The 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.
Charlotte Ross discusses the recent decision in Neocleous v Rees [2019] EWHC 2462 (Ch).
Contracts for the sale of land must meet a number of formal requirements. As well as being in writing, and incorporating all terms in one document, the contract must also be "signed by or on behalf of each party to the contract". The various formalities are set out in section 2 of the Law of Property (Miscellaneous Provisions) Act 1989.
The last few years has seen an increasing focus on modular buildings as a potential solution to the UK’s housing crisis. The Housing White Paper, published in early 2017, made reference to diversifying the housing market by promoting more modular and factory built homes – but how does this method of construction differ from the market-norm?
On Thursday 19 September 2019, Emily Holdstock and Paul Grayson attended the BE Sheds and Logistics Development Conference at MK Dons Stadium in Milton Keynes. In this blog post, they share some of their key takeaways from the event:
What is the logistics market looking for?
Developers and occupiers in the logistics sector are focused on the following:
It was not long ago that almost every high street in the UK was anchored by the then retail giant Debenhams. It will not have escaped most of you that Debenhams have, amongst others, been the subject of some very public financial woes.
Thank you to FieraCapital for an engaging conference on 12 September held in the fantastic Knowledge Centre at the British Library.
This article discusses the recent case of Shaviram Normandy Ltd-v-Basingstoke and Deane Borough Council (30 August 2019) which relates to an application to the Upper Tribunal for change of use of an office building to residential by way of the discharge or modification of a leasehold covenant restricting use to offices.
Long Term Sickness Absence (LTSA) (sickness absence lasting more than four weeks) is a significant issue in the UK, with over 100,000 people leaving work following a period of LTSA each year. Sadly, statistics show that, the longer a period of LTSA continues, the lower the chance that the individual will return to work.
A recent decision of HHJ Paul Matthews sitting as a judge in the High Court may provide welcome guidance for trustees as to the Court's current attitude to trustee exoneration clauses and deeds of indemnity, an area that has not been reviewed recently in the English courts.
The answer is yes if any one or more of the following apply:-
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