As a leader in your firm, you are focused on developing the people around you. But who is responsible for your own development? If you want to help your employees to grow and develop, you need to invest time in developing yourself, as a leader. In order to focus on...
Although the OTS were tasked with simplifying inheritance tax, they also considered the interaction with CGT as many asset transfers potentially have both CGT and IHT implications. Currently there is no CGT on assets transferred on death and the recipient inherits the...
There is currently a very generous 100% relief from inheritance tax for passing on businesses and farm land during lifetime and on death. The rationale for Business Property Relief (BPR) and Agricultural Property Relief (APR) is to enable businesses to be passed on...
5G is the fifth generation of mobile phone and data networks. The rollout has already started – here’s what you need to know. Today’s mobile phone and mobile data networks tend to use 4G and in some cases, 3G infrastructure. The latest 5G network is...
Draft legislation to be included in the next Finance Bill will make important changes to the calculation of CGT private residence relief. As announced in the Autumn 2018 Budget, there will be a reduction in the final period exemption to just 9 months and stricter...
In order to manage an effective team of people you need to win their trust. If employees don’t have trust in their company and their managers, they can become disengaged. This can lead to high rates of staff turnover and those who stay are likely to be de-motivated....
