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It was reported today that HSBC may now be considering a move to the USA as an alternative to a suggestion earlier this year that it was thinking of relocating to China.
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Last week, two connected Judgments of the Supreme Court were issued dealing with whether or not ex-spouses can revisit a financial settlement in the event that the other party has failed to disclose their financial position in a full and frank manner, as required under Court rules.
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In the Summer Budget 2015, the government announced its intention to make it easier for most families to pass on the family home by reducing the burden of Inheritance Tax.
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Commercial tenants are warned of huge potential costs resulting from onerous repairing obligations contained in commercial leases. It is important for tenants to understand exactly what they are agreeing to and here we give an overview of the potential liability arising from the obligations.
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The government is currently consulting on the taxable status of terminations payments which will run until 16 October 2015.
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