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.
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
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
In Charity Finance, Partner, Eleanor Sepanski and Trainee, Kate Phipps analyse the methods encouraging charitable trusts to increase charitable giving.
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
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.
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.
Following a number of high profile will disputes in recent months, Partner, Nicola Bushby was asked to comment in
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
Property Litigation Partner, Colin Young
This week marks 'Family Business Week' - a week-long celebration championing the central role
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
This week marks 'Family Business Week' - a week-long celebration championing the central role family-owned businesses
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
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
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
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
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
Private Wealth Partner, Kyra Motley speaks to STEP about what it means to have won the International Team of the Year Award in 2023.
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.
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
