2018

12 November 2018

Civil answer to civil partnership question: Jonathan Lyness writes for Professional Adviser

Associate in the Family team, Jonathan Lyness, writes for Professional Adviser on the wider context of civil partnerships for opposite-sex couples.

As the government prepares to legislate to allow opposite-sex couples to enter into civil partnerships, Jonathan considers the similarities and differences with marriage, as well as the continuing financial vulnerability of cohabitees.

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22 October 2018

Taxing changes afoot for foreign buyers

Proposals announced by Theresa May could see stamp duty land tax increased for foreign buyers of English residential property.

Elizabeth Small, partner in our Real Estate and Corporate Tax team, examines the detail in her latest article for Estates Gazette.

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30 August 2018

Jo Edwards appeared on BBC News, ITV News and Channel 4 News to discuss the Supreme Court ruling that denying widow bereavement benefit from an unmarried partner was discriminatory and a breach of human rights

Head of Family, Jo Edwards appeared on BBC 5 o’clock News, ITV News Weekday Lunchtime and Teatime and Channel 4 News on the day that the Supreme Court ruled in favour of Siobhan McLaughlin. Ms McLaughlin was denied access to widowed parent’s allowance, after her partner died, because they were not married. The couple had lived together for 23 years and had four children.

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8 August 2018

A flea in the experts’ ear

A recent judgement in the TCC (Imperial Chemical Industries Limited v Merit Merrell Technology Limited) contains some strident criticism of the experts giving evidence in the trial.  In addition, although the Judge (Fraser J) reserves his most direct criticism for the experts, he was clearly unimpressed with the lawyers who had instructed them.  There are therefore lessons both for experts and

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30 May 2018

Trustees and the Requirement to Correct Rule

The Finance (No 2) Act 2017 requires disclosure of acts of historic non-compliance to HMRC by 30 September 2018. These provisions are known as the requirement to correct rule.

Trustees should be considering how they may be affected by this rule. In particular, the rule covers the obligations upon trustees to report and settle inheritance tax ten yearly charges.

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17 May 2018

Jo Edwards appears on BBC2’s Victoria Derbyshire programme to discuss no-fault divorce

Head of Family, Jo Edwards was invited onto BBC2’s Victoria Derbyshire programme alongside Penny Mansfield and Natasha Brittan to provide expert opinion on England and Wales’s current divorce system and calls for divorce reform. During the programme Jo discusses the potential benefits of no fault divorce, including reducing conflict, particularly in cases involving children.

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1 May 2018

The requirement to correct rule

The Finance (No. 2) Act 2017 contains provisions requiring disclosure of historic non-compliance to HMRC by 30 September 2018: the "requirement to correct" rule.  This is part of a range of legislation targeting offshore tax evasion.  

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15 February 2018

Asset Management Q&A

Question: As a commercial landlord we are increasingly seeing interest from our tenants for the installation of electric vehicle charging points. What are the issues that we should consider?

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31 January 2018

Asset Management Q&A

The recent liquidation of Carillion is a stark reminder that even the biggest companies can fail. Every day seems to bring further worrying news about well-known retailers and restaurants, many of whom have large leasehold property portfolios.

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18 January 2018

Electric Vehicle Charging Point Q&A

Asset Management

Question:  As a commercial landlord we are increasingly seeing interest from our tenants for the installation of electric vehicle charging points. What are the points that we should consider?

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16 January 2018

Insolvency Q&A

I entered into a building contract with a contractor who has just entered into an insolvency procedure mid-way through the carrying out of the works. What should I do now?

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4 January 2018

Asset Management Q&A

With effect from 1 April 2018, the Minimum Energy Efficiency Regulations (“MEES”) will require a minimum EPC rating of E for all new leases, and for renewals or extensions of existing leases.

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Chambers UK, 2018
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