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 Problem Jane buys shares in Company A for £1000. Unfortunately, Company A later has financial difficulties and goes into liquidation. Jane’s shares become worthless, causing her a real-world financial...

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...