The Government Equalities Office publishes new guidance as 2019's gender pay gap reporting deadline approaches
School successfully challenges council's alteration of an Education and Health Care Plan and naming of an unsuitable school
Supreme Court upholds decision that the rules on disclosing multiple spent convictions in an enhanced DBS check are disproportionate and incompatible
The EAT has upheld the decision of an employment tribunal that a live-in carer was an employee of the client even though she contributed to tax & NI.
Academy should have known teacher with reactive depression and PTSD was disabled and made reasonable adjustments
The OTS's first report focuses on addressing the "practical complexities" of the regime.
The Government is consulting on the way small generators are paid for electricity they export to the grid –what is proposed, and what does this mean?
Continuing our series examining key community-led housing concepts, we look at cohousing as an alternative to more conventional projects.
In December, EHRC published a report on the first round of gender pay gap reporting, focusing on explanatory narratives and action plans.
A look ahead to some of the key changes impacting on employers planned for 2019/20
We look at the impact of proposed changes to enfranchisement law – community-led housing (CLH) groups should respond before 7 January 2019.
Incapability dismissal may be unfair and discriminatory if employee is contractually entitled to income when incapacitated by permanent disability.
Yes, the refusal of a contractual right to a four week trial period in an alternative role is very likely to lead to an unfair dismissal (EAT).
This article explores the new proposed fees for obtaining a Grant of Probate in England and Wales announced by the Government this month.
If you are a partner of a farming partnership business, it is worth having a written agreement containing the terms of the partnership.
Employment tribunal was right to take a "realistic and worldly-wise" approach as written contract did not reflect the reality of the arrangement
Court of Appeal holds purser paid 50% of full-time pay when available for work for more than 50% of full-time hours was less favourably treated.
We highlight the statutory rights benefitting telecoms operators and how these could affect plans to carry out works to school property.
A recent Court of Appeal decision highlights the risk that data controllers will be found liable for damages due to a data breach of a rogue employee
An in-depth look into the recent case of the Supreme Court overturning a decision made by the Court of Appeal of Northern Ireland.
When is an employer liable for an employee's actions?
Your chance to have a say on the Law Commission's consultation paper, and other questions about the way employment tribunals work
We look at the impact of community-led housing group's policies on the covenants in its leases - the written obligations between landlord and tenant.
We take a look here at what was new in the key policy announcements made by Damian Hinds in his speech to the Conservative Party Conference.
We take a look here at what we can learn from the speech by the Shadow Education Secretary, Angela Rayner, to the Labour Party Conference.
We look at an example of utilising school land and property, and how the school and academy trust should act.
HMRC has further updated its guidance on compliance with the legislation of the registration of trusts which had tax liability.
Set out below is a suggested budget representation on the impact of SDLT and ATED on co-operative societies.
Disabled children with a tendency to abuse others physically should not fall outside the protection of discrimination legislation
The firm has once again achieved Band 1 ranking (regional guide) and are delighted to be recognised as a Band 1 National Leader (outside London).
The community-led housing sector received welcome news this July, the fund provides grant funding for community groups in early stage of development.
The recent case of Taulbut v Davey is the latest example of a homemade Will causing confusion, frustration, and fallout.
From the 1 August 2018, important changes are being made to the automatic disqualification rules for charity trustees.
This article considers the risks of allowing japanese knotweed to spread on your land and the steps which a landowner can take.
What circumstances mean an academy trust may need to set up a subsidiary company to carry out trading activity, in order to comply with charity law?
We take a look at the evidence provided to the House of Commons Education Select Committee on 'Educating The North'
Paying holiday pay at the rate of 12.07% of pay may not always comply with contractual or statutory entitlements.
There are many reasons a property might be left unoccupied, but this poses additional risks and requirements for insurance.
Date: Wednesday 4 July 09:15 – 16:45 Venue: The Stoller Hall, Manchester, M3 1DA
The review of Inheritance Tax by the Office of Tax Simplification.
The first stage of the Minimum Energy Efficiency Standard came into force in April 2018, affecting schools that act as landlords for their properties.
New statutory guidance on "Keeping Children Safe in Education" is expected to be in place for 3 September 2018.
ACAS has published new guidance to assist employers in preventing workplace discrimination on the grounds of religion or belief.
