Opinion &
Insights

A Reminder for Residential Landlords

The Minimum Energy Efficiency Standard Regulations (MEES Regulations) came into force on 1 April 2018 with the aim of encouraging landlords of residential and commercial property to improve the energy efficiency of their properties.

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Capital Gains Tax for the Unwary

We are accustomed to reporting the disposal of residential and commercial property to HMRC as, unless an exemption applies, there will be a tax charge on the profit made on sale. This tax is called Capital Gains Tax.

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Increase to the Statutory Legacy for Spouses and Civil Partners

The Intestacy Rules are a set of rules drawn up by the government that provide where a deceased person’s estate will pass if they die without making a valid will (i.e. if they die “intestate”).

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Listed Buildings - Do I need an EPC?

There is a general assumption that Listed Buildings are exempt from the requirements for an EPC. This is correct up to a point in that buildings protected as "part of the designated environment" or because of their "special architectural or historical merit" do not require an EPC on the basis that compliance with the minimum energy performance requirements would "unacceptably alter their character or appearance"

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The effect of Britain leaving the EU on employers and employees

As the UK enters a transition period with the EU we look at what BREXIT will mean to the employment landscape.

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Company Update – Share purchase agreement : construction of indemnity (Court of Appeal)

The Court of Appeal has reversed the High Court’s decision finding that a buyer of shares in a professional football club was not entitled to payment under an indemnity in the share purchase agreement (SPA) against all losses arising in connection with the club’s aggregate “Liabilities” exceeding £6.6m as at 31 December 2016.

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The Cost of Buying a Property

Buying a property is one of the biggest investments any person will make. But it is not just the purchase price that you need to consider. There are a number of other hidden costs to consider when working out your house buying budget. At what can be a stressful time, during the property buying process, it is important to have made all of your calculations at the outset, so there is no last minute panic to find funds.

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Pensions: What information you need, and how to understand Pensions Jargon on Divorce or Dissolution of a Civil Partnership

It has long been the case that pensions stand as one of the most complex elements of a financial settlement between parties that are going through a divorce or dissolution. Even understanding the lingo can be difficult, let alone how to reach an adequate and fair settlement in the context of the relationship as a whole.

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