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What is the Residence Nil Rate Band and how can it benefit you?

The Residence Nil Rate Band (RNRB) enables certain individuals to leave more of their estate to their direct descendants, by increasing the amount of the estate that is taxed at 0% from up to £325,000 to up to £500,000 Rules that allow these...

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Post-Brexit Points Based Immigration System - Introduction for employers

From 1st January 2021, free movement for EU nationals will end and a new points-based immigration system will come in. The main change of the new system is that it will treat EU and non-EU citizens equally and significantly change the way in which migrants...

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A Guide to Promotion Agreements

Landowners with land suitable for development may consider one of the following three methods by which a landowner can approach strategic development of their land secure planning permission for development on land they own. Go it alone The first and...

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Service charge certificates - Are they conclusive?

A consideration of the recent High Court’s recent decision in Sara & Hossein Asset Holdings Ltd v Blacks Outdoor Retail Ltd (2020) as to whether a tenant can refuse to pay a service charge on the basis that the expenses incurred by the landlord was...

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