Changes to the Planning Use Classes
Following the recent introduction of significant new planning legislation, our Planning team have outlined a useful guide to the new use class system and a guide to new permitted development rights.
Read moreFollowing the recent introduction of significant new planning legislation, our Planning team have outlined a useful guide to the new use class system and a guide to new permitted development rights.
Read moreThe start of 2021 has had its ups and downs. However, the New Year brought some welcome news for lawyers, accountants and other professionals in the UK working on cross-border transactions and other arrangements, and for their clients.
Read moreThe COVID-19 vaccination programme is well underway and with reports suggesting that all adults will be offered a vaccine by the end of May, employers will likely be considering the implications of this for their staff. This article considers some of the key issues.
Read moreUS citizens who are UK resident beneficiaries of US trusts may be taxed twice on the trust’s income or capital gains because of the overlapping scope of UK and US taxation. However, there are options for mitigating this exposure so that a UK resident may benefit from a US trust without suffering cross-border double taxation.
Read moreThe recent decision of the Court of Appeal in Faiz and Others -v- Burnley Borough Council (22 January 2021) has brought welcome clarification for landlords as to when they can and cannot demand or collect rent arrears from a tenant in default whose tenancy they wish to terminate by forfeiture. Demanding or collecting rent at the wrong time can waive the right to forfeit.
Read moreWell, not enough and not fast enough. Whilst the additional £3.5bn in funding represents a much need injection of cash, it misses the mark in many respects.
Read moreThe beginning of 2021 marks a new chapter for executives, employees and entrepreneurs from the European Economic Area (EEA) and Switzerland (referred to as the “EU” for the purposes of this article) travelling to the UK to either live, work or conduct business.
Read moreIt is often easy to assume that one only has to pay UK VAT if one lives in the UK but UK VAT is often paid by individuals, trustees and companies who are resident outside the UK but use the services of professionals who are based in the UK. The extent to which VAT is or is not chargeable has changed as a result of Brexit and the end of the transition period on 31 December 2020. Here, we consider the new post-Brexit VAT position.
Read moreAs part of the conveyancing process, solicitors submit ‘searches’ to various public authorities. These searches include (amongst others) a local authority search, an environmental search and a drainage and water search. These searches are used to help solicitors identify potential issues with the property and give an opportunity for the buyer to withdraw or negotiate the price if an adverse result is found.
Read moreEmployment Senior Associate, Joe Beeston, looks at the impact (if any) Brexit may have on UK employment rights.
Read moreIn the recent case of HMRC v Development Securities PLC and Others, the Court of Appeal held that a Jersey incorporated company with a majority of Jersey-based directors was UK resident. Although the facts of the case were unusual, some useful pointers as to what went wrong for the company and how it could have done better can be gleaned from the judgment.
Read moreSince the tragic Grenfell Tower fire, it has become clear that many recently constructed or refurbished residential buildings, particularly taller buildings, are unsafe and require urgent and substantial remedial action. But the issue is not limited to residential buildings. It can equally apply to commercial buildings with cladding and there have been particular issues with student accommodation and hotels.
Read moreNon-resident SDLT will apply a 2% SDLT surcharge on English residential property purchased on or after 1 April 2021 by a non-UK resident. In this article, we explain what this new surcharge is, when this change will apply, who will be affected and how.
Read moreOn 7 January 2021, MHCLG issued an Announcement setting out initial government thinking on the Law Commission's Reports on enfranchisement valuation. This was followed by a Statement in Parliament from Robert Jenrick MP, Secretary of State, on 11 January 2021 which has clarified some of the uncertainties from the initial Announcement.
Read moreWith England now having entered a third indefinite lockdown, employers should think about the steps they can take to ensure their employees remain engaged, motivated and healthy whilst working from home. We have set out some thoughts on how employers can look to achieve this below.
Read moreToday the Supreme Court found substantially in favour of the Financial Conduct Authority ("FCA"), and in turn, policyholders (including tenants and possibly landlords) in the business interruption insurance test case relating to losses suffered due to the pandemic.
Read moreOn 11 November 2020, the National Security and Investment Bill (the “Bill”) was put before Parliament. But, what transactions will be affected and how will the scrutiny work in practise? It's worthwhile being aware of the Bill’s main points.
Read moreSince the tragic Grenfell Tower fire on 14 June 2017, it has become clear that many residential buildings are unsafe and require urgent and substantial remedial action. Grenfell Tower had Aluminium Composite Material ("ACM") cladding but many other cladding systems, as well as insulation and other materials making up the external walls, have now been found to also be combustible and unsafe. Moreover, many buildings have been built without adequate cavity barriers to stop the spread of fire.
Read moreCGT is a tax on the gain in value made when an individual disposes of a capital asset such as a residential property. Tax Partner, Elizabeth Small and Associate, Oliver Claridge discuss.
Read moreSpecial purpose acquisition companies (SPACs) have been around for a while and although they may have “historically been viewed as a bit shady” (Axios correspondent Felix Salmon), 2020 seems to have been (at least for them) a good year, with SPACs being increasingly used as a means for established private companies to access capital markets and go public.
Read moreThe long-cherished dream of many people, i.e. cashing in the South London three-bed semi and buying the gorgeous villa with sea views (and good broadband) before retirement, is now a tangible possibility – or is it?
Read moreAs more and more insolvencies occur due to Covid-19 and market conditions, Directors are going to be under even more detailed scrutiny as to their actions, particularly where any distribution has been made in recent times.
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