Capital gains tax relief available on sale of flat occupied by elderly relative
Taxpayers successfully claimed principal private residence relief from capital gains tax on the sale of a flat occupied by an elderly parent.
28 January 2014
New MIFIDPRU Remuneration Code for all FCA investment firms
The new MIFIDPRU remuneration code applies to performance periods beginning on or after 1 January 2022. We have summarised the key provisions and how they apply
21 December 2021
ICO issues Data Protection Standards aimed at curbing privacy risks posed by advertising technologies
The ICO’s new Data Protection Standards for advertising tech and the intended approach to regulating the industry to ensure compliance with data protection law
17 December 2021
International Family Law: Brexit…one year on
One year after Brexit, there remain challenges for international families involved in divorce and separation
16 December 2021
DC pensions: new Code of Practice and ‘how to’ guides
The Regulator’s new DC Code of Practice has come into force with effect from 28 July 2016. The Regulator has developed six 'how to' guides to provide practical information and examples.
01 August 2016
Easements, boundaries and “an absurd waste of effort, time and cost”
Where does a boundary run where there is a lane, hedge and ditch between two properties and what rights do the owners of those properties have to use the lane?
28 January 2015
Capital Gains Tax on Non-Residents holding UK property – is it time to panic?
Those residents outside the UK do not – with a few exceptions – pay Capital Gains Tax on UK real-estate. However, this may be about to change...
19 November 2013
Capital Focus Limited v HMRC: houses in multiple occupancy can be zero-rated dwellings
The FTT has found that houses in multiple occupancy can be zero-rated dwellings under the VAT legislation. The purpose of the legislation is to zero-rate the creation of new homes where none existed.
17 August 2016
Early exit charges in pension schemes
A cap on early exit charges will apply to "flexible benefits" from 2017 if current proposals go through. It will be 1% in existing schemes and 0% in new ones.
29 June 2016
Biodiversity Net Gain for Landowners and Land Managers
The live consultation on Biodiversity Net Gain gives landowners and land managers the chance to get up to speed with the direction of travel for this area, and consider what opportunities this presents for rural land
08 March 2022
Transforming Public Procurement: Part 3
What’s the future of bid challenges?
16 March 2022
Early encouragement for FCA intervention
The Court of Appeal decision in R (on the application of Christopher Willford) v FSA [2012]EWHC 1417 (Admin) provides early encouragement to the FSA’s successor, the Financial Conduct Authority (FCA).
17 June 2013