Our newest Private Client Solicitors, Aurea Kevill and Richard Whittaker, talk Wrigleys, relocation from London and Yorkshire Wolds Way
A dispute between a 74 year old farmer and the Church of England has highlighted the benefits of voluntarily registering land at the Land Registry.
What are the possible pros and cons of using the new process to convert your charitable company to a CIO?
Wrigleys is delighted to have Graham Shaw join the team of education specialists.
Recently, gaps in insurance meant injuries by a carer might not be covered. Wrigleys have now solved this issue and offer direct employment packages.
Senior staff may have an implied contractual duty to disclose relationships with sex offenders to assist the governors in their safeguarding duties
In this article, we look at the innovative solutions which community-led housing offers for young people having difficulties securing their own home.
Wrigleys are now using Mondaq to distribute their articles from the website to a wider audience. Rediscover the wide range of topics we advise on!
The changes provide more flexibility to rural communities as to how they use existing buildings to deliver much needed homes and help farms modernise.
HMRC has now updated its guidance on penalties for failure to comply with the legislation of the registration of trusts which had tax liability.
Tribunal criticises academy trust for imposing behaviour policy at the expense of a disabled pupil's education
The Local Government and Social Care Ombudsman, Michael King, has stated that 80% of the EHC plan complaints received by his office have been upheld
Published by ARK Group £345.00 Review by Caroline Bielanska, TEP, Solicitor, Independent Consultant, trainer and author
In this article we look at what action can be taken to specifically safeguard against forgery of documents relating to ownership of your property.
Our book launch saw solicitor and author Austin Thornton introduce his book; Paying For Residential Care: A Guide For Private Client Practitioners
This article sets out a summary of the community rights and powers introduced by the Localism Act 2011 and how they can be used by community groups.
We consider the potential TUPE risks for a Multi Academy Trust which takes day to day control of a school before the transfer date.
We look at the impact on co-housing & community-led housing
Austin Thornton discusses regulation and risk management in the direct employment of care staff focussing on CQC registration and insurance problems.
As from April 2018 the Minimum Energy Efficiency Standard (MEES) could prevent landlords from letting properties with low EPC ratings.
Statutory rights enjoyed by electronic communications operators are set to change.
Could your school be contravening the Equality Act 2010 by not admitting a transgender pupil?
Many academy trusts raise additional funds to supplement government funding. This article covers points to consider when looking at income generation.
Court of Appeal holds that girls and boys in an Islamic state school are discriminated against by being segregated throughout the school day.
With victims of modern slavery in England likely to number over 10,000, we consider supply chain transparency requirements for academy trusts.
Strong and stable might no longer be a fashionable phrase, but that's exactly what good governance of academy trusts is all about.
Interested in community-led housing? Join us on Saturday 4 November at the Friend's Meeting House in Lancaster.
When the chalk-face meets the thin blue line: handling police involvement with school staff.
In this article, we look at who the members of an academy trust are, what they do, and what they should consider when making decisions.
We look at the recent movement in schools towards gender neutral school uniforms and the legal duties of schools in relation to uniform policies.
At 484 pages, it is quite a read, so we have summarised some of the key points below.
There are a number of community-led housing events on the horizon, which demonstrates the growing interest in this sector.
New term, new AFH. Tim Wrigley looks at the latest edition.
Family business adviser Thomas Wainman is celebrating his place on the definitive annual list of young private client practitioners across the UK.
Is this Memorandum of Understanding a sign of serious action to come?
We summarise proposed changes to the law on Wills (designed to encourage more people to make Wills) and the implications for lawyers and clients.
We have compiled a list of grants, loans and other finance options for community-led housing and co-housing groups.
CBSs are as popular as ever, so this article explores the background and benefits to using a society to deliver your organisation's purposes.
Wrigleys has been involved in this interesting proposal to re-use an unloved NHS office building for a co-housing scheme.
Wrigleys has been involved in this ground-breaking scheme to ensure perpetually affordable accommodation for individuals meeting certain criteria.
The HMRC Trust Registration Service has now been launched and will require all trusts with UK tax liabilities to be registered.
We summarise the elements of GDPR that are specific for schools and academies. We highlight what is important to be aware of and what to prepare for.
Did you know that landlords (incl community housing landlords) are obliged to consult with tenants under 'long term tenancy agreements'?
We are often asked is how to make housing affordable in perpetuity. There is no easy answer, though this article explores a possible solution.
