A  Client owns 100% of an investment property and wishes to transfer a beneficial interest in the property to his wife. “I have just read an article on the internet that states that I  can do this by passing on a 99% entitlement to the income from the property but only a 1% interest in the capital proceeds” …

Say a client has left their main residence to their children through a discretionary trust in their will and say  If a deed of variation is done within 2 years of the date of death would the residence nil rate band still be available? The residence nil rate band is available to individuals who leave…

Lay off or short-time working, collectively known as LOST will be available to you as a business / Employer  if you wish to address a temporary shortage of available work without resorting to a redundancy procedure. Although they are often grouped together, there is an important distinction between the two that is explained below. Lay off will involve you asking staff to stay…

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