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Calculating holiday pay – change on the horizon?

In the UK, many employers calculate holiday pay based on basic salary alone – even if an employee usually receives commission. However, a landmark court case seems set to change this.

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House sellers are facing testing questions

Springtime is traditionally the busiest time for the property market, but with a knotty problem affecting more homes than ever, whether you’re buying or selling, it’s worth doing some horticultural homework before you start.

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How to make money from home: rent a room

In 1992 the government introduced the Rent a Room Relief. This allows individuals to make a tax-free income for renting a furnished room in their residential home.

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Gender Pay Gap Reporting

Historically, men have been paid more than women undertaking the same role. In July 2015, former PM David Cameron announced steps to end the gender pay gap in a generation.

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Wealth Tax or Stamp Duty Land Tax?

Many observers of the London property market would have been hoping for a reduction in Stamp Duty Land Tax rates in the UK government's recent budget announcement, but to no avail.

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Vacant properties ‘stolen’ by fraudsters

A recent High Court case, Dreamvar (UK) Ltd -v- Mishcon De Reya (A Firm), demonstrated that the Land Registry could spot a fraudulent transaction.

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Insight

When is a gift of the family home, not a gift?

A gift of the family home may trigger Capital Gains Tax, Income Tax, Stamp Duty Tax and Inheritance Tax.

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Get your skates on to get moving

For those looking to sell their property in 2023, house movers should get themselves race-ready in the face of extended timeframes to achieve completion and ensure that all the paperwork is up to date and ready before they put up the sale board.

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Can a lease extension remove burdensome ground rent charges?

On 30 June 2022, Parliament enacted the Leasehold Reform (Ground Rent) Act 2022. This long-awaited reform ended the charging of ground rent payments to owners of new residential long leases of single dwellings in England and Wales by their landlord.

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Prenuptial agreements; have you got yours?

The benefits of having a prenuptial agreement: why every couple should consider one.

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Protect SMEs from corporate criminal liability

The law treats corporations as separate legal entities, but to what extent can your employees' actions result in your business being found criminally liable?

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Divorce applications at ten-year high

On 6 April 2022, the Divorce, Dissolution and Separation Act (2020) came into force - a landmark reform introducing ‘no-fault divorce’ for couples ending their marriage.

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