We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

James Phipps Clarkslegal LLP

Results 1 to 4 of 4



Furnished holiday lets will not qualify for inheritance tax relief *

United Kingdom - July 4 2013
The Upper Tier Tax Tribunal has disallowed a claim for Business Property Relief in respect of a holiday letting. 'Relevant Business Property'…


Inheritance tax nil rate band to be frozen until 2019 *

United Kingdom - March 12 2013
The Government has announced that the inheritance tax nil rate band will remain frozen at £325,000 until at least April 2019. This overturns…


The importance of Lasting Power of Attorney *

United Kingdom - October 18 2012
Clients should always consider whether they or an elderly relative need to draw up a Lasting Power of Attorney.


New inheritance tax relief for charitable legacies in wills *

United Kingdom - October 4 2012
From 6 April 2012, a new inheritance tax relief is available.