644 Results found containing:
"loan charge"

Filter by category

Employee Benefit Trusts: The adviser’s elephant in the room

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 .

Change to notice periods for residential tenancies: in force since Saturday, 29 August 2020

Last Friday afternoon, the government amended the Coronavirus Act which has the effect of changing the notice periods required to be given to residential tenants. The changes came into force on Saturday 29th August 2020.

Professional negligence - did the breach of duty cause the loss?

The recent case of Clack v Wrigleys Solicitors is a reminder to claimants that just because a professional’s breach of duty of care is clear does not necessarily mean that the breach is what caused the claimant’s loss.

Common Lending Terms – What do they mean?

We all know that entering the world of lending can be daunting, whether it be for personal or business purposes. Lending transactions are full of jargon and in this article I hope to try and explain a few common terms.

New fixed recoverable costs may change businesses’ view of disputes

New changes to cost rules in court cases are very important for businesses to understand to enable them to understand how best to deal with a dispute.

Wright Hassall welcomes HMRC tax specialist

A leading Midlands law firm has boosted its commercial litigation team after recruiting a senior HMRC tax specialist to a tax consultancy role.

The end of the road for disguised remuneration schemes

HMRC has announced a final settlement opportunity in relation to disguised remuneration (DR) schemes, and has provided information on identifying a DR scheme.

The end of Ground Rent: Leasehold Reform (Ground Rent) Act 2022

Historically, ground rent was always a peppercorn, zero or nominal rent charged by freeholders (or landlords) as token consideration in order to form a binding contract.

The limits of your solicitor’s liability

With the property market picking up across the country and interest rates remaining low, property development may seem like an attractive opportunity to make some profit.

Lender professional negligence and negligent misrepresentation

The Land Registry recently obtained judgment against solicitors who enabled a borrower’s fraud by failing to spot forged discharge documents. The Land Registry had indemnified the lender and made the claim by way of subrogation to recover its loss.