Blog

Equality and Diversity Training Needs Regular Refreshment to Be Effective

The provision of workplace equality and diversity training can afford employers a powerful defence in employment proceedings. As one case showed, however, such training is wont to become stale in employees’ minds over time and is unlikely to be viewed as effective unless regularly refreshed. The case concerned a senior…

High Court Acts to Break Hostile Impasse Affecting Family Trust

Many long-established and prosperous businesses are held in trust for the benefit of current and future generations of families that created them. As a High Court case showed, however, the many advantages of such ownership models ultimately depend on continuing good personal relations between trustees. The case concerned a trust…

Tribunal Excludes Furnished Lettings Business from Inheritance Tax Relief

In a ruling of interest to anyone engaged in renting out furnished properties, the First-tier Tribunal (FTT) has taken a restrictive approach to the circumstances in which such enterprises may qualify for Business Property Relief (BPR) from Inheritance Tax (IHT). The case concerned a house set in scenic grounds which…