A reminder of when academies need ESFA consent.
Data protection is changing significantly from 25 May 2018. We explore the changes to the law and suggest our 'Top 6 Actions for Pension Trustees'.
Case underlines TUPE rule on “principal purpose” of an “organised grouping of employees”.
The Conservative party manifesto includes a proposal to raise the limit for means testing of capital to £100,000. Wrigleys consider the implications.
We consider why some solicitors have chosen not to advise their clients on the Residence Nil-Rate Band tax saving opportunity.
The Conservative party manifesto includes a proposal to raise the limit for means testing of capital to £100,000. Wrigleys consider the implications.
Was a job applicant with Asperger's Syndrome discriminated against by being required to sit a psychometric test? Yes, held the EAT
DWP is consulting on draft amending regulations which would introduce a mechanism for deferring employer debts in multi-employer pension schemes.
This glossary is intended to help those new to the community-led housing sector understand some of the terminology which crops up from time to time.
The #LeedsBigLunch will be taking place in Victoria Gardens, Leeds (opposite the art gallery and library) between 12pm and 2pm on Friday 26th May 2017
The Pensions Regulator consults on a definition of 'professional trustee' as we face an increasing drive towards '21st century trusteeship'.
The Pensions Regulator is proposing clarity on its powers to impose financial penalties on trustees. The outcome may mean an increase in fines.
Charity Commission finds ‘basic and serious mismanagement’ by the trustees in selling land for £15m less than it was worth.
Members of community led housing groups could find themselves having to meet SDLT liabilities earlier than expected.
An update on the Government's 5 year £60 million pa fund to support community-led housing.
Local Planning Authorities ('LPAs') will be obliged to prepare, maintain & publish registers of brownfield land suitable for residential development.
The Supreme Court has ruled that an unmarried cohabiting partner should receive a survivor's pension under the Local Government Pension Scheme.
The Supreme Court has today handed down their judgment in the case Ilott v The Blue Cross and Others (previous incarnations known as Ilott v Mitson)
The latest family business news, insights, perspectives and more besides.
The new ‘Residence Nil Rate Band’ aims to put more family homes beyond the reach of inheritance tax.
The Ministry of Justice has confirmed its plans to substantially increase probate fees from £155 to a maximum of £20,000.
A recent legal ruling on TUPE service provision changes to decide whether activities carried out afterwards are “fundamentally the same” as before.
Draft regulations bring relief to maintained schools with less than 250 employees.
A new Government White Paper may ease planning for community-led housing and support some rural projects and CLTs
Scenario: A case study of how a school encountered problems when ramping up its fundraising activities and guidance on how you can keep to the rules.
From 6 April 2017, many schools will be required to pay the new Apprenticeship Levy. We recommend 4 practical steps to take now.
Radio 4's Today programme has a series highlighting the crises in health & social care by reference to the personal experiences of family and carers.
Yes, maybe. Schools should be aware that an unclear COT3 settlement agreement could allow an employee to bring future employment tribunal claims.
A reminder to schools & charities following an inquiry that found a charity had permitted its website and social media to promote terrorist causes.
A day of recognition for family businesses; the backbone of the Yorkshire economy and so often the bedrock of their communities.
A roundtable discussion amongst private client experts from Florida, Texas and New York - plus the European jurisdictions of the UK, Portugal & Malta.
From April 2017, new regulations set a target number of apprenticeship starts for public sector employers of 2.3% of their total workforce.
An article for community led housing groups featuring a link to HMRC's SDLT calculator and a summary of potential traps
Solicitor Stuart Armstrong of SV Armstrong has developed a Health & Safety Leadership Checklist as an introduction for those managing academies.
In a report relevant for academies and maintained schools, an ICO investigation concluded that charities had breached the Data Protection Act.
The Court of Appeal confirms the status of almshouse residents
In the recent case of ALNO (UK) Ltd v Turner the EAT stressed the need to apply the “multi-factorial” test established in an earlier TUPE case
High Court rules draft Ofsted report was wrong to label segregation of girls and boys discriminatory.
Notwithstanding double-recovery, the Council wasn't entitled to refuse to provide after-care services when an applicant was in receipt of a PI award.
London based businesses face sharp rises in rates from April 2017, but businesses in the Midlands and North may benefit.
Age UK study highlights how cost pressures on care homes arising from the funding crises in social care adversely impacts on self funding residents.
