Community Infrastructure Levy (CIL) is a charge that local authorities can set on certain new developments in order to raise funds to help infrastructure such as schools and transport improvements. The liability for payment of CIL arises on the commencement of a...
A tree may be on your land including your back garden, and you may think that it is your property, therefore you can do with it whatever you wish. However, if that tree is subject to a Tree Preservation Order (TPO), this limits what you can do, because the...
For those farmers engaging in succession planning, it’s well known that farmland in the UK is eligible for Agricultural Property Relief (APR) which provides 100% relief from Inheritance Tax (IHT) and that Tenancies under the 1986 Agricultural Holdings Act,...
