-
Read moreIR35: 25 Years on
Read moreThis year marks the 25th anniversary of IR35 - the UK’s off-payroll working legislation. Over that quarter-century, few areas of tax law have caused as much discussion, disruption, or adaptation for both businesses and contractors. Why IR35 was introduced In the late 1990s, the use of personal service …
-
Read moreEstate planning: why you should consider a Family Investment Company
Read moreThe changes to inheritance tax (IHT) announced in the budget in October 2024 have highlighted the need for careful succession planning. One solution, which is often overlooked, yet can be an effective estate planning solution when set up properly, is a Family Investment Company (FIC), which is used to hold …
-
Read more“Under the influence” is a police matter
Read moreUnder the influence is a police matter, but initial detention can be by any designated marine official. In his latest article, Andrew Oliver, a senior partner in our Marine and Commercial Fisheries Team, provides advice on an issue that all too sadly is becoming more of a frequent problem across …
-
Read moreThe Green Life
Read moreIn these times of volatile energy prices, buying a rural property with its own renewable energy sources may seem like the perfect solution. A dedicated wind turbine in a field, and solar panels on the roof of a shed in the yard, are sensible ways to enhance your self-sufficiency. …
-
Read moreWhy the nature of your holiday lettings business is important for tax purposes
Read moreThe summer holidays may now only be a memory, but two recent cases show that the taxation of holiday accommodation is never far from HMRC's mind, says Fiona Phillips, partner. In a Stamp Duty Land Tax (SDLT) case, non-residential rates of SDLT were used in the purchase of …
-
Read moreGoing even greener
Read moreIn one of our earlier articles in this series, we discussed the issues to be considered when considering installing solar panels on a roof of an existing building at your premises. However, your energy needs and the scale of your site may justify you installing other energy producing equipment such …
-
Read moreLand drains – The hidden underground network
Read moreFollowing her recent article about drainage and the development of agricultural land, Kirsty Barsby, a member of our Development & Strategic Projects team, replies to some specific enquiries we have received from our agricultural clients in relation to land drains. Land drains play an important role in allowing surface water …
-
Read moreRenters Rights Bill: What if a landlord wants possession to sell a property?
Read moreOn 11 September 2024, the Labour Government published the Renters Rights Bill which is its version of what was, under the Conservative Government, the Renters (Reform) Bill, which did not quite make its way through Parliament. At present, if a landlord wants to sell a property, a 'no fault' eviction …
-
Read moreAn overhaul of Employment Law – Labour's Plans
Read morePrior to Labour's election win on 04 July 2024, their manifesto pledges indicated that significant changes in employment law would be introduced. Here, Daniel Allen in Andrew Jackson's employment team, explains more about the implications for employers and employees. As part of the King's speech delivered on …