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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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.

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14 Nov 2023 The Lessons in Legacy Podcast, Philanthropy Edition, In Conversation with Ben Morton Wright

In the third episode of ‘The Philanthropy Edition’ Alberto Lidji and Clare Stirzaker are joined by Ben Morton Wright, the founder, president and group CEO of Global Philanthropic. Together Alberto, Ben and Clare look at the importance of philanthropists considering the impact of their giving, the power of innovative thinking with charitable strategies and how we can encourage the giving dial to move.

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09 Nov 2023 What does the King’s Speech mean for the property sector?

Leasehold reform has been on the agenda for reform for several years.  We have reviewed reports, recommendations and government announcements and have reported on promises for reform, but, until now, we have not

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09 Nov 2023 Residential Reform for Landed Estates

The last five years have seen unprecedented changes in the way in which we live, work and socialise.  These changes, together with a busy agenda of statutory reform, including the proposals for a new Leasehold

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07 Nov 2023 Has the King’s Speech today provided some further guidance on leasehold reform?

Those with an interest in Landlord and Tenant legislation generally, and enfranchisement in particular, will have approached the King’s Speech delivered today with a heightened sense of interest, and a hope for

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07 Nov 2023 How char­it­ies boost spend­ing on good causes – Eleanor Sepanski in the Financial Times

Partner, Eleanor Sepanski pens a letter to the Editor of The Financial Times on the topic of how char­it­able found­a­tions dis­trib­ute their assets and whether they could be doing