Ms Maher and Mr Holmes entered into a loan agreement whereby Mr Holmes lent Ms Maher £200,000 for two years subject to interest of 20% per annum and secured against Ms Maher’s freehold property at 36 Coombe Park Road, Coventry.
More about Maher v HolmesNotifications increase There was a significant increase in notifications, with 1,143 notifications submitted (up c.26%). A majority of these were mandatory notifications (c.83%), but there was also a notable rise in voluntary and retrospective notifications. This reflects a clear trend
More about NSIA Update: What investors/buyers need to knowThe Law Commission published its report recommending reform as long ago as 2007 so, after nearly 20 years, campaigners are heartened by the Government’s attention. But is it sensible reform or a charter to trap the unwary? The case for
More about Cohabitation reform: a long-overdue shift in the law or an attack on family wealth?The UK has completed a significant shift in its immigration system, replacing physical residence permits and passport endorsements with a fully digital model centred on electronic visa records, known as eVisas. Overseas nationals living in the UK or applying for
More about Goodbye cards, hello codes: the shift to UK eVisas explainedLimited Liability Companies are common vehicles used for investing in the US. They are often seen as necessary for non-tax reasons, such as providing protection from the relatively litigious legal landscape in the US. For example, we understand that they
More about Potential changes to the taxation of Limited Liability Companies in the UKPlease see our article below “Legislation blockbusters – an overview”. The Acts are only the beginning – many hundreds of pages of Consultations and Regulations will follow. Scheme trustees and employers must also keep up to date with other current
More about Pensions Compass – June 2026PARLIAMENT Effective Date Effect Recent Acts FINANCE ACT 2026 Royal Assent 18 March 2026 The Bill was introduced in Parliament following the Budget on 26 November 2025. Inheritance Tax on certain death benefits under registered pension schemes
More about Pensions Ready Reckoner – June 2026Together Personal Finance Limited, a finance company, had lent money to Ms Myranna Boult on the security of her home. It brought possession proceedings. Ms Boult defended the proceedings, relying on the rule in Pigot’s Case, on the basis that the
More about Boult v Together Personal Finance LtdWhat is it? The Building Safety Levy (England) Regulations 2025 (the “Regulations“), coming into force on 1 October 2026, introduce the Building Safety Levy, which as the name suggests is a tax, specifically on certain new residential buildings. The aim
More about Are you ready for the Building Safety Levy?However, the growing use of AI in the pensions industry also raises significant risks. Legal questions rarely turn on a single provision in a scheme’s governing documentation or an isolated piece of legislation. Issues will often depend on complex interactions
More about AI in Pensions Law – opportunities and risks