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Entrepreneurs’ Relief – lifetime limit reduced
13 March 2020
In Wednesday's budget, the Chancellor announced the immediate reduction in the lifetime limit applicable to qualifying gains from £10 million down to £1 million for Entrepreneurs' Relief. The measure will...
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Private Client Issues – March 2020
12 March 2020
Welcome to this month's edition of Private Client Issues, Blake Morgan's monthly round-up of the topics you may find of interest. Insight and advice on developments affecting private individuals. TESTAMENTARY...
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Building safety fund to be established – Budget 2020
12 March 2020
Blake Morgan are pleased to see that there has been an announcement by the Chancellor during his budget speech that a building safety fund of £1bn is to be established....
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COVID-19: who bears the contractual risk for construction project delivery?
11 March 2020
The ultimate trajectory of COVID-19 in the UK remains uncertain, at the time of writing, the government anticipates it will "spread in a significant way" – and supply chain issues...
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Copyright protection in the fashion industry
05 March 2020
A recent judgment by Intellectual Property Enterprise Court (IPEC) has expanded the scope and interpretation of copyright protection within the fashion industry, allowing copyrights owners more opportunity to enforce their...
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Testamentary capacity – mental capacity and challenging Wills
04 March 2020
Mental capacity is critical to making a Will. The concept is known as 'testamentary capacity' and concerns the ability of a person (the testator) to make a Will. Many disputes...
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Drafting contracts with Coronavirus in mind – a Force Majeure
03 March 2020
Drafting contracts requires anticipating the future. Your legal team need to be thinking about the events which can cost you. If you are not properly protected, Coronavirus has the potential...
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Corporate social responsibility
03 March 2020
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Civil fraud & asset recovery
03 March 2020
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SDLT Case Notes – March 2020
02 March 2020
Welcome to March's edition of the Stamp Duty Land Tax Case Notes from SDLT expert John Shallcross. As well as a number of guides on line, he is putting on line...
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Reform of Inheritance Tax – Part II
26 February 2020
In the first of these two articles, James Greig gave a light-hearted defence of inheritance tax (IHT) in its current form, before conceding that change had to happen. You can...
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Quoted Eurobonds
25 February 2020
Where a UK company is funded by off-shore loans, payments of interest – even to an intra-group lender – will be subject to UK withholding tax. However, the tax withholding...
