The Statutory Residence Test and “exceptional circumstances”
News
Since 6 April 2013 an individual’s UK tax status has been decided by the Statutory Residence Test (SRT). The number of days that the taxpayer spends in the UK is vital in determining tax residence pursuant to the SRT with a variable number being permitted as decided by various factors.
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Giving to charity in your Will can be a straightforward process involving an outright legacy. The good news is that the legacy should be exempt from inheritance tax due to the charity exemption.
No-fault divorce online – what your clients need to know
News
It has recently been reported that, perhaps unsurprisingly, there has been a rise in the number of divorce applications filed since “no-fault” divorce came into force on 6 April 2022.
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This new legislation introduces significant changes in charity law. In the social housing sector, these changes will impact any organisation which has been established as a registered charity.
Economic Crime (Transparency and Enforcement) Act 2022
News
We advised you in June that the Economic Crime (Transparency and Enforcement) Act 2022 (the Act) will affect property transactions entered into with overseas entities from its commencement.
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What can be done to overcome the challenges of rising labour costs and inflation in construction?
News
With UK inflation having risen above 9 per cent, it would be short-sighted not to predict that this is likely to cause significant issues for construction projects that are currently live and planned over the next few years.
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