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The impact of leasehold: flats and service charge trusts
The latest data from the Office for National Statistics says there are 5.4 million households in England and Wales occup...
High income benefit charge: common misconceptions
The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect ...
A share in the freehold
When marketing a flat, estate agents will often say that the seller also has a share in the freehold....
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Taking the long view
Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may need to exp...