Tim Wrigley considers the future for schools MATs and governing bodies.
Nominal sums are often paid to niche companies who hold hundreds of rentcharges. This case warns buyers about property subject to rentcharges.
We consider a joint study by The Kings Fund and the Nuffield Trust on the impact of spending cuts on elder care.
Thomas Wainman and Oliver Hallam have been awarded the 'STEP Advanced Certificates in Family Business Advising' after passing with distinctions.
Lifetime gifts to family members is common in tax planning. This case study explains how gifts can be made by relatives who have lost mental capacity.
Actions required for ALL schools following key changes to statutory safeguarding guidance from September 2016.
Three graduates start training contracts in the firm's Leeds and Sheffield offices.
Congratulations to Charlotte Dyson for her place on the definitive annual list of young private client practitioners across the UK.
The EAT holds that TUPE service provision changes only apply to a grouping of employees providing services immediately before the transfer.
Schools that have salary sacrifice schemes as a benefit for staff paying school fees can take part in the government consultation on proposed reforms.
Many schools will need to be ready for the new rules on reporting pay statistics for men and women from as early as April 2017.
A reminder about the legal restrictions there are on what you can do with an academy's land and buildings.
What you need to know about leaving money to a person with a disability and how very simple arrangements can make a huge financial difference.
TUPE transferee obligations can apply where a service changing hands is divided among multiple providers on functional lines, explains John McMullen
By pretending to be you, fraudsters can try to sell or mortgage your property. We consider what you can do to protect yourself.
This guide provides up to date care and support advice and information for people in Sheffield
Click to download a talk that considers the scheme for making NHS Continuing Care eligibility decision in Wales
To obtain important tax reliefs for IHT and CGT on rural land, it is often essential to be treated as a trading farmer, rather than as a landlord.
Is it possible to register new rights of common over land already registered as common land? "No" says Court of Appeal
A brief look at recent charity law and company law developments which are of relevance to independent schools.
Wrigleys is pleased to announce 3 promotions in its private client and charity property teams.
A new study shows that there was a 20% drop in the incidence of dementia in the study group, driven by a reduction in men across all ages above 65
In this article, we consider the wider implications of sexting on children, teachers and parents.
Age UK have produced an online map of the risk of loneliness in England for people aged 65+
Wrigleys Solicitors are pleased to welcome Maria Graylen and Caroline Hawcroft who have recently joined the firm's Rural Property team.
Community groups may end up paying a higher rate of stamp duty when buying a residential property.
The Department of Health has produced an amended version of the Care Act Statutory guidance.
What are the likely effects of a Brexit on those UK employment laws of most relevance to the independent school sector?
When might a member of school staff be making a disclosure in the public interest and so be protected under employment legislation?
What are the key factors leading to the increased cost of employing school staff?
What do bursars need to know about the taxation of payments to employees on the termination of their employment?
The Supreme Court unanimously ruled that an employer was "vicariously liable" for the actions of its employee in an unprovoked attack on a customer.
Recent reports have highlighted the difficulties schools face when parents become involved in these disputes.
Handling negative comments, complaints and criticisms about the school or staff made on social media can be a minefield for the leadership team.
New guidance for health and social services on improving their support for disabled young people approaching adulthood
Report highlights how adults on the autistic spectrum (including people with Asperger's Syndrome), are more likely than others to suffer early death
But local authorities say that central government must pay
An employer who reasonably believed that an employee was lying about his symptoms was entitled to find gross misconduct.
Sylvie Nunn and Laura Moss weigh up the legal and practical considerations.
On April 6th 2016 Wales will implement its own comprehensive legislation in social care.
Commons Public Accounts Committee says evidence shows long term neurological conditions are not a priority for Department of Health and NHS England
A recent Employment Tribunal case highlights the need for schools to be aware of the possible duty to make reasonable adjustments for dyslexic staff.
Social care funding problems will worsen without additional help says Local Government Association
Is an express power to lay off subject to an implied term of reasonableness? No, held the EAT
Schools hold large amounts of personal data relating to pupils and staff, which makes them particularly vulnerable to data breaches through hacking.
A recent ruling in the Employment Appeal Tribunal (EAT) gives clarity about when an employee is “assigned” to an employer before a TUPE transfer.
