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Property – SPV

 A reminder of the advantages of holding an investment or development property via a special purpose vehicle (SPV). Typically, this will be a limited company (or an LLP or even a unit trust): ...

Fatal cases – changes coming?

The Supreme Court will shortly be revisiting two long-standing cases on the assessment of damages in fatal claims. Those acting in fatal cases need to be aware of these possible changes: ...

Children – adoption plan

A judge could not reasonably have ruled out a child’s grandmother as a realistic option for the child’s care. Furthermore, what was required was a holistic analysis, bearing in mind the strictures of Re B-S ...

Professional – update

The number of solicitors in private practice grew at its fastest rate for nine years in 2014; there are 130,000 solicitors (90,000 in private practice). One in three are based in London, with one in ...

Wills – ISA inheritance laws

Changes to the rules on ISAs means spouses or civil partners will now be able to inherit their partner’s ISA pot free of inheritance tax. ...

ACV – ‘material consideration’?

If land is listed as an asset of community value is that a ‘material consideration’ for the planning committee when deciding on a planning application? ...

Procedure – reporting restrictions

Open justice and reporting restrictions are the subject of important revised guidance. Reporting Restrictions in the Criminal Courts April 2015 is a practical guide for magistrates, judges and the media on the statutory and common ...

Tenancy deposits – 23 June 2015

The temporary ‘period of grace’ for protecting pre-6 April 2007 tenancy deposits expires on 23 June 2015. ...

SDLT – rent deposits

It is well known that SDLT is payable on rent and also on premiums. But, it is less well known that SDLT may be payable on rent deposits, if they are regarded as ‘hidden’ premiums. ...

Chancery Division – fixed-end trials

All trials in the Chancery Division in London (including trials before Masters and Registrars) are now on a fixed-end basis. This means that each trial will have to be completed within the time allocated to ...

Zero-hours – summary

A zero-hours contract is basically an arrangement whereby the employer does not guarantee a minimum number of hours of work. ...

Entrepreneurs’ relief – changes

Entrepreneurs’ relief reduces the rate of capital gains tax from 28% to 10%, for the first £10m gain on the disposal of all or part of a business or trading company ...


Most-read articles

Chancery Division – fixed-end trials
Wednesday, 03 June 2015
All trials in the Chancery Division in London (including trials before Masters and Registrars) are now on a fixed-end basis. This means that each trial will have to be completed within the time... Read more...
Fatal cases – changes coming?
Wednesday, 03 June 2015
The Supreme Court will shortly be revisiting two long-standing cases on the assessment of damages in fatal claims. Those acting in fatal cases need to be aware of these possible changes: Read more...
Tenancy deposits – 23 June 2015
Wednesday, 03 June 2015
The temporary ‘period of grace’ for protecting pre-6 April 2007 tenancy deposits expires on 23 June 2015. Read more...
SDLT – rent deposits
Wednesday, 03 June 2015
It is well known that SDLT is payable on rent and also on premiums. But, it is less well known that SDLT may be payable on rent deposits, if they are regarded as ‘hidden’ premiums. Read more...
ACV – ‘material consideration’?
Wednesday, 03 June 2015
If land is listed as an asset of community value is that a ‘material consideration’ for the planning committee when deciding on a planning application? Read more...
Children – adoption plan
Wednesday, 03 June 2015
A judge could not reasonably have ruled out a child’s grandmother as a realistic option for the child’s care. Furthermore, what was required was a holistic analysis, bearing in mind the... Read more...
Zero-hours – summary
Wednesday, 03 June 2015
A zero-hours contract is basically an arrangement whereby the employer does not guarantee a minimum number of hours of work. Read more...
Procedure – reporting restrictions
Wednesday, 03 June 2015
Open justice and reporting restrictions are the subject of important revised guidance. Reporting Restrictions in the Criminal Courts April 2015 is a practical guide for magistrates, judges and the... Read more...
Property – SPV
Wednesday, 03 June 2015
 A reminder of the advantages of holding an investment or development property via a special purpose vehicle (SPV). Typically, this will be a limited company (or an LLP or even a unit trust): Read more...
Entrepreneurs’ relief – changes
Wednesday, 03 June 2015
Entrepreneurs’ relief reduces the rate of capital gains tax from 28% to 10%, for the first £10m gain on the disposal of all or part of a business or trading company (held for at least one year).  Read more...

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