Almost two years since the Grenfell Tower tragedy there are still around 165 privately owned, high-rise buildings over 18 metres high covered in dangerous aluminium composite material cladding ("ACM Cladding").
Read moreThe Supreme Court ("the Court") released on 16 October their judgment in the case of Routier v HMRC. The Court determined that the EU principle preventing restrictions of the free movement of capital applies to gifts of UK assets to charities in Jersey. Accordingly, persons making such gifts are entitled to inheritance tax ("IHT") relief in the same way as they would be if they made such a gift to a UK-based charity.
Read moreThe answer is yes if any one or more of the following apply:-
Read moreThe Court of Appeal has overturned the High Court judgment of Mrs Justice Parker in the case of Lomax v Lomax (as commented on by Roberta Harvey and Hannah Mantle on 4 June 2019), confirming that the Court can order Early Neutral Evaluation (ENE) even if the parties do not consent.
Read moreOn 9 August 2019, Forsters travelled to Cambridge to take part in the annual Wrenbridge World Cup, which this year was in aid of Send a Cow, a charity that provides livestock to rural African communities in order to assist with the alleviation of poverty.
Read moreOn 17 July, Forsters’ Green Impact Group embraced the sunny weather and headed up a troupe of keen environmentalists travelling east to the River Lea in Hackney.
Read moreWhile funding is already available for the removal and replacement of dangerous cladding on buildings owned by councils and housing associations, the owners and occupiers of private buildings were not originally included in the government's relief plans.
Read moreModern families take many forms. So-called nuclear families (with a husband, wife and two children to whom they are both biologically related) have become gradually less common, with a corresponding increase in the number of people entering into same-sex marriages or civil partnerships, marrying for the second or third time or choosing to remain unmarried.
Read morePromises are often made and later broken. Often there is very little anyone can do about this. However, in certain circumstances, and specifically in relation to land or property, it may be possible to bring a claim to enforce a broken promise, known as a "proprietary estoppel" claim.
Read moreEntrepreneurs' relief is a valuable tool for business owners to minimise their tax payable on a disposal of the business or an interest in it. Applying to the first £10m of qualifying capital gains it reduces the rate of CGT to just 10%.
Pre budget 2018 the requirements for claiming the relief were that there was disposal by an individual (or in some cases a trust) of
Read moreIn a Judgment dated 7 March 2019, the Court of Appeal has held that 2 similar schemes designed specifically to avoid the owners of unoccupied properties being liable for business rates are perfectly valid and lawful. Such schemes do not stand to be treated any differently from tax avoidance schemes commonly used to avoid or mitigate any other form of taxation, such as income or corporate or inheritance tax.
Read moreForsters is delighted to celebrate International Women's Day 2019. As a firm, we are committed to seeing each and every one of our people realise their potential in a diverse and inclusive working environment and are delighted to take this opportunity to celebrate the success of women at all levels of the firm.
Read moreOn Thursday 7 March, the Home Office released its Statement of Changes setting out proposed changes to the UK Immigration Rules. It contains the long-awaited details of changes to the Tier 1 (Investor) Visa (the "Investor Visa") that were announced in December 2018 (shortly after the Home Office backtracked from its announcement that the visa was about to be suspended).
Read moreThe process of obtaining a pre-nuptial agreement may not be as difficult as you think. Below we have set out a five step guide to obtaining a nuptial agreement.
Read moreOn a new lease, a well advised tenant will carefully consider the extent of its repairing liability over the term. The principle of caveat emptor (buyer beware) applies so that a tenant should inspect carefully and depending on the nature of the premises, may commission a survey.
Read moreNuptial agreements, namely pre-nups and post-nups, are commonly associated with the rich and famous and can often be sensationalised by popular news stories.
Read moreThe time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due to HMRC is being halved from 30 days to just 14 days.
SDLT is the tax payable by purchasers and tenants when they acquire an interest in land in England and Northern Ireland with a value over a certain threshold.
Read moreA gloriously crisp January morning saw me donning my very attractive cycling gear and speeding down to Kings Cross to attend a breakfast seminar to unpick the key themes behind the recently published London Knowledge Clusters Research Report.
Read moreCharities might wish to acquire or sell property for a number of reasons; to occupy, as offices or shops, or for investment purposes in the furtherance of its charitable aims. When entering into a real estate transaction the charity trustees will need to ensure they comply with the terms of the charity’s constitution as well as statutory requirements set out in the Charities Act 2011.
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