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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26 Mar 2020 Conditional exemption relaxation

It has been confirmed that heritage properties usually open to the public in order to secure conditional exemption from inheritance tax should not view closure due to the coronavirus guidance as a breach of undertaking.

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26 Mar 2020 Coronavirus Act 2020 – What does it mean for commercial landlords?

The Coronavirus Act 2020 (“the Act”) was enacted yesterday (25 March 2020)…

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26 Mar 2020 Relevant Loans

The rules which brought indirect holdings of UK homes of foreign domiciliaries into the inheritance tax net from April 2017 also catch overseas loans made by such individuals to finance UK residential property interests as well as assets.

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26 Mar 2020 Trust Register: Latest

Before the first incarnation of the UK’s Trust Register has fully bedded in, the government now has to implement changes required by the EU’s Fifth Money Laundering Directive (5MLD).

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26 Mar 2020 Spring Budget 2020

In terms of public spending, the Budget has been completely overtaken by events arising from the Coronavirus pandemic.

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25 Mar 2020 Coronavirus (COVID-19) update: the Statutory Residence Test

The coronavirus (COVID-19) pandemic is affecting everyone’s ability to move freely around the globe including to and from the UK.

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25 Mar 2020 Update on Furlough and the Government’s coronavirus job retention scheme

On 20 March 2020, the UK government announced an unprecedented wage guarantee scheme in response to the Coronavirus pandemic.

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24 Mar 2020 COVID-19: Force Majeure under the JCT Design & Build 2016

The disruption caused by the coronavirus has accelerated over the past few days and the future impact of the outbreak remains uncertain.

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23 Mar 2020 Is Covid-19 forcing the courts to catch up?

As governments around the world put in place measures to limit the spread of COVID-19 and protect the most vulnerable from infection, individuals are adapting to a new way of life.

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19 Mar 2020 Law Firm Disclosure Ruling On Trustee Docs Has Limits

A recent Court of Appeal ruling that a trustee can’t use privilege to withhold documents requested by a beneficiary will have a limited impact due to a 2018 update to the U.K.’s data protection law.

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12 Mar 2020 Budget 2020: Private Client Measures

After waiting nearly 18 months for a Budget, the newly appointed chancellor’s first outing proved to be one of the quietest for years in terms of tax changes for private clients.

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12 Mar 2020 Budget 2020 Bulletin – SDLT Update

When delivering its Budget on Wednesday, the UK Government confirmed that it will be introducing the Stamp Duty Land Tax (SDLT) surcharge for non-resident buyers of residential property.

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05 Mar 2020 Let them have their day in Court!

Minimising conflict between divorcing couples is something family lawyers are encouraged to promote to clients.

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03 Mar 2020 New inheritance tax guidance on collateral for UK resi-property loans

Professional bodies CIOT and STEP have confirmed that after further discussion on the inheritance tax treatment of loans to finance UK residential property…

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02 Mar 2020 Entrepreneurs’ Relief use growing over twice as fast in the North as in London

Entrepreneurs’ Relief use is growing over twice as fast in the North of England as in London, highlighting its importance in stimulating small business growth in the North.

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28 Feb 2020 Does Sir Martin Sorrell have a pre-nup this time?

Lady Cristiana Falcone Sorrell, the wife of advertising tycoon Sir Martin Sorrell has announced she is seeking a divorce from her husband.

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25 Feb 2020 RICS code for leasing business premises

The RICS has launched a new Code for leasing business premises (1st Edition February 2020).

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27 Jan 2020 Is this the end of ‘quickie’ divorces?

The days of a quickie divorce are numbered – if you want to name and shame, it’s time to get your divorce in.

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16 Jan 2020 Use of government scheme to encourage non-dom investment in UK businesses hits record high

Use of the government scheme encouraging investment in UK businesses by non-domiciled individuals has hit a record high.

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10 Jan 2020 Considering Future Income In Divorce

The recent case of O’Dwyer v O’Dwyer offers further clarity on the continuing debate relating to the treatment of income on a divorce.