The Protection of Freedoms Act 2012 ("the Act") received Royal Assent on 1 May 2012. Certain sections of the Act came into force on 1 October 2012.

HMRC explicitly singled out SDLT tax avoidance schemes in 2010 when it published its first Spotlight on SDLT avoidance, followed shortly thereafter by advice from the Solicitors Regulatory Authority (SRA) that lawyers should not actively promote these schemes.

In recognition of the millions of workers not earning enough to support a normal standard of living, in his budget of July 2015 Chancellor George Osborne announced a new ‘National Living Wage’ for all workers in the UK over the age of 25.

What steps should be taken to prepare for charging?

Case Update: Seabrook Road Ltd v Security Trustee Services Ltd [2001] EWHC 436 (Ch)

Green Leases have been a big topic in the sustainability arena for some time now, and The Better Buildings Partnership (BBP)'s Green Lease Toolkit has been freely available for use since 2013. The recent changes to the UK’s Minimum Energy Efficiency Standards (MEES) regime, compliance which largely places responsibility on landlords, has brought into sharp focus the need to adopt ‘Green Leases’.

Despite the obvious anxiety caused by the removal of APR from farming assets over £1 million, announced in the Autumn budget, it is more likely than not that most affected farms and estates will be able to mitigate some, if not all, their IHT liability.

There are many areas of risk surrounding Brexit to be managed, including legal, VAT and Customs uncertainties. This article is a rapid overview of many of the VAT scenarios which might require attention, along with some comments for consideration.

As many readers will be aware, we have been lobbying for a number of years, alongside the Longhurst Housing Group and the National Housing Federation, for the repeal of the section 133 restrictions in titles of LSVT properties to create what will almost be a “level playing field” between traditional and LSVT Registered Providers in terms of their stock values.

A leading business immigration lawyer says concerns over the Government’s white paper on immigration are being heightened by ‘political scaremongering’.