News & Insights

Fundamental changes to the taxation of resident non-domiciliaries (RNDs) took effect from April 2017.

On the basis that prevention is better than cure, there are a number of practical steps which should always be taken before commencing a renovation project in order to minimise the risk of damage to fittings and fittings.

Is it possible to buy a looted artefact unwittingly?

There is a distinction between the rules enforced by the council, covering such matters as working hours, and the rights of an individual property owner.

The High Court has recently considered the interrelationship of a landlord’s right to develop and the covenant for quiet enjoyment given to its tenant in the case of Timothy Taylor Ltd v Mayfair House Corporation and another.

Auction house and third-party guarantees remain a hot topic in the art market. At the 2015 Autumn sales in New York, Bloomberg reported that $1 billion – approximately half – of the $2 billion total value of lots were already sold before the “paddles are even raised”.

The transition of a closely-held or family owned business is an important event for such clients and must be planned for accordingly.

In 2011, the government announced two new forms of tax relief to encourage philanthropy.

We are looking to renovate and extend a hotel that is listed and sits on a historically important site, with suspected archaeology remains.

With a lack of housing stock more properties are being sold by way of sealed bids. In most cases a buyer’s bid is to be given in a sealed envelope to the selling agent by a particular time setting out the prospective buyer’s best and final offer.

Where a sole shareholder dies who is also the sole director of a company, two key issues arise for the personal representatives…

The Late Payment of Commercial Debts (Interest) Act 1998 (the Act) operates to insert an implied term in business to business contracts for the supply of goods and services for interest on a qualifying debt, plus an additional fixed sum.

Family business owners will generally be familiar with the requirement that to obtain Business Property Relief (“BPR”), the business property must have been owned for a minimum of two years.

In Pitt v Holt, Futter v Futter [2013] UKSC 26, the Supreme Court significantly curtailed the hitherto wide application of what had become known as the Rule in Hastings-Bass and also set out authoritively the circumstances in which the Court may grant relief (in terms of rescission) for mistake in relation to a non-contractual voluntary disposition.

Three recent cases bring Agricultural Property Relief from Inheritance Tax into the spotlight.

A document that is referred to in a will may become part of the will and be admitted to probate together with the will.

The new Electronic Communications Code (“New ECC”), which is set out in Schedule 1 to the Digital Economy Act 2017 (“2017 Act”) and provides telecommunications operators with statutory rights in relation to their apparatus, came into force on 28 December 2017.