Funding tech start-ups: impact of Brexit
The UK leads Europe in the creation of unicorns. When a phrase like this...
Fowle play? Disputed inheritance claims
Testamentary freedom has long been an established part of the English legal system. Unlike...
Back to square one: budget tax changes
The UK government has announced that the tax changes announced in the pre-election budget in...
T’int right, T’int fair, T’int proper! The importance of a valid will
Issues of succession. The obituaries of the late Lord Braybrooke reported that the title...
The Annual Tax on Enveloped Dwellings 2017/18: action required!
The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...
Let’s get Sirius
It was recently reported that Sirius Minerals is to move from the Alternative Investment...
Owens v Owens: CGT on divorce
The recent Court of Appeal decision in Owens v Owens [2017] EWCA Civ 182...
Flat Broke: the new VAT rules
In some circumstances (principally, having turnover below £150,000 on entry) traders can elect to...
Gulliver’s Travel: reliance on domicile (and other) determinations
Stuart Gulliver is the well-known Group Chief Executive of HSBC. His business career has...
Gifts in memoriam
For some years now a reduced rate of IHT (36%) has applied to estates...
Going out with a whimper: Spring Budget 2017
Some good news for advisers. This was the Chancellor’s last Spring Budget: not because...
2017 rates revaluation: a window to improve your position before 1 April
Business rates often represent the third highest cost for most businesses, after rent and...