Almost two years since the Grenfell Tower tragedy there are still around 165 privately owned, high-rise buildings over 18 metres high covered in dangerous aluminium composite material cladding ("ACM Cladding").
The Supreme Court ("the Court") released on 16 October their judgment in the case of Routier v HMRC. The Court determined that the EU principle preventing restrictions of the free movement of capital applies to gifts of UK assets to charities in Jersey. Accordingly, persons making such gifts are entitled to inheritance tax ("IHT") relief in the same way as they would be if they made such a gift to a UK-based charity.
The answer is yes if any one or more of the following apply:-
The Court of Appeal has overturned the High Court judgment of Mrs Justice Parker in the case of Lomax v Lomax (as commented on by Roberta Harvey and Hannah Mantle on 4 June 2019), confirming that the Court can order Early Neutral Evaluation (ENE) even if the parties do not consent.
On 9 August 2019, Forsters travelled to Cambridge to take part in the annual Wrenbridge World Cup, which this year was in aid of Send a Cow, a charity that provides livestock to rural African communities in order to assist with the alleviation of poverty.
On 17 July, Forsters’ Green Impact Group embraced the sunny weather and headed up a troupe of keen environmentalists travelling east to the River Lea in Hackney.
While funding is already available for the removal and replacement of dangerous cladding on buildings owned by councils and housing associations, the owners and occupiers of private buildings were not originally included in the government's relief plans.
Modern families take many forms. So-called nuclear families (with a husband, wife and two children to whom they are both biologically related) have become gradually less common, with a corresponding increase in the number of people entering into same-sex marriages or civil partnerships, marrying for the second or third time or choosing to remain unmarried.
Promises are often made and later broken. Often there is very little anyone can do about this. However, in certain circumstances, and specifically in relation to land or property, it may be possible to bring a claim to enforce a broken promise, known as a "proprietary estoppel" claim. As established by the case of Thorner v Major [2009], in order to bring a successful proprietary estoppel claim a claimant must be able to establish three main elements, as follows:
Entrepreneurs' relief is a valuable tool for business owners to minimise their tax payable on a disposal of the business or an interest in it. Applying to the first £10m of qualifying capital gains it reduces the rate of CGT to just 10%.
Pre budget 2018 the requirements for claiming the relief were that there was disposal by an individual (or in some cases a trust) of
