2018

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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