Showing 109-120 of 202 results

Principal Private Residence Relief: how does PPR apply between exchange and completion?

The First Tier Tribunal has rejected HMRC’s argument that the taxpayer’s period of ownership of a property should include time taken between exchange and completion.
03 May 2017

Non-dom reforms dropped from the Finance Bill 2017

The changes to the taxation of non-doms and non-UK trusts will not become law before the Election. However, we still expect them to be introduced this year and to be backdated to 6 April 2017.
26 April 2017

Press release

Burges Salmon shortlisted as Law Firm of Year at Citywealth Magic Circle Awards 2017

The private wealth team from Burges Salmon has been shortlisted in the Law Firm of the Year – London category at the forthcoming Citywealth Magic Circle Awards 2017.
28 March 2017

Tainting protected trusts – trustees beware!

Given the importance of protected trust status, it’s crucial both settlors and trustees understand the steps to take to avoid "tainting" a protected trust, particularly in the context of loans.
27 March 2017

Ilott v Mitson: Supreme Court overturns decision in daughter's Inheritance Act claim

The Court of Appeal's decision to increase the inheritance awarded to an estranged adult daughter has been overturned. We look at the Ilott v Mitson decision and assess its impact for testators. 
20 March 2017

Press release

STEP Private Client Awards 2017/18: John Barnett named as Presiding Judge

John Barnett, Head of our Private Client team, has been announced as Chairman and Presiding Judge for this year’s STEP Private Client Awards.
13 February 2017

Looking after 'number one': tax changes and the need for trustees to protect themselves

Trustees with current or possible UK links must act now to understand the fast-approaching changes to UK taxes which will affect trusts, residential real estate and non-UK domiciled individuals.
02 December 2016

An American in London: moving to the UK

The UK has always been popular with US expatriates – never more so than now, with the British pound at a three decade low and the political shake-up of a Trump administration.
02 December 2016

The myth of the common law spouse

Some people remain unaware that living together (or “cohabitation”) does not give a couple any legal status, no matter how long they have been together or whether they have children.
16 November 2016

1975 Act: claims against estates are on the rise

Our disputes partner Kevin Kennedy answers some questions on how claims against estates come about, and what can be done about them.
16 November 2016

Extra SDLT on second homes

From 1 April 2016 an additional 3% premium on top of the existing SDLT rates is payable by buyers of a second residential property.
14 November 2016

Perfect harmony? The EU succession regulations

On 17th August 2015 new EU Succession Regulations came into force. These new regulations bind all 27 EU member states except for the UK, Ireland and Denmark so do we need to be concerned with them?
14 November 2016

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