A recent ruling by the European Court of Justice provides a classic example for HR practitioners of what constitutes a TUPE business transfer.
The DfE issued new guidance seeking to clarify who legally constitutes a parent, their rights, and the school's responsibilities towards individuals.
On conversion, local authorities often provide schools with their asbestos reports. Unfortunately these reports are sometimes inaccurate.
As a charity, occupying and using school premises for school purposes, academies are entitled to an 80% reduction in their business rates.
HMRC has now opened a consultation as to how this SDLT rise would operate. Although open to change, this article summarises the initial proposal.
Did an education trust discriminate against a teacher on the ground of age by replacing her with a less experienced teacher? 'No' ruled the EAT
The Bill has now been through the detailed amendments process in Parliament and is now unlikely to change significantly before it becomes law.
The 2015 autumn statement announced a rise in the rate of Stamp Duty Land Tax (SDLT) for the purchase of additional homes and buy to let properties.
From 1 February 2016, all private residential landlords will have to check that new tenants have the right to be in the UK.
Guidance for agricultural landowners on NEW rules effective from October 2015 and a reminder of the rules relating to agricultural workers.
Landowners should take note. The Bill is not intended to introduce new law but there is a new offence that landowners should be aware of.
An alarming new report reveals the number of people who leave major decisions about housing, assets and care to chance.
This article considers the options for holding shares in an EO company and considers the pros and cons for both 'direct' and 'indirect' ownership.
Amendments to the Finance Bill introduced this week will mean the end of certain tax reliefs available on investments in community energy projects.
We look at academy disclosure requirements - an area where some academies unwittingly fall short, particularly in relation to information on websites
DfE has added to its academy funding agreements to make provision for coasting.
The annual reissue of the Academies Financial Handbook, effective from 1 September, continues the steady flow of additional requirements for academies
Two recent changes relating to the treatment of holiday pay are important for schools and academies to note.
Wrigleys celebrates another successful year for its trainee recruitment process, and welcomes Trusts and Estates specialist solicitor Kieran McIvor.
Natalie Johnson considers how the CC's role has evolved during the era of austerity.
This case made headlines after a daughter successfully challenged being excluded from her mother's Will. We analyse the implications for testators.
A group of our staff cycled 40 miles across the Yorkshire hills, between the Sheffield and Leeds offices to raise money for the Alzheimer's Society.
A reminder to academy schools of some of the key requirements and available resources.
The new Ofsted Common Inspection Framework comes into effect in September.
The Small Business, Enterprise and Employment Act arrived with little fanfare but there are points to note for the company secretary.
A FAQ guide to how the Freedom of Information Act 2000 applies to academies
A court has given landlords extra work to do by requiring deposits to be re-registered when a tenant remains in a property after an initial tenancy.
Wrigleys are proud to join the Office of the Public Guardian's new panel of Deputies.
Wrigleys were delighted to have the opportunity to contribute an essay to this report commissioned by ActionAid and New Philanthropy Capital (NPC)
Can the Court of Protection only choose from the available options for a person who lacks capacity when making a best interests decision? Yes says CA
Following the introduction of new pension flexibilities in 2015, this update considers the issues & priorities for defined benefit & hybrid schemes.
If you have been lucky enough to receive Condition Improvement Funding or other funding for building works, here are a few things to think about.
Friday will see thousands of people across the globe spend a working day volunteering for good causes in their local community
Wrigleys have supported the Dementia Action Alliance to produce a free booklet to help those living with dementia & their families.
Wrigleys have been recognised as one of the Top 25 Private Client Law Firms in the UK.
A short roundup for schools on legal developments that you may have missed over the Spring term.
In a recent case, the High Court ruled that a post-nuptial agreement signed by a wife at the request of her husband was binding.
As we now have some certainty on how trusts will be taxed, a new approach to structuring Wills can be applied.
Couples moving in together can benefit from cohabitation agreements
The Chancellor's Budget announced a review of Deeds of Variation – is tax avoidance his motive or does he simply want to embarrass the opposition?
Dementia Friends Champions Charlotte Buckley and Amy Slinn have held Friends' information sessions for 96 people at Wrigleys...and counting!
In the advisory community there has been concern in relation to HMRC's new DOTAS (disclosure of tax avoidance schemes) proposals.
A landowner was fined £20,000 by a court after the Health & Safety Executive investigated circumstances leading to a delivery driver's death.
