Wedlake Bell

High Value Council Tax Surcharge For many years, the UK stood apart from our European neighbours by not imposing an annual property tax...

The Code The City Code on Takeovers and Mergers (the Code) has, for nearly 60 years, been the rule book for the conduct of takeovers,...

It is difficult to negotiate a fair financial settlement, or for a Judge to determine a fair outcome for financial division on divorce,...

The 2032 date for possession was fixed having regard to “exceptional circumstances” within the meaning of s 335A(3) Insolvency Act 1986...

1. Gateway 2 progress Early indications are that the operational changes to the Building Safety Regulator (BSR) made in the latter half...

STAGE 1: Auction opening and indicative offers The starting point in M&A auctions is usually the preparation of an information memorandum...

What happened? The Seller, Henley Developments, obtained outline planning permission for a residential development site in Ebbsfleet,...

2026 begins with renewed momentum: fresh starts, evolving rules for wealth and estate planning, and a lively political backdrop. After a...

It is worth a reminder of how we got here: as the rules stood, historically, there was no limit on the value of property which, if it...

Make use of available agricultural or business inheritance tax reliefs Currently, qualifying agricultural or business assets can receive...

Corporate structures offer no safe harbour. Recent rulings confirm that associated companies, parent entities and even later acquirers...

In Almacantar Centre Point Nominee No.1 Ltd & Ors v Penelope de Valk & Ors, on appeal to the Upper Tribunal (UT) from the First Tier...

Despite them feeling like one of the family, under English law, pets are legally classified as chattels i.e. they are deemed items of...

As the year begins, many private clients are reviewing their affairs and setting resolutions. One area that demands particular attention...

After outlining the statutory scheme, the deputy judge turned to what he regarded as the main legal question arising on such a petition,...

Yerbury v Azets Holdings Ltd [2025] EWHC 757 In Yerbury v Azets, the difference between the individual practitioners and their firm came...