Opinions

Jo Edwards comments on the Divorce (Financial Provision) Bill

The Bill seeks to provide a new approach regarding financial awards on divorce.

Jo warns that restricting spousal maintenance to an arbitrary fixed term could result in serious financial hardship in some cases. “The Bill would unwisely remove from judges the current flexibility that allows them to ensure a fair outcome in all kinds of cases.”

Offshore income gains and “not-so-protected” settlements: an unwelcome announcement from HMRC

HMRC has surprised many with a statement that the government does not intend to remedy a defect in the tax treatment of offshore income gains arising in non-resident trusts.

Double Trouble: Patrick Harney and George Mitchell write for the STEP Journal

Head of Private Client, Patrick Harney, and senior associate, George Mitchell, have co-authored an article published in the November edition of the STEP Journal.

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.

Ardmore Construction v HMRC – deduction of UK income tax and source of loan interest

Xavier Nicholas and George Mitchell write for the International Law Office (ILO) on the Court of Appeal's decision in Ardmore Construction v HMRC.

Effectiveness of energy performance certificates called into question

Senior Associate, Edward glass, was quoted by Property Week in an article discussing the effectiveness of energy performance certificates (EPCs) following the end of a government consultation.

Autumn Budget 2018: Not as bad as feared and indeed relatively generous

Key issues for people and businesses who are interested in real property

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.

The rise and rise of the serviced office market

Jade Capper, associate in our Commercial Real Estate team, wrote an article for Property Law Journal exploring the rise and rise of the serviced office market.

Will my daughter lose out by letting her boyfriend move in? Helen Marsh writes for The Telegraph Money

Residential Property partner, Helen Marsh, responded to a reader's question in The Telegraph Money.