The ability to make and receive payments is critical to businesses and individuals. How we do this has undergone enormous change over the last decade.

Buying any business is a daunting prospect – even if you have plenty of experience under your belt. Buying into a sector where the one of the main variables is out of your control, namely the weather, can be particularly unnerving.

How does a taxpayer determine which of its supplies are exempt, which are taxable, and which are zero-rated or outside the scope of VAT?

A recent case that went to the Court of Appeal has helped to clarify the situation relating to the longevity of possession orders particularly when mortgagors fall into arrears more than once.

Over the last year there have been reports of newly built properties being effectively worth nothing after just six years due to excessive ground rent charges.

If landowners want to change the use of their property from agricultural to commercial or residential then it is important to ensure that they have the correct easements in place to support that change of use.

Since 2010, successive Finance Acts have targeted EBTs used as a tax avoidance schemes, including introducing Accelerated Payment Notices (APN) and Follower Notices (FN) in 2014.

Time limits for bringing claims at Court are strict. The rules seem superficially clear, but they continue to confuse claimants with the result that potentially valuable claims are lost.

Caroline Benfield and Elizabeth Taylor from our insolvency team discuss the measures to assist business trade through Covid-19 pandemic

Debentures, legal charges, directors’ personal guarantees and can be used to give funders very extensive rights of security, so why are collateral warranties also required as part of a comprehensive security package for development financing?