On 26 October 2023 one of the most significant pieces of company legislation came into being. The main thrust of the Economic Crime and Corporate Transparency Act 2023 is to ‘prevent companies and others from carrying out unlawful activities, or facilitating others to carry out unlawful activities‘. New obligations are to be imposed on companies […]
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HMRC have recently published a spotlight warning landlords to avoid schemes offering hybrid property arrangements that purport to save tax. HMRCโs view is that the scheme does not work and landlords who are tempted by the advertised advantages might find themselves out of pocket. Nature of the arrangements The arrangements are based on the landlord
On separation or divorce, it is common for one spouse to move out of the family home and for the other spouse to continue to live there. Where the couple have children, the spouse remaining in the family home may do so until the youngest child reaches the age of 18, at which point the
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