Showing 1813-1824 of 2219 results

Not a holiday from IHT

A recent IHT case concerned whether Business Property Relief for Inheritance Tax was available for a Mrs Green who had five self-catering holiday lets on the north Norfolk coast.
27 August 2015

The Residential Nil-Rate Band: Passing on the family home

27 August 2015

Biocidal Products Regulation deadline

From 1 September 2015, new rules concerning biocidal products come into force.
26 August 2015

Launch of Financial Advice Market Review

The Financial Advice Market Review was a major review of the financial advice market launched by FCA and HM Treasury in August 2015.
14 August 2015

Anson v HMRC: UK Taxpayer win: Double Tax Treaty Relief in Respect of Profits from US LLC

The Supreme Court has held in Anson v HMRC Commissioners that an individual taxpayer was entitled to double tax treaty relief in respect of his share of profits in a Delaware LLC.
11 August 2015

Economic reality and the supply of services: looking behind the engagement letter

The Tribunal has upheld HMRC's decision that a company (Danesmoor Ltd) should not be entitled to recover input VAT incurred on professional fees for a corporate restructuring.
10 August 2015

Affordable Housing Exemptions and Vacant Building Credit Quashed

A High Court decision has led to provisions introduced in the National Planning Policy Guidance in late 2014 relating to affordable housing exemptions and vacant building credit being quashed.
07 August 2015

Supreme Court upholds planning permission despite breach of EIA Regulations

In R  v. North Norfolk District Council , the Supreme Court laid down clear guidance for circumstances where judicial relief may be refused even where procedural irregularity has been established.
05 August 2015

The pitfalls of abiding by LLP Agreements in Investment Fund Partnerships

A dispute over a member’s continued membership of an Investment Fund LLP has highlighted the difficulties in managing individuals and the business where LLP agreements are involved.
04 August 2015

Employment Edit – what's new in employment law

Current £30,000 exemption on termination payments may be subject to change; The Modern Slavery and Supply Chains Government Response has now been published; and more... 
30 July 2015

Your Will can be ignored say judges

This was one of the headlines following the latest, but perhaps not the last, judgment in the long running case of Ilott v Mitson.
28 July 2015

What are the court’s powers to order sale of land from one joint owner to another?

When property (land) belongs to more than one person and disagreements emerge about what to do with it, what can beneficiaries and trustees ask the court to do?
27 July 2015

The Burges Salmon blog

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