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The inheritance tax residence nil rate band

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Clarke Willmott Solicitors answers questions about the inheritance tax residence nil rate band (RNRB) and how to increase your entitlement.

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Read more on The inheritance tax residence nil rate band

The Leasehold and Freehold Reform Act 2024 – Part 2

News
Key reforms being introduced by the Leasehold and Freehold Reform Act 2024 will see the most significant changes to the leasehold sector for over a decade.

Read more on The Leasehold and Freehold Reform Act 2024 – Part 2
Read more on The Leasehold and Freehold Reform Act 2024 – Part 2

The Leasehold and Freehold Reform Act 2024 – Part 3

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In part 3 of our series looking at the Leasehold and Freehold Reform Act 2024, we turn our attention to the ’other rights of long leaseholders’.

Read more on The Leasehold and Freehold Reform Act 2024 – Part 3
Read more on The Leasehold and Freehold Reform Act 2024 – Part 3

The Leasehold Reform (Ground Rent) Act 2022

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(“the Act”) comes into force on 30 June 2022, although it will not come into force for retirement properties before 1 April 2023.

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Read more on The Leasehold Reform (Ground Rent) Act 2022

The Retained EU Law (Revocation and Reform) Bill: why it matters to your business

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The recently introduced Retained EU Law (Revocation and Reform) Bill 2022-23 (the Bill), as currently drafted, will remove all EU-derived laws from domestic legislation by December 2023 unless steps are taken to preserve it.

Read more on The Retained EU Law (Revocation and Reform) Bill: why it matters to your business
Read more on The Retained EU Law (Revocation and Reform) Bill: why it matters to your business

The right to work in the UK after Brexit

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The UK officially left the EU on 31 December 2020. Since then there has been a lot of speculation with employers as to what types of right to work checks they need to carry out with EU nationals and how EU nationals are able to work in the UK after Brexit.

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Read more on The right to work in the UK after Brexit

The role of ‘Accountable Person’ under the new Building Safety Act

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The new Building Safety Bill, published in July 2020, (along with other building safety measures e.g. Fire Safety Bill) comes in the wake of Dame Judith Hackitt’s high profile Independent Review of Building Regulations and Fire Safety following the Grenfell tragedy.

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Read more on The role of ‘Accountable Person’ under the new Building Safety Act

The Statutory Residence Test and “exceptional circumstances”

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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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Read more on The Statutory Residence Test and “exceptional circumstances”
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Tim Copplestone

Partner

Bristol
Tim is an employment lawyer within the firm’s sport sector and has himself represented Great Britain in kayaking. He is identified as a Leading Individual in the Legal 500, 2024.
Solicitors
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View profile for Tim Copplestone

Time to hit inclusivity head-on

News
Year on year the scope of the Equality Act 2010 appears to widen as employees and the Tribunals begin to recognise more circumstances which fall under the ‘protected characteristic’ headings.

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Read more on Time to hit inclusivity head-on

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