Search Results
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SDLT revenue figures’ review
Recent figures show the level of receipts from Stamp Duty Land Tax. Our SDLT expert John Shallcross takes a look in more detail. The figures released by HMRC on 21 November...
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Leasehold Enfranchisement – Consultation on Reform
The Law Commission has published a Consultation Paper on the law of leasehold enfranchisement, which discusses widespread reform for leaseholders’ rights to: extend the lease of their house or flat;...
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Display of Advertisements and Discontinuance Notices
The recent case of Putney Bridge Approach Limited v Secretary of State for Communities and Local Government [2018] EWCA Civ 2268 has helped clarify how local planning authorities ("LPAs") should exercise their...
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The Postcode Lottery
Inheritance tax (IHT) was originally intended as a tax on the wealthiest, but last year the Revenue claimed £5.2 billion in IHT, 60% more than five years ago. One of...
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SDLT surcharge – Expiry of the transitional period on 26th November 2018
The 25th November 2017 marked the second anniversary of the 2015 Autumn Statement in which the Government announced that “higher rates of stamp duty land tax” would apply to purchases...
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SDLT surcharge on additional residential properties: Updated guidance
On 24 March 2017, just ahead of the first anniversary of the SDLT 3% surcharge coming into force on 1 April 2016, HMRC updated their brief online guidance called "Guidance...
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Real Estate: Proposals for Enfranchisement Reform: Have they raised more questions than answers?
After being invited to attend the Law Commission Symposium on 5 November 2018 to hear the proposals for enfranchisement reform and discuss how they will work in practice, we examine...
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Three new Justices to the UK Supreme Court
Three new Justices have been appointed to the UK Supreme Court and therefore will be eligible to sit as Judges in the Privy Council. This follows the retirement of Lord...
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Men and their mental health
On International Men's Day, Jack Wiseman looks at men and their mental health. As a male in my mid-20s, if I were to die in the next 20 or so...
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High Court rules on application for permission for collateral use of disclosed documents
In a judgment dated 9 November 2018, the High Court has provided a helpful reminder of the meaning of 'use' in the context of CPR 31.22(1) (the rule providing that...
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New appointments to the Supreme Court
As of 1 October, following the retirement of Lord Mance in June of this year, three new appointments have been announced. Lady Justice Arden was Judge in Charge, currently Head...
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New Court Forms anticipated
It is anticipated that new Court Forms will be issued shortly, following a slight delay. The most significant change will be the introduction of a separate form to deal with...
