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

Jonathan Dorman
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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...

Post-Brexit Points Based Immigration System - Introduction for employers

Shamaila Khan
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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...

The Furlough Scheme - Changes from 10 June to 31 October 2020 - and Beyond

Marina Vincent
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The Coronavirus Job Retention Scheme (CJRS) was introduced on 1 March 2020 and allowed employers to furlough staff, and claim 80% of their wages (capped at £2,500) from the Government.  The Scheme will end on 31 October 2020.  We have seen...

Rise in the Drive-through Will

Priyankaa Patel
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There have been practical issues with formalising Wills due to the current Covid-19 crisis. For a Will to be valid in England & Wales, it needs to be signed in the presence of two witnesses at the same time.  The witnesses have to be independent and...

Winding Up Petitions - Update

Jeremy Lederman
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This is a brief update on restrictions on the issue of winding up petitions and making of winding up orders in light of the recent publication of the Corporate Insolvency and Governance Bill 2020 The proposed changes are part of a wider revision of...

Can a contract to take an assignment of a commercial lease pre lock down be rescinded (cancelled) in light of the coronavirus pandemic? A Case Study

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What happened? Our client, a café business, entered into a contract to take over an existing lease and agreed to pay a significant cash premium for doing so. Before the contract was completed, the coronavirus pandemic hit.  The government...

Landlords Pursuing Tenants for Unpaid Rent - Update

Jeremy Lederman
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In light of Covid-19 the Government, by Section 82 of the Coronavirus Act 2020 placed a moratorium on landlords of commercial premises forfeiting leases to commercial tenants until 30 June 2020.  Subsequently such landlords served statutory demands on...

Absolute restrictions in leases: How the decision in Duval v 11-13 Randolph Crescent Ltd affects landlords

Davina Puran
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Can a landlord of a block of flats give permission for a tenant to carry out alterations prohibited under that tenant’s lease, when it owes an obligation to the other tenants in the block to enforce that prohibition? Facts 11-13 Randolph Crescent...

Easements with utility companies - don't get caught out

Kurren Nischal
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After purchasing your site and securing planning, you will inevitably start construction. Part of the construction process may involve a utility company coming onto the site and laying down services, as some sites will lack access to water, gas, electricity,...

Doing the charitable thing - A brief introduction for businesses considering establishing a charitable entity

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‘We’re all in this together’ is a sentiment widely shared in response to the coronavirus pandemic. A number of companies are turning their resources to providing services and products to key workers and to those in need. This note...

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