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Conditional Exemption for Heritage Property: what is it and how does it work?
The Conditional Exemption Tax Incentive Scheme The Conditional Exemption Tax Incentive Scheme provides an opportunity to defer payment of Inheritance Tax or Capital Gains Tax when an item of pre-eminent importance is passed to a new owner either by gift...
Who has really benefitted from the holiday period, was it homebuyers or the economy?
As we come to the end of the £250,000 threshold this month, who has really benefitted from the holiday period, was it homebuyers or the economy? From 1 October 2021, the SDLT will return to the pre-pandemic level of £125,000 threshold. The...
Since COVID-19 hit these shores last year, the government has implemented temporary measures to protect commercial tenants from having their leases forfeited or being forced into insolvency where they have been unable to pay rent as result of the pandemic on...
The Covid-19 restrictions are causing employers various issues arising from employees’ holiday entitlement. An employee is entitled to a minimum of 28 days (5.6 weeks) holiday each year, which can include the 8 Bank Holiday days in the UK. Their...
Family Judge Gives Girl in Foster Care a New Double-Barrelled Surname
Surnames reflect family heritage and most people view them as an essential part of their identities as human beings. A family judge made that point in choosing a new double-barrelled surname for a little girl so that she would no longer bear a nominal...
Indirect Consumer Confusion - Bourbon Supplier Wins Trade Mark Battle
The average consumer is not a fool, but trade mark law is all about mistakes and unwitting assumptions they might be expected to make. The Court of Appeal made that point in a case concerning competing brands of bourbon . A supplier of luxury bourbon held...
Judge Unravels Agatha Christie-Style Plot to Detect Will Forgery
Agatha Christie would struggle to imagine the plots of some inheritance disputes that come before the courts. That was certainly so in one case in which a judge found that a son resorted to forgery in concocting a bogus will after his mother died. Prior...
Neighbours Encroaching on Your Right of Way? Consult a Lawyer Today
Many homes or businesses are only accessible via neighbours' land and that can prove fertile ground for dispute. However, as a High Court case showed , expert lawyers are adept at ensuring their clients' unhindered use of rights of way. A couple's home and...
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