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17 October 2019

Freedom of movement of capital applies to charitable gifts to Jersey (at least for now!)

The Supreme Court ("the Court") released on 16 October their judgment in the case of Routier v HMRC. The Court determined that the EU principle preventing restrictions of the free movement of capital applies to gifts of UK assets to charities in Jersey. Accordingly, persons making such gifts are entitled to inheritance tax ("IHT") relief in the same way as they would be if they made such a gift to a UK-based charity.

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30 September 2019

Modular Buildings: Sub-divide and conquer?

The last few years has seen an increasing focus on modular buildings as a potential solution to the UK’s housing crisis. The Housing White Paper, published in early 2017, made reference to diversifying the housing market by promoting more modular and factory built homes – but how does this method of construction differ from the market-norm?

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24 September 2019

BE Sheds and Logistics Development Conference 2019

On Thursday 19 September 2019, Emily Holdstock and Paul Grayson attended the BE Sheds and Logistics Development Conference at MK Dons Stadium in Milton Keynes. In this blog post, they share some of their key takeaways from the event:

What is the logistics market looking for?

Developers and occupiers in the logistics sector are focused on the following:

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9 September 2019

New government proposals to reduce ill health-related job loss

Long Term Sickness Absence (LTSA) (sickness absence lasting more than four weeks) is a significant issue in the UK, with over 100,000 people leaving work following a period of LTSA each year. Sadly, statistics show that, the longer a period of LTSA continues, the lower the chance that the individual will return to work.

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