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It should go without saying that everyone should have a will. The consequences of dying without one (intestacy) can be disastrous.
Fear of defeat prompted the UK government to announce an intention to devolve further powers to Scotland.
The Patent Box is a new preferential tax regime that came into force on 1 April 2013.
The biggest changes to the capital allowances rules since July 1996 have been introduced for buyers and sellers of commercial property.
Businesses should aim to pay the lowest rate of interest when borrowing from banks, as well as ensuring any financing is structured tax efficiently.
There are significant proposals this year on areas such as infrastructure, pensions, zero-hours contracts, ‘modern slavery’ and recall of MPs.
Assuming that the older generation can afford it, the ‘children’ will always welcome some financial help, for example for investing in a house.
Winckworth Sherwood has released the 2014 spring edition of its Budget Summary.
Under English law, all individuals have what is called a ‘domicile’, and not more than one domicile, at any one time.
The introduction in the present tax year 2013–14 of a new comprehensive statutory test for residence is an enormously significant step for HMRC to take.
The government has announced an annual tax on enveloped dwellings.
Residential property taxation: Introducing the new Annual Residential Property Tax and extended Capital Gains Tax rules for ‘non-natural persons’
The Finance Bill 2013 was published on 11 December, along with the Government’s much awaited response to their consultation on “Ensuring the fair taxation of residential property transactions”.