Residential Nil Rate Band – Inheritance Tax Relief Increase
Within the Summer Budget 2015 was the announcement that the government was introducing an additional ‘nil rate band’. The nil rate band, currently at £325,000, is the amount that an
Today the Supreme Court issued the eagerly awaited judgement in the Marks and Spencer v BNP Paribas case.
In this case, a landlord granted to M&S a lease from 2006 to 2018. The rent was substantial, and the lease included a car park licence fee, a service charge
What impact does the decision in Sharland and Gohil have on divorce cases?
The recent judgments in these cases send a clear message to those of you embroiled in matrimonial proceedings that financial disclosure must be full, frank and honest and if its
Waiving Goodbye to Breaches of the Lease
Introduction Overview of the principle of waiver of the right to forfeit a commercial lease. Still a significant amount of uncertainty. So what is waiver? Lease sets out what the