The only certainty is uncertainty. With Labour leading in the polls and a general election around the corner on 4th July 2024, landowners are unclear what changes in inheritance tax policy a change in government could bring The Shadow Chancellor pledged several years...
Agricultural Property Relief (APR) is a relief from inheritance tax. As long as the provisions for the relief are met, APR reduces the tax liability of gifts of agricultural property by reducing its agricultural value. Regardless of whether the gift is made inter...
A new direct service courtesy of HM Land Registry is hoping to save both clients and conveyancers hours by directly updating lenders about applications. The service allows lenders to monitor the progress of their mortgage registration. Currently, HM Land Registry...
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,...
