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Article

Penningtons Manches Cooper LLP | United Kingdom, European Union | 1 Apr 2019

Delay to the introduction of new probate court fees

In a further twist in the tale, the Ministry of Justice has confirmed that the controversial change to the probate court fees, as outlined in our

Article

Penningtons Manches Cooper LLP | United Kingdom | 4 Feb 2019

Trash or treasure? Which goods can a landlord throw?

When landlords take back possession of their properties from troublesome tenants, they can often be greeted by a mass of goods they do not recognise

Article

Penningtons Manches Cooper LLP | United Kingdom | 7 Nov 2018

Lifetime giving and inheritance tax: income options

It is possible to make gifts during your lifetime which are not automatically subject to inheritance tax at that point or on your death. Such gifts

Article

Penningtons Manches Cooper LLP | United Kingdom, European Union | 31 Oct 2018

Budget 2018: private client key announcements

The Chancellor, Philip Hammond, delivered his Autumn 2018 Budget this week. Perhaps unsurprisingly with the current distractions of Brexit, it was

Article

Penningtons Manches Cooper LLP | United Kingdom | 15 Oct 2018

Don’t forget to reclaim the SDLT

Several years ago, a colleague relayed a rumour that HMRC was considering ending its helpline specifically for SDLT, as it was "not a complicated tax"

Article

Penningtons Manches Cooper LLP | United Kingdom | 3 Sep 2018

Mayor’s comments bring Universal Credit back into the spotlight

London Mayor Sadiq Khan has again highlighted the issues facing Universal Credit by calling on the Government to immediately pause its rollout in

Article

Penningtons Manches Cooper LLP | United Kingdom | 19 Jul 2018

Requirement to correct tax due on non-UK assets

If you own assets abroad, for example, land or buildings, or you receive or are assessed on income from a foreign source, for example, dividends from

Article

Penningtons Manches Cooper LLP | United Kingdom | 25 Jun 2018

EIS checklist - or why you may not qualify for EIS relief

EIS (Enterprise Investment Scheme) tax reliefs are very generous - investors can claim a repayment of income tax equal to 30 of their investment and

Article

Penningtons Manches Cooper LLP | United Kingdom, European Union | 16 May 2018

UK companies can continue to run EMI schemes until EU withdrawal date

After more than a month in limbo, yesterday the European Commission approved the UK’s ability to keep offering Enterprise Management Incentives (EMI)

Article

Penningtons Manches Cooper LLP | United Kingdom | 8 May 2018

The security blanket of tax clearances

HM Revenue & Customs is under a legal obligation to consider many different types of clearance. For instance, on a share for share exchange, clearance

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