Currently, many lump sum death benefits payments from a pension scheme will attract a tax rate of 55%. This will change from April 2015.
The DfE has recently published new model funding agreements for both single and multi academy mainstream academies and free schools.
Important rules come into force on 30 April 2015 for landlords of multi-let buildings with centralised heating, cooling or hot water systems.
A short round up for schools on the legal developments at mid term.
As the budget changes trickle through parliament, it is worth another look at the changes plus a reminder of the consequences for DB schemes too.
We are delighted to share the news that Matthew Wrigley received the Presidents' Award at the Yorkshire Legal Awards.
The BMA Patient Information Special Award for Mental Capacity Resource went to a Headway advice booklet co-written by Wrigleys solicitor Ian Potter.
The intestacy rules apply to estates of people who have died without a Will. We summarise the main changes in the law in force from 1 October 2014.
The Independent, The Telegraph and The Daily Mail reported last month that "savers could be forced to pay inheritance tax while they are still alive".
This article looks how charities can help in the battle against climate change by "divesting" from fossil fuel companies.
Here is a short guide to finding some key information on the new government website.
A short roundup for schools on legal developments that you may have missed over the summer.
Yes – says the High Court in the case of Camurat v Thurrock Borough Council (July 2014)
Should an attorney pay care fees while a dispute about NHS Continuing Care funding is under way?
A new service will allow developers, including co-housing groups, to make enquiries about any plot of land easily, and well in advance of purchase.
Figures released by the High Court this week show that claims against executors for mishandling deceased's estates have tripled over the last year.
Wrigleys consider what impact the NIC Employment Allowance has for deputies and families who employ carers.
The DfE has now released the draft membership Rules for the RPA for academies. This article considers the position and advises a way forward.
Austin Thornton looks at the High Court case referred to in the recent Daily Mail claim that 10,000 families pay care home bills unnecessarily.
The Government has announced a plan to help improve the public understanding of Lasting Powers of Attorney.
With the advent of direct payments to people for council and NHS care, are Independent User Trusts still relevant?
The Department of Health has published a guidance note for the assistance of local authorities and those caring for people who may lack capacity.
A local authority has been successfully challenged after including a compensation award in the means test for residential care benefits
Nursing home managers in the Sheffield area have found that residents who previously qualified for free NHS care have been reassessed as ineligible.
A new Code that came into force on 1 April 2014, has been introduced to help protect members of the public seeking advice on a Will.
Social Investment Tax Relief ("SITR"): what is it and what can it do for you?
Wrigleys Community Care team advised a matrimonial solicitor concerning a proposed settlement of matrimonial property in ancillary relief proceedings
A local authority sought to move a young man with profound disabilities from a successful day care placement.
This article highlights ways to arrange your affairs to ensure the money you want to benefit your child can do so in the most effective way possible.
Trusts for the disabled have undergone important changes recently with a new definition of 'disabled person' and a CGT uplift to all disabled trusts.
By 2018 it is expected that 1.35 million employers will be complying with the requirements to provide a workplace pension scheme.
What are the main legal issues a school should consider when establishing or running a bursary campaign?
Following the creation of the Disclosure and Barring Service (DBS), on the merger of the Criminal Records Bureau and Independent Safeguarding Authority on 1 December 2012, the Home Office has announced that the new criminal record checking system will be free to volunteers.
For many volunteers, the very essence of voluntary work is the flexibility. It is often that freedom that allows volunteers the luxury to help out their chosen organisation in the precious time that they have to spare. Equally, and it is often remarked that, many charities and social enterprises would flounder or fail without the armies of volunteers willing to help out in those sectors.
The community right to bid was introduced through the Localism Act 2011 which allows the Academy Trust to make an application to the Local Authority to register land of "community value" (which can be either private or public land). The land must have been used or is currently used for furthering social well-being or social interests of the local community and will continue to do so to be registered as land of community value e.g. a community centre. If the land is subsequently registered as being of community value and that land was ever for sale then the Academy Trust would be notified and given a right to bid on the land.
This note highlights how The Marriage (Same Sex Couples) Act 2013 may affect occupational pension schemes and any actions which may need to be taken. The Act is expected to come into force in Summer 2014.
Angus Hunter Smart of Wrigleys reviews new rules affecting how debts can be deducted for IHT - unwelcome news for many farmers and landowners.