It was announced in the Summer Budget on 8 July 2015 that a residence nil-rate band for inheritance tax ("IHT") will be introduced from April 2017 for the family home...

On 17 July 2013 the Marriage (Same Sex Couples) Act 2013 ("the Act") received Royal Assent. The Act applies to same sex couples in England and Wales and enables them to enter into a legal marriage as an alternative to a civil partnership. Existing civil partners are also able to convert their civil partnership to a marriage.

With El Salvador recently announcing the formal adoption of Bitcoin as legal tender and central banks around the globe experimenting with their own digital currencies, it is no longer possible to treat investments in crypto assets ...

This adjudication enforcement case illustrates the importance of clarity and ease-of-use when using inflation clauses in your contract.

In our November 2011 and July 2012 updates we told you about the case of Quashie v Stringfellow Restaurants, in which Quashie, a dancer, successfully argued on appeal that she was employed by Stringfellows and had sufficient length of service to qualify for unfair dismissal protection.

Clive Weber discusses the Appeal Court judgment on 17 July 2021 Pension Protection Fund and another v Hughes.

There is some uncertainty as to whether employers are required to make adjustments on behalf of a non-disabled employee who is associated with a disabled person.

This is important. Very important. If the case of Bailey v R&R Plant (Peterborough) Ltd is right, many businesses will come, what is commonly referred to as, a 'cropper'.

A Court of Appeal judgment in a family dispute over a death-bed Will which has run for 8 years was handed down on Monday, together with a call from Lord Justice Lewison for Parliament to end the uncertainty over "guided-hand" signatures.

With the on-going popularity of owning a second property abroad (it is estimated that one fifth of Britons own a foreign property), it is important to understand how your foreign property will pass on death.

The Companies (Trading Disclosures) Regulations 2008 (SI 2008 No. 495) came into force on 1 October this year.

Perplexed by property law? Relax, Associate Naushin Malik is here to answer your most pressing questions...

The Court of Appeal yesterday, in the case of BNP Paribas v Marks and Spencer, brought to an end any euphoria tenants may have been experiencing from the first instance judgment of Mr Justice Morgan regarding their rights to recover "overpaid" rent after they served a break notice bringing their lease to an end on a date before the last day of that quarter.

The UK statutory residence test came into effect on 6 April 2013 and for many non-UK residents brings a welcome level of clarification and certainty to the UK rules on residency.

The reporting of the decision in Re Armstrong Brands by the High Court created some confusion. Many reports appear to suggest that a former director can bind a company, even after he has resigned as a director.

The Charities (Protection and Social Investment) Bill 2015-16 is making a slow progress through Parliament and has had certain key provisions added to it along the way.

April 2016 sees a number of important changes to employment rates with the introduction of the National Living Wage ('NLW') and increases to compensation and redundancy limits.

Jessica Cousins, Solicitor in the Private Client team answers a readers question in Choice Magazine published on 1 February 2017.

Liquidators and Trustees in Bankruptcy have wide ranging powers to apply to the Court for the delivery up of information that relates to the affairs of the bankrupt or the company in liquidation...

In the economic and political uncertainty following the Brexit referendum, there has been huge speculation about the impact on the UK's construction industry.