Tax on homes


There can be a significant tax hit where residential UK properties are owned by a non-natural person. This includes a company, partnerships with corporate members and collective investment schemes. Since April 2013 we have had to consider the consequences for these types of structures where the prop..  Read more

Budget 2014: the key announcements


George Osborne said his Budget would boost “makers, doers and savers”. But it was far broader than that...


* Personal tax allowance to be raised to £10,500 next year; £800 average savings

* Higher rate threshold for 40p incom..  Read more

Budget 2014


The political theatre of Budget day, with its heady mix of data on the economic state of the country and proposed tax changes will be particularly heightened this year.

A recovery is underway but the government’s expenditure is still far in excess of its tax and other receipts. On the political..  Read more

Matrimonial Property, Needs and Agreements


The Law Commission is awaiting Government's response after making recommendations to clarify the law of “financial needs” on divorce or dissolution of a civil partnership and to introduce qualifying nuptial agreements in England and Wales.

Many couples resol..  Read more

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