Business Property Relief and Furnished Holiday Lettings 2.0

As discussed in our Blog post Business Property Relief and Furnished Holiday Lettings in September 2018, the decision in Graham[1] appeared to provide a welcome shift in the First Tier...

Negligible Value Claims

A negligible value claim can be made where an asset becomes of negligible value while an individual owns it. HMRC defines an asset as of ‘negligible’ value where it is...

Green Homes Grants in England

On 30 September 2020, the Department for Business, Energy and Industrial Strategy (BEIS) launched the Green Homes Grant, a £2 billion scheme aimed at improving the energy efficiency of residential...