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"loan charge"

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Solicitors found negligent when failing to register a property transfer that facilitated fraud

If solicitors fail to do their job properly, with the result that a fraudulent transaction is not carried out as intended, are the solicitors still liable?

Increasing sector borrowing capacity

In the continuing climate of economic uncertainty, with grant funding cut back severely and traditional, long-term funding options all but dried up, housing associations have embraced bond issuance as an effective way to secure long-term finance at competitive rates.

HMRC scrutiny of family investment companies

A family investment company (FIC) is a tax-efficient vehicle allowing protection of, and control over, wealth transferred out of an individual’s estate.

Rising costs, falling trust: riding the current HMRC wave

Nathan Talbott, Head of Commercial Litigation, and specialising in complex financial, tax and corporate disputes, dissects the recent report by the Committee of Public Accounts on the state of our tax system, and shares his thoughts on what HMRC needs to do to rebuild public trust.

Banking security: recovering wrong payments

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.

Rising ground rent in new build homes: are solicitors to blame?

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.

Buying your first farm

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.

VAT focus: The financial services exemption

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?

Enforcing possession orders when the arrears have been cleared

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.

Changing land from agricultural to commercial use

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.