by editor | Sep 28, 2018 | Articles
Since 17th August 2015 the EU Succession Regulations affect all individuals who have assets in the EU. Many European countries dictate how an individual must pass assets on death, as opposed to allowing them to choose their preferred beneficiaries through a Will....
by editor | Sep 25, 2018 | Articles
1. Introduction 1. A Section 106 Agreement (in fact usually a Deed) is an agreement between (1) a relevant statutory authority (“PA”) and (2) a landowner (“L”) which on completion makes a development proposal (which would otherwise be turned down by the PA)...
by editor | Sep 24, 2018 | Articles
Currently every individual has an Inheritance Tax (IHT) allowance of £325,000. In April 2017 an additional Residential Nil Rate Band (RNRB) came into effect to give an additional £175,000 per person by the 2020/21 tax year. The RNRB is only available on the net value...
by David Hassall | Sep 21, 2018 | Articles
When buying any property other than as a first time buyer Stamp Duty will almost certainly apply. With changes that came into force in 2014 for higher end property, this tax became more expensive. Residential Stamp Duty focuses on the curtilage of the main property....
