It is worth a reminder of how we got here: as the rules stood, historically, there was no limit on the value of property which, if it qualified for 100% relief as agricultural or business property, could pass on death
More about Festive cheer for farmers and business owners as Government increases APR and BPR 100% relief limit to £2.5mMake use of available agricultural or business inheritance tax reliefs Currently, qualifying agricultural or business assets can receive up to 100% relief from IHT under agricultural property relief (APR) or business property relief (BPR) as applicable. From 6 April 2026
More about New year, new rules: key tax planning opportunities for the year aheadCorporate structures offer no safe harbour. Recent rulings confirm that associated companies, parent entities and even later acquirers can be held jointly and severally liable for remediation costs – sometimes decades after construction. Judges scrutinise ownership links, financial interdependence and
More about Building Safety Act enforcement – six cases that have redefined liability and riskIn Almacantar Centre Point Nominee No.1 Ltd & Ors v Penelope de Valk & Ors, on appeal to the Upper Tribunal (UT) from the First Tier Tribunal (FTT), the UT has held that: Proving the existence of a “relevant defect”
More about Judicial guidance on defect claims and leaseholder protections under the Building Safety Act 2022Despite them feeling like one of the family, under English law, pets are legally classified as chattels i.e. they are deemed items of property. In the eyes of the law, your beloved dog or cat is therefore treated much like
More about Bone of contentionAs the year begins, many private clients are reviewing their affairs and setting resolutions. One area that demands particular attention is dispute management. How disputes are resolved can have lasting consequences, especially now that the English courts are embracing greater
More about New year, new risks: navigating transparency in the Commercial CourtAfter outlining the statutory scheme, the deputy judge turned to what he regarded as the main legal question arising on such a petition, namely whether HMRC had to demonstrate that the arrangements promoted by the body that was the subject
More about The Commissioners for His Majesty’s Revenue And Customs v Purity LimitedYerbury v Azets Holdings Ltd [2025] EWHC 757 In Yerbury v Azets, the difference between the individual practitioners and their firm came under the microscope. A lender had appointed Law of Property Act receivers from CLB Coopers. The receivers sold
More about Personally liable and the liable person – what the courts said in 2025Facing the unthinkable while young No one likes to consider a future where you pass away not having lived a long, full life, or where you have lost your mental capacity, especially when you are young, fit and healthy. However,
More about Safeguard your future: the importance of young people making Wills and Lasting Powers of AttorneyA staged G2 application can now be made for new Higher Risk Building (HRB) developments — those over seven storeys or 18 metres — where works will be delivered in stages/phases. Each stage is assessed and approved separately by the
More about Staged HRB building control approvals – updated guidance