Private Client

• PPR – Degree of Permanence Paramount in Determining CGT Liability

  • Posted1 April 2014

  When determining whether or not a claim for principal private residence (PPR) relief for Capital Gains Tax (CGT) purposes can be made when a property is sold, the exact nature...

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• Registering Land as a Village Green

  • Posted27 March 2014

  The law offers a way of protecting land that is used as a local amenity in order to ensure that it can be enjoyed for generations to come. Where land...

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• Janitor Wins £30,000 in School Fall Claim

  • Posted24 March 2014

  A school janitor from Inverclyde who lost his job after he suffered leg and back injuries when he slipped on a frozen surface at work has been awarded £30,000 in...

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• Court Rejects Claim for Share When Couple Break Up

  • Posted18 March 2014

  When a couple break up, the division of the assets they own is often problematic, whether they are married or not. In a recent case, the Court of Appeal...

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• Buying a Self-Build Home – Beware of Insurance Snags

  • Posted13 March 2014

  A couple who bought a newly-built home for more than £770,000 – only to discover that the construction guarantee that came with it was not worth the paper it was...

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• Private Residence ‘Deemed Residence Period’ Reduced

  • Posted12 March 2014

  The UK tax system has traditionally exempted any profit on the sale of a person’s principal private residence (PPR) from Capital Gains Tax (CGT). The exemption applies to make any...

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