Annual Reviews

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...

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...

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...