The importance of nuclear energy for the Welsh economy
News
The Welsh Government has been proactive in supporting nuclear energy as part of its commitment for a greener economy for many years, dating back to the build, operation and decommissioning of Trawsfynydd and Wylfa Newydd power plants.
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The Leasehold and Freehold Reform Act 2024 – Part 2
News
Property litigation
Key reforms being introduced by the Leasehold and Freehold Reform Act 2024 will see the most significant changes to the leasehold sector for over a decade.
Written by
Gabrielle Roberts
,
Kary Withers
and
Lynn James
Read more on The Leasehold and Freehold Reform Act 2024 – Part 2
The regulator is coming: the new thematic review of retirement income advice
News
This article discusses the FCA’s recent announcement of a thematic review assessing the advice consumers are receiving on meeting their income needs in retirement.
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The UK officially left the EU on 31 December 2020. Since then there has been a lot of speculation with employers as to what types of right to work checks they need to carry out with EU nationals and how EU nationals are able to work in the UK after Brexit.
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The Statutory Residence Test and “exceptional circumstances”
News
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.
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Year on year the scope of the Equality Act 2010 appears to widen as employees and the Tribunals begin to recognise more circumstances which fall under the ‘protected characteristic’ headings.
If you are making Christmas gifts to family and friends, the IHT consequences may not be at the forefront of your mind, but it might be helpful to be aware of the possible IHT effect of such gifts.
