In Scarle (Deceased) v Scarle (Deceased) [2019] EWHC 2224 (Ch), the England and Wales High Court has upheld a presumption, applicable in the event of a common calamity, whereby the...
A limited partnership agricultural tenancy (LPAT) was, historically, a common way of creating a fixed-term 1991 Act tenancy. The parties to the limited partnership were the general partner who was...
I will not seek to repeat in detail the background or current position in relation to non-domestic rates in Scotland, the statutory basis and how they are applied – that...
What is a family investment company and when should they be used? Andrew Ross, senior solicitor, talks through the benefits and when you may want to consider using one or...
HMRC has published the results of its consultation paper, and draft legislation, on principal private residence (PPR) relief from capital gains tax (CGT) – also known as private residence relief...