Library

• Tribunal Excludes Furnished Lettings Business from Inheritance Tax Relief

  • Posted23 April 2021

  In a ruling of interest to anyone engaged in renting out furnished properties, the First-tier Tribunal (FTT) has taken a restrictive approach to the circumstances in which such enterprises may...

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• Tribunal Excludes Furnished Lettings Business from Inheritance Tax Relief

  • Posted23 April 2021

  In a ruling of interest to anyone engaged in renting out furnished properties, the First-tier Tribunal (FTT) has taken a restrictive approach to the circumstances in which such enterprises may...

  Read more

• Commercial Buildings Need to Be Practical – But Aesthetics Matter Too

  • Posted23 April 2021

  Commercial buildings are not just boxes and, to many tenants, aesthetics are just as important as practicality. The High Court made that point in ordering a landlord to carry out...

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• Poor Record-Keeping is a Recipe for Dispute with the Tax Authorities

  • Posted21 April 2021

  Sensible businesspeople understand that failing to keep proper accounting records and paper trails of transactions is an invitation to dispute with the tax authorities. In a case on point, a...

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• Creating a Family Trust? Are You Sure It Reflects Your True Intentions?

  • Posted20 April 2021

  Rather than giving money to your children directly, you may choose for a variety of good reasons to provide for them by way of a discretionary trust. Such a step...

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• Sensible Divorcees Put Personal Animosity Aside – Court of Appeal Ruling

  • Posted15 April 2021

  Any good lawyer will tell you that it is far better for divorcing couples to agree how their assets should be divided, rather than fighting it out in court. A...

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