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  • Entrepreneurs’ Relief – Filling the gap
    In our previous post on this subject following the Autumn 2018 Budget, we considered the changes to the qualification criteria which must be met so that individuals can benefit from...
  • Recent Trends: Individual Voluntary Arrangements
    The total number of individual insolvencies increased in the first and second quarters of 2018, reaching the highest level since 2012. Individual Voluntary Arrangements ("IVA") comprised the majority of individual...
  • Non-resident buyers and 1% extra SDLT
    At the end of September 2018, just ahead of the Conservative Party Conference, Theresa May announced she was discussing with colleagues changes to increase stamp duty land tax for buyers...