It is now two years since the UK became the first major world economy to pass laws to bring all greenhouse gas emissions to 'net zero' by 2050.

On 6 April 2021 Practice Direction 57AC (PD57AC) came into force which radically affects the way in which trial witness statements must be prepared in the Business and Property Courts (BPC).

March 2025 saw the UK government introduce the Planning and Infrastructure Bill 2025. Part of the government’s ambitious growth agenda, the Bill’s aim is to expedite the delivery of 1.5 million homes and fast-track 150 major infrastructure planning decisions by the end of the current parliamentary term.

If you operate any share incentive arrangement or have issued shares, granted options or made other forms of share or loan note award to directors and/or employees during the 2019/20 tax year you must report such activity to HM Revenue & Customs by 6 July 2020.

Transferring property without a VAT charge is often desirable for the purchaser, saving both VAT and SDLT. It is the vendor, however, who has the responsibility for determining the rate of VAT and it is therefore the vendor who decides how far they are willing to go in accommodating the purchaser’s wishes.

Septic tanks, on the face of it, never create much excitement (unless you’re a lawyer) and are rarely a topic of dinner table conversation unless, of course, you happen to own or operate one.

In a winding up by the court, any disposition of the company’s property, and any transfer of shares, or alteration in the status of the company’s members, made after the commencement of the winding up is, unless the court otherwise orders, void.

Our 2025 spring / summer news roundup includes the new rises to NICs, wage and statutory rates; confirmation that a Tenant Farming Commissioner would be appointed; Labour’s ‘new deal’ for farming; Oxbury Bank’s new Transition Loan Facility to help farmers reduce carbon emissions; and the ‘national conversation’ on land use in England included in the Land Use Framework consultation.

HMRC’s campaign against disguised remuneration schemes continues apace. One of the schemes under scrutiny, is the Krest strategy, originally promoted by Partners Tax plc and UHY Hacker Young.

Employment Benefit Trusts (“EBT”s) have been successfully pinned down by HMRC as tax avoidance schemes. HMRC’s stringent approach to EBTs was bolstered by the recent Supreme Court Rangers tax case decision .