The case of the William Charnley & Maxwell Hodgkinson as Executors of the Estate of Thomas Gill (deceased) v HMRC  TC7425 explored claims of Agricultural Property Relief ("APR") and Business Property Relief ("BPR") against Inheritance Tax (IHT) in relation to farmhouses and outbuildings.
Legal Insights & Industry Updates
Life, business and the law
The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.
From today employers will be able to have staff on flexible furlough, meaning that employers can bring furloughed employees back to work for any amount of time and any work pattern, while still being able to claim the grant for the hours not worked.
The Corporate Insolvency and Governance Act came into force on 26 June 2020. It contains specific provisions regarding holding of virtual general meetings, which will be of interest to social landlords.
One of the most disruptive court decisions for the Scottish construction sector in recent times was the controversial Court of Session decision in Midlothian Council v. Raeburn Drilling and Geotechnical Ltd which deals with the prescription of latent defects claims. Midlothian was questioned judicially in a recent Glasgow Sheriff Court decision with some positive news for those looking to raise such claims.
The Corporate Insolvency and Governance Act 2020 which received Royal Assent on 25 June 2020 contains far-reaching permanent reforms of UK insolvency law as well as temporary measures introduced as a result of the Covid-19 pandemic.