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Building Regulations Enforcement Periods: Section 39 – a Reminder

The Building Safety Act 2022 (the BSA) provided a significant overhaul of the law relating to building safety in England and Wales. The Act introduced several new provisions relating to building safety, and among these, Section 39 of the BSA has introduced key changes to the enforcement periods available to Local Authorities for breaches of building regulations by property owners.

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Property ownership: Major shake-up proposals set to become law

Following the announcement of the general election to take place on 4 July 2024, a number of Bills (draft legislation) were pushed through parliament, whilst several others did not make the cut. At the time of the announcement, two key Bills were being deliberated in the House of Lords but had not yet become law.

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Making a Will when you don’t have children

It seems obvious to many that we build our wealth and save hard to pay off our mortgages to be able to leave our estates to our children. These decisions can already be quite difficult for some as relationships with children are not always straightforward.

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Inheritance tax and key dates to consider

Inheritance tax is charged on a transfer of value, which reduces the overall value of a person’s estate. Inheritance tax is not payable in all estates and if there is a charge, the following exemptions will be applied in calculating the amount of IHT due:

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What are the implications of cutting inheritance tax?

It has recently been suggested in the media that Rishi Sunak is going to make cuts to or even abolish Inheritance Tax. The decision to reduce Inheritance Tax, or its complete abolishment, is a contentious issue and has been met with both support and criticism.

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Who can arrange a funeral?

When someone dies it is not always clear who should arrange their funeral. If the deceased left a Will, the responsibility will usually fall to the Executor. However, if there is no Will, it can be less clear who has the responsibility, or even the right to arrange the funeral.

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What is the Residence Nil Rate Band?

The Residence Nil Rate Band (RNRB) is an enhancement to the ordinary Nil Rate Band and is available for deaths on or after 6th April 2017. It currently stands at £175,000 and is frozen until 2027/28. The RNRB is not automatically given and must be claimed if required.

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