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Monthly Archives: January 2013

Tupe – Consultation On The Proposed Changes To The Regulations

SUMMARY On 17 January 2013, the Government issued a consultation on a number of proposed changes to the Transfer of Undertakings (Protection of Employment) Regulations 2006 (‘TUPE’). TUPE’s purpose is to protect employee’s employment rights when the business or undertaking for which they work transfers to a new employer or where the work they are doing […]

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Pilot Trusts

PLEASE SEE OUR UPDATE DATED 15 DECEMBER 2014 RELEVANT TO People interested in Inheritance Tax planning, providing for grandchildren or disabled beneficiaries SUMMARY Pilot Trusts can often be used for people who wish to undertake Inheritance Tax (IHT) planning. They are lifetime trusts set up with a nominal amount and which are ready to receive […]

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Annual Tax Charge For High Value Residential Property

If you own high value residential property worth over £2m and you own it through a partnership, company or other non-natural person, that non-natural person will be subject to a new annual tax charge this year known as the Annual Residential Property Tax (“ARPT”). Check Richard Monkcom’s and Susan Perry’s briefing note below to see […]

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