Since 6 April 2013 an individual’s UK tax status has been decided by the Statutory Residence Test (SRT). The number of days that the taxpayer spends in the UK is vital in determining tax residence pursuant to the SRT with a variable number being permitted as decided by various factors....

Pitfalls in Probate was the subject discussed in a recent episode of our webinar series for intermediaries. Paul Davies, Rebecca Clarke and Geraldine Stephens, all based at our Manchester office, spoke about just some of the problems that can arise when administering an estate. Disposing of the body Starting with...

It has been reported recently that legacies left to charities in Wills increased 11% last year. The reasons behind this are probably numerous but undoubtedly the pandemic highlighted the value of charitable work in extraordinary times. Giving to charity in your Will can be a straightforward process involving an outright...

It has recently been reported that, perhaps unsurprisingly, there has been a rise in the number of divorce applications filed since “no-fault” divorce came into force on 6 April 2022. Many people are likely to have waited for the change in law to take effect rather than issue under the...

Key points for contracting authorities On 12 May 2022 the Procurement Bill 2022 (the “Bill”) went to the House of Lords to commence its passage through the legislative process. It is anticipated that the eventual Public Procurement Act will be enacted in or around March 2023. With one hundred and...

On 24 February the Charities Act 2022 (the Act) received Royal Assent. This new legislation updates the Charities Act 2011 and introduces significant changes in charity law. In the social housing sector, these changes will impact any organisation which has been established as a registered charity. Whatever its legal structure...

The Overseas Entity Register comes into force today, under this Act, and will affect the timing and negotiation of property transactions. We advised you in June that the Economic Crime (Transparency and Enforcement) Act 2022 (the Act) will affect property transactions entered into with overseas entities from its commencement. Today...

Divorce where farms are involved often involve particular complexities which may be far more likely to arise than in non-farming cases. While the law on divorce applies in exactly the same way to cases with farms as to those without, the source and nature of farming assets, as well as...

Clarke Willmott is celebrating a year at its new home in Birmingham’s Colmore Row The firm moved from Edmund Street to 9 Colmore Row last summer with a view to supporting its future growth plans and providing a flexible working environment for staff. Rayner Grice, Clarke Willmott’s Head of Office...

With UK inflation having risen above 9 per cent, it would be short-sighted not to predict that this is likely to cause significant issues for construction projects that are currently live and planned over the next few years. Most obviously, the price increases in fuel, energy, and raw materials will...