With the UK inflation rate already at a 40 year high, the continuing aftermath of the COVID-19 pandemic, and the general uncertainty surrounding the invasion of Ukraine, the cost of raw materials is rapidly increasing.

Rules in relation to the registration of trusts via the Trust Registration Service (TRS) with HMRC have now changed.

As the beginning of the new tax year approached, HMRC was busy. To maximise recoveries to help to pay the national debt, its use of winding-up petitions has been increasing each quarter, resulting in a steady rise in the number of compulsory liquidations of companies. Many tax claims (called Regulation 80 determinations) were also issued before their potential expiry at the end of the tax year. And, to fulfil its announced intention to conclude as many tax avoidance matters relating to loan charges as possible before the end of March 2023, many more taxpayers who HMRC considers to be subject to the loan charge received decisions on what they owe.

2020 has been a year like no other and undoubtedly the major change in this area of law has been the amendment to the Wills Act 1837 which had been unchanged legislation for approaching 200 years.

There is no recognised standard definition of defects. However, a definition that is easy to follow is given in the leading textbook Hudson’s Building and Engineering Contracts.

This Part of the Housing & Planning Act 2016 deals with the issues of starter homes and self-build and custom house building.

Caroline Benfield and Elizabeth Taylor from our insolvency team discuss the measures to assist business trade through Covid-19 pandemic

Transferring property without a VAT charge is often desirable for the purchaser, saving both VAT and SDLT. It is the vendor, however, who has the responsibility for determining the rate of VAT and it is therefore the vendor who decides how far they are willing to go in accommodating the purchaser’s wishes.

This guide sets out a general overview of the litigation process. It does not cover every possible stage of the process, but highlights those which are likely to apply to most cases.

Linking online content generally involves the publication of a selectable connection (e.g. a clickable link) from one web page to another web page and includes “framing” (i.e. enabling a user to view a website through a frame on the linking website).