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Q: Can a widow (or widower), who has remarried, use the nil rate band from their deceased first partner in their inheritance tax planning - effectively meaning they have up to 3 nil rate bands? A: Yes – provided that (1) the widow’s Will is...
Unsurprisingly, the restrictions on forfeiture of business tenancies for non-payment of rent are to continue in England until 30 June 2021 - but what is likely to happen after that? Central government are likely to want to avoid an abrupt cliff-edge...
Narcissism is a personality disorder which can be characterised as having an inflated sense of self-importance, a need for admiration and a lack of empathy or inability to recognise the needs and feelings of others. A narcissist’s personality traits...
Does your business rely upon staff who you deem to be freelance or self-employed? If so, you would be well-advised to take a moment to review those relationships in light of the recent decision in Uber BV & othrs v Aslam & othr s. If, as in the...
Our Agricultural, Commercial and Private Client Teams have been successful in winning new instructions in the Ryedale area in recent months. As a result, we have opened a base in Malton so that we can more easily look after our clients and contacts in the...
A number of tax changes were due to be brought into force in April 2020, including those encompassed by IR35, which covers the relationship between organisations and any contractor using a personal service company (PSC). Due to Covid-19, implementation...
The paramount consideration of the court in determining arrangements for children is ‘what is in the best interests of the child?’ The court will apply, as previously explained in earlier blogs, the welfare checklist which does include taking...
Hopefully the vaccine rollmout means the threat of Covid-19 will recede as we move further into 2021. However, media stories over the past year, and possibly personal experiences, will have underlined the important and beneficial role of having your affairs...
If you are intending to divorce, you do not need to attend mediation before you start the divorce proceedings. However, if there are financial issues to resolve, or if you are not agreed about arrangements for your children, then you may need to attend...
With the end of the transition period on 31st December 2020 and Boris’ efforts to secure a trade deal with the EU combined with truckers having their lunch pack-ups confiscated as they enter the Netherlands, Brexit is back into the spotlight,...