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Helen Coward writes for Tax Journal on the main purpose test for SDLT group relief

Helen Coward writes for Tax Journal on the main purpose test for SDLT group relief

Helen Coward, Partner, examines the recent decision in The Tower One St George Wharf Ltd case concerning the SDLT group relief anti-avoidance rule.

Read her full article first published in Tax Journal.

Our thinking

South West Business Insider quotes Sara Wilson on social media policies in the workplace

Sara Wilson

In the Press
06 Jun 2023
Sara emphasises how essential it is for businesses to have up-to-date social media policies that are fit for purpose... Read More Sara emphasises how essential it is for businesses to have up-to-date social media policies that are fit for purpose...
Assessing capacity to make a will – recent case suggests a new approach

Harriet Betteridge

Insights
05 Jun 2023
Questions around testamentary capacity are one of the most common reasons for wills to be challenged Read More Questions around testamentary capacity are one of the most common reasons for wills to be challenged
Top Ten Tips – Dealing with Restrictive Covenants

Anna Donnelly

Insights
02 Jun 2023
We set out our top ten tips for ensuring enforceability of a restrictive covenant, or how to seek to argue it is not. Read More We set out our top ten tips for ensuring enforceability of a restrictive covenant, or how to seek to argue it is not.
PE Hub quotes Richard Davies on private equity interest in football and sports

Richard Davies

In the Press
02 Jun 2023
Is football an attractive investment for private equity firms? Read More Is football an attractive investment for private equity firms?
Post-death claims in the Roy household - children, cohabitees and candid wives

Tamasin Perkins

Insights
26 May 2023
In Succession's penultimate episode, we consider post-deaths claims against Logan's estate from the key characters. Read More In Succession's penultimate episode, we consider post-deaths claims against Logan's estate from the key characters.
Payment Expert quotes Janine Regan on the record £1bn fine against Meta over EU data protection violations

Janine Regan

In the Press
25 May 2023
"This fine concerns some of the most legally complex issues that data privacy practitioners have ever had to tackle." Read More "This fine concerns some of the most legally complex issues that data privacy practitioners have ever had to tackle."
The Guardian quotes Gareth Mills on Microsoft lodging an appeal against the CMA’s decision to block its Activision Blizzard deal

Gareth Mills

In the Press
25 May 2023
Microsoft appeals UK veto of Activision Blizzard takeover Read More Microsoft appeals UK veto of Activision Blizzard takeover
Emily Chalkley writes for The Evening Standard on the Goldman Sachs equal pay settlement and potential for future claims

Emily Chalkley

In the Press
25 May 2023
Is class action of this magnitude only reserved for the United States? Read More Is class action of this magnitude only reserved for the United States?
Employment Podcast: Sexual harassment in the workplace

Nick Hawkins

Podcasts
25 May 2023
What steps can employers take to prevent sexual harassment in the workplace? Read More What steps can employers take to prevent sexual harassment in the workplace?
Charles Russell Speechlys’ Family Team act for wife in securing 50% of the family’s assets - over £140m

William Longrigg

In the Press
25 May 2023
Charles Russell Speechlys’ Family Team act for wife in securing 50% of the family’s assets - over £140m Read More Charles Russell Speechlys’ Family Team act for wife in securing 50% of the family’s assets - over £140m
The Second Law Commission's Consultation Paper on Reforming the Arbitration Act 1996

Katherine Keenan

Insights
24 May 2023
Here we look at the second consultation on reforms to the Act which came to an end on 22 May 2023 addressing three key issues. Read More Here we look at the second consultation on reforms to the Act which came to an end on 22 May 2023 addressing three key issues.
Real Estate Private Credit in the GCC

Insights
24 May 2023
real estate, private credit, Dubai, GCC, UAE Read More real estate, private credit, Dubai, GCC, UAE
The Law Society Gazette quotes Duncan Lamont on the Leveson Inquiry

Duncan Lamont

In the Press
23 May 2023
From hacking claims to SLAPPs, the media – and media lawyers – remain under critical scrutiny. Read More From hacking claims to SLAPPs, the media – and media lawyers – remain under critical scrutiny.
The Debt Respite Scheme two years on – Where are we now?

Lauren Spark

Insights
22 May 2023
Two years ago, the Debt Respite Scheme came into force, but what does it mean now? Read More Two years ago, the Debt Respite Scheme came into force, but what does it mean now?
Q&A: Is a lease of a woodland a farm business tenancy?

Emma Preece

Insights
22 May 2023
Would a lease of a woodland be a farm business tenancy or a Landlord and Tenant Act 1954 lease? Read More Would a lease of a woodland be a farm business tenancy or a Landlord and Tenant Act 1954 lease?
Charles Russell Speechlys’ Private Wealth Disputes team act for the successful Claimants in rare case involving a promise to make a will

Graeme Kleiner

News
19 May 2023
“This was a very interesting case involving a promise to make a will..." Read More “This was a very interesting case involving a promise to make a will..."
Sleepwalking into (disclosure) oblivion – key considerations when litigation’s in the air

Sara Pridgeon

Insights
19 May 2023
In this week’s Succession article, we highlight a few key points to keep in mind when faced with proceedings in the English legal system. Read More In this week’s Succession article, we highlight a few key points to keep in mind when faced with proceedings in the English legal system.
Inheritance and the Farmhouse

Katie Talbot

Insights
18 May 2023
Agricultural Property Relief (APR) of farmhouses presents a valuable opportunity to shield its agricultural value from inheritance tax. Read More Agricultural Property Relief (APR) of farmhouses presents a valuable opportunity to shield its agricultural value from inheritance tax.
Property Week quotes Emma Humphreys on the Renters (Reform) Bill

Emma Humphreys

In the Press
18 May 2023
The biggest shake-up of the private rented sector in a generation? Read More The biggest shake-up of the private rented sector in a generation?
Nick Hurley writes for City AM on the government’s plan to slash non-compete clauses

Nick Hurley

In the Press
18 May 2023
One of the most eye-catching proposals, certainly to City types, is the plans to legislate away non-compete clauses longer than three months Read More One of the most eye-catching proposals, certainly to City types, is the plans to legislate away non-compete clauses longer than three months

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