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...

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...

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...

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...