Insights

Property

English segregation: use of losses

Occasionally one’s response to an assertion is “that can’t possibly be right”: but without...

Lorimer Letter: your tool for reclaiming National Insurance

If you’re in one of the film & TV grades listed by HM Revenue...

R&D costs: the tax perspective

Updated July 2020 In our article on capitalising research and development (R&D) costs, we...

Escape to the country? SDLT second home surcharge

If buying your new home means a large estate in the countryside with several...

R&D costs: why capital counts

If research and development (R&D) are part of your work, especially in the tech...

Planning for a property purchase at auction

After you’ve established your budget, found a potential property, and researched the legals, it’s...

Property fraud: how not to be properly fraught

When you’ve spent years saving to purchase property, it can be extremely stressful to...

Supreme Court rules employment tribunal fees are unlawful

Since 2013, employees have had to pay a fee of up to £1,200 to...

Annual Return: declaration of overseas sources of income

The Home Secretary has outlined the findings of a review into extremism in a written...

Persons of Significant Control (PSC) register: the next instalment

By now, you’ll be aware of the requirement to file information about individuals deemed...

Once in every lifetime: why a valid will matters

Have you ever considered what would happen if you died without a will? According...

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...