccination . At the time of writing,...
We often get asked about the tax situation on divorce. Whilst there is no one size fits all, the following is a general outline of the common tax issues that arise on a divorce or separation . Advice should always be sought at an early stage and a...
Businesses are finding it increasingly difficult to stay afloat as the Covid-19 pandemic continues to ravage the UK. Despite several recent vaccine approvals and the government introducing a range of financial support schemes – including the Furlough...
In the lead up to the budget a number of economic commentators urged caution in respect of an increase in tax, so as not to stifle the economic recovery of the UK. That being said, with UK national debt the highest since 1963, it was still expected that...
The legal position on GDPR and personal data transfer between the UK and the EEA has changed post-Brexit as follows: EU GDPR Regulation As an EU Regulation, EU GDPR no longer applies to the UK. However, if you operate inside the UK, you will...
Landlords still make this mistake and tenants often do not know any different so the problem isn’t trained away and continues to reoccur. So what is the problem? Failing to comply with s.47 and s.48 of the Landlord and Tenant Act 1987 The...
Will and inheritance claims have been significantly increasing for many years now. According to the Ministry of Justice reporting in the Times last year, in 2016, the number of individuals seeking to claim a share or a larger proportion of a deceased...
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The way food and drink producers, manufacturers, retailers and suppliers label food is changing as of January 1 2021, and you need to be ready. When the UK exited the European Union on 31 January 2020, the transition period was set in motion which ends on...
With the Brexit/Withdrawal Agreement coming into effect, freedom of movement between the EU and UK has ended. EU, EEA and Swiss citizens entering the UK for work purposes may need to apply for a visa through the UK’s points-based immigration system....
This article aims to answer some questions about UK farm employers’ access to seasonal workers under the Government’s extended Seasonal Workers Pilot. The end of the Brexit transition period on 31 December 2020 marks the end of freedom of...
The Government has confirmed that legislation will be bought forward allowing leaseholders to extend their leases by a maximum of 990 years at zero ground rent, turning away from the 50-year lease extension with ground for leasehold houses and a 90-year...
