Blogs
How to make use of Taper Relief for Inheritance Tax
As well as being the UK’s least popular tax, Inheritance Tax (IHT) is known by many as a thicket of exemptions and complexities. Anyone who has ever been involved in estate planning will know that navigating tax-free allowances, IHT exemptions and lifetime gifting rules is not simple. This post d....
Advantages of eco-friendly homes
In recent years, eco-friendly homes have increased in popularity, with 76% of potential buyers looking for homes with sustainable features according to Confused.com Energy. In our latest Private Wealth Guide, we featured luxurious homes in Essex and Hertfordshire that don’t compromise on sustaina....
The importance of trusts in wills
We understand that it can feel overwhelming putting your affairs in order. There are many factors to consider when making a will, so it can be tempting to disregard using trusts due to the common assumption that they are complex. However, they are a valuable way of managing your assets that should ....
How to stop the clock on village or town green status
Under longstanding legislation, local residents can claim usage rights over open spaces they use for recreational purposes. This rule, known as village or town green status, can seriously hinder plans for future development of land over which such usage rights are being claimed. However, the pen....
The legacy of wealthy philanthropists in Hertfordshire and Essex
In this year’s Private Wealth Guide, we dug deeper into the philanthropists who have used their wealth for good, helping to make Hertfordshire and Essex the thriving counties they are today. In our Hertfordshire Guide, we spotlighted John Apthorp CBE, who died recently in July 2024 after dedicati....
Leasehold reform – commencement dates announced
As you know, the Leasehold Enfranchisement team at Attwaters Jameson Hill has been closely monitoring new developments in leasehold law for several years now. The highly anticipated Leasehold and Freehold Reform Act 2024 (LAFRA) gained Royal Assent earlier this year; however, the vast majority of t....
How changes to Inheritance Tax reliefs could impact you
October saw one of the most anticipated Budgets that many of our clients have faced in recent years, with much speculation on the future of Inheritance Tax (IHT). And, as expected, Chancellor Rachel Reeves did indeed announce changes to both Business Property Relief (BPR) and Agricultural Proper....
Landowners beware of land thieves (otherwise known as squatters, trespassers and land grabbers).
It is extremely important that landowners understand in what circumstances unscrupulous people can steal control and ownership of their land, and/or gain legal rights over it, without having paid for that ownership or those rights. Tina Dobbs, Senior Associate, in our Commercial Property Department....
Should I wait to extend my lease?
Although the Leasehold and Freehold Reform Act became law in May 2024, most of its provisions haven’t yet come into effect. To wait or not to wait? One of the main questions our Leasehold Enfranchisement team is currently being asked by clients is whether or not it makes sense to wait u....
The Leasehold and Freehold Reform Act 2024: Your guide to the reforms
The Leasehold and Freehold Reform Act, which became law on 24 May 2024, is a long-awaited piece of legislation designed to make it easier and cheaper for leaseholders to extend their lease or purchase the freehold of their building. Despite the Act already being law, no commencement date has yet be....
Read this before taking your 25% tax-free lump sum
With speculation swirling about the Labour government’s first Budget, it is unsurprising that rumoured cuts to pension taxation are causing concern amongst savers. Currently, it is being speculated that Labour will reduce the maximum tax-free lump sum amount to just £100,000, down from the curre....
Landlord/tenant law in practice: how courts interpret the Landlord and Tenant Act 1954
The Landlord and Tenant Act 1954 (LTA 1954) provides business tenants in England and Wales with what is called ‘Security of Tenure’. Unless the parties to a tenancy/lease contract out of these ‘Security of Tenure’ provisions, tenants have the right to renew their lease on substantially the ....
