Do you have a learning culture in your law firm?
The Law Society Gazette reports that the SRA conducted a survey of 500 firms which showed how well they were embracing the revised approach to continuing professional development to remain [...]
The Inheritance Tax Transferable Nil Rate Band: Some Practical Points
This article focuses on the UK inheritance tax (IHT) transferable nil rate band (TNRB). The author does not seek to address issues relating to the residence nil rate band, or the residence [...]
Happy holidays, happy house hunting in France
Around this time of year many Brits will be taking the trip across the Channel to house hunt. Despite the extremely long drawn-out Brexit process we have found many are still following their [...]
SDLT Advantage of mixed use property
Purchasers of residential property pay SDLT under the punishing Table B rates of SDLT whereas purchasers of non-residential property pay much lower rates of SDLT under Table A. There is also no [...]
Book review of Last Orders by Patricia Byron
First published to wide consumer acclaim in 2010 this is an updated version of an original book aimed at enabling family and friends ensure they cope with dealing with the difficult questions [...]
Inheritance Tax Review – second report from Office of Tax Simplification
The Office of Tax Simplification (OTS) were tasked by the Chancellor of the Exchequer in January 2018 to review a wide range of administrative and technical aspects of inheritance tax (IHT). The [...]
