Telecoms mast leases: a change of direction?

Two recent cases involving telecoms leases will be of interest to landowners and mobile network operators alike, offering guidance on the renewal of existing agreements under the electronic communications code.

Tax increases announced September 2021

On Tuesday 7th September, the Prime Minister announced the Government’s plans to address the financial impact of Covid-19 on the NHS and to provide additional funding for health and social...

Conservation burdens, carbon capture and biodiversity loss

The Title Conditions (Scotland) Act 2003 introduced new types of title burdens, including conservation burdens. 18 years since enactment, however, they are still a relatively rare beast. This article explains...

Efficient gifting for inheritance tax

How can I make cash gifts to family or trusts which don’t have to be of a fixed or capped amount and which are immediately free from inheritance tax (IHT)...

Family investment companies – end of HMRC review

Family investment companies (FICs) have become popular in recent years as an alternative to trusts, for the long-term management and preservation of family and intergenerational wealth. FICs are also used...