Insights: Legal Updates - September 2019

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Lifecycle of a business: succession planning - Helena Luckhurst and Katie Mitchell in the Tax Journal

Helena Luckhurst, Katie Mitchell |

Owners of trading businesses potentially enjoy significant capital tax breaks. Business property relief is a generous relief from IHT, but investment activity, business assets not used for business purposes and debt arrangements can jeopardise the relief. Gift relief from CGT may be available but needs to be claimed and is subject to claw-back. Although the […]


Summertime and the livin’ is – not so - easy

Ronnie Mortimer, Teresa Cullen |

The start of Autumn marks the end of the Summer wedding season and with that comes the end of months, even years, of having to make decisions about choosing between a wedding dress designed by Sarah Burton or Vera Wang, deciding whether the wedding invitations should be embossed in gold or silver leaf, or whether […]