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After much speculation concerning significant reforms to inheritance tax (IHT) - including a cut to the headline rate, an increase to the...
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The Supreme Court has recently ruled that a claim brought by the Danish Customs and Tax Administration, Skatteforvaltningen (SKAT), is...
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A recent High Court ruling has engineered a change in the process for obtaining settled status for anyone who is under the post-Brexit...
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If you die without leaving a will (known as dying intestate), the intestacy rules set out how the assets in your estate are distributed...
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The First-tier Tax Tribunal’s recent decision in Shah v HMRC [2023] UKFTT 00539 (TC) provides a useful reminder of the considerations...
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Stamp duty land tax (SDLT) is charged on land transactions in England. Higher rates apply where the property consists “entirely” of...
Just before Christmas 2022, the High Court ruled against the Home Office on the legality of the two-step EU Settlement Scheme application...
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Mutual wills are the stuff of legal cautionary tales. These unusual devices typically involve a married couple entering into wills in...
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Just before Christmas 2022, the High Court ruled against the Home Office on the legality of the two step EU Settlement Scheme application...
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A recent report, published by the House of Commons Public Accounts Committee on 11 January, urges HMRC to increase the resources given to...
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Many property lawyers and agents will welcome the recently released video explaining "how property listings are changing" by The National...
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The 31 January 2023 deadline for registering on the Register of Overseas Entities (the ROE) is fast approaching. By that date, overseas...
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A recent High Court judgment has ruled against the UK Government: this has some interesting implications for those EEA/Swiss nationals...
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Earlier this year, in Embiricos v HMRC [2022] EWCA Civ 3, the Court of Appeal held that HMRC could not issue a partial closure notice to...
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In a significant judgment, the Court of Justice of the European Union (CJEU) has struck down provisions of European Union law that give...
The Law Commission has published a call for evidence on decentralised autonomous organisations (or DAOs). The Commission intends to...