News & Insights - Boodle Hatfield

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News & Insights

Our team of experts shine a spotlight on new legal developments, share their views on the impact of current affairs, and offer insights on issues that could impact you and your business.

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04 Dec 2023 Property Insights: Updates on the Building Safety Act

Second staircase timescale for implementation

The Government confirmed in July that new guidance would be introduced requiring second staircases in

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04 Dec 2023 Property Insights: Pending changes to energy performance certificates

Landlords of residential properties have become familiar with the requirement to provide their tenants with an Energy Performance Certificate of band E or better before letting or continuing to

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04 Dec 2023 Property Insights: Levelling up to require disclosure of land interests

The Levelling Up and Regeneration Act 2023 became law at the end of October.  A substantial piece of legislation with a not terribly eye-catching title aimed at 'levelling up' and

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04 Dec 2023 Property Insights: King’s speech outlines further plans for leasehold reform

Leasehold reform has been on the political agenda for several years and there was therefore considerable speculation as to what the King's Speech in November would bring, particularly in the areas of enfranchisement

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04 Dec 2023 Encouraging charitable trusts to increase charitable giving

In Charity Finance, Partner, Eleanor Sepanski and Trainee, Kate Phipps analyse the methods encouraging charitable trusts to increase charitable giving.

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30 Nov 2023 Gender in Venture – a long way to go

Ada Ventures, a UK venture capital firm, has recently released a first of its kind report, in partnership with Diversity VC and Google Cloud, examining where £6.6 billion of limited partner capital has been invested

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04 Dec 2023 Boodle Hatfield Property Insights – Autumn/Winter edition

In our latest digest, our team of experts shine a spotlight some of new legal developments and offer some insights on issues that are currently shaping the property market.

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08 Dec 2023 To have and to hold (as an investment) – Inheritance tax relief for wedding venues and property businesses

Business property relief (BPR) reduces the taxable value of business assets for UK inheritance tax purposes, however there are scenarios where a business is not eligible for BPR. Senior Associate, Michael Duffy looks at the latest Butler v HMRC TC 8949 case, which was denied relief.

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24 Nov 2023 Why multi-jurisdictional families can cause succession planning issues – Nicola Bushby comments

Following a number of high profile will disputes in recent months, Partner, Nicola Bushby was asked to comment in

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22 Nov 2023 Autumn Statement: Supporting entrepreneurs

Earlier today, the Chancellor of the Exchequer, Jeremy Hunt took to his feet to unveil his 110 measures that will impact millions of people across the UK in his Autumn Statement.

In his opening, he referenced

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22 Nov 2023 Should we wait to buy a share of a freehold? – Colin Young in The Financial Times

Property Litigation Partner, Colin Young

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21 Nov 2023 What does the future hold for family-owned businesses?

This week marks 'Family Business Week' - a week-long celebration championing the central role

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21 Nov 2023 Proposals for a true Points Based System – the solution for employers?

The Work Rights Centre recently published an insightful report on the exploitation of migrant workers. The report identifies that 89% of referrals under the UK’s National Referral Mechanism (‘NRM’) – the

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21 Nov 2023 Can divorce put the future of the business and its reputation in jeopardy?

This week marks 'Family Business Week' - a week-long celebration championing the central role family-owned businesses

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21 Nov 2023 Asking for directions: Representation of SG Kleinwort Hambros Trust (CI) Limited and Others

The Jersey Court of Appeal recently considered the scope of the court's supervisory jurisdiction over trusts. 

The decision concerns Article 51 of the Jersey Trust Law 1984 (as amended), but may be of

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16 Nov 2023 Selling off part of your Estate to a housebuilder? How can you keep control over the number of houses built on that land?

Landowners who sell off part of their land to housebuilders are often concerned about the sold off land being overdeveloped.  

The basis of the landowner’s concern is usually as follows: (1) will the

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15 Nov 2023 What is EIS relief?

The enterprise investment scheme ("EIS") is a collection of parallel income tax and capital gains tax ("CGT") reliefs that can apply to investments in companies that carry on a qualifying trade.  The scheme is

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15 Nov 2023 What is investors’ relief?

Investors' relief ("IR") can save an individual investor up to £1 million by reducing the rate of capital gains tax ("CGT") payable by on sales of their qualifying shares from 20% to 10%. 

IR combines

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15 Nov 2023 What is business assets disposal relief?

Business assets disposal relief ("BADR") was formerly known as entrepreneurs' relief ("ER").  It is a capital gains tax ("CGT") relief which can apply where an individual makes a "material disposal" of "business

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14 Nov 2023 60-second interview with Kyra Motley TEP

Private Wealth Partner, Kyra Motley speaks to STEP about what it means to have won the International Team of the Year Award in 2023.