Entries by Alex Robertson

GOVERNMENT CONSULTATION ON NON RESIDENT SDLT SURCHARGE

“The art of taxation consists in so plucking the goose as to procure the largest quantity of feathers with the least possible amount of hissing.” – Jean-Baptiste Colbert (Louis XIV’s finance minister) Until relatively recently the UK was a tax haven for overseas buyers by reason of potentially favourable treatment for CGT (Capital Gains Tax) and IHT (Inheritance […]

UK Property Ownership – Tax Implications

From 6th April 2017 the UK Inheritance Tax (IHT) law changed so that the use of offshore companies to own UK residential property can no longer provide a shelter for Inheritance Tax. For deaths on or after 6th April 2017 all non-UK domiciled persons will now be liable to pay Inheritance Tax at the rate […]

DEVON RESTRICTIONS (S157 Restrictive Covenants)

If you are looking to purchase a property in Devon there are many towns and villages which include properties that are subject to a Devon Restriction. To name a few, Kingsbridge, Salcombe, Thurlestone, Hope Cove, Bigbury, Ugborough, South Milton, Honiton, Chudleigh, Budleigh Salterton and Axminster. A Devon Restriction means that you can only buy the […]

Choupette – The world’s richest cat!

Shortly after the news of Karl Lagerfeld’s death was announced came the somewhat surprising news that due to the writing of his Will, his pet cat, Choupette, was expected to receive a substantial part of his estate. Mr Lagerfeld was a German national living in France but it is interesting to consider to what extent […]

The Bank of Mum & Dad

After recently returning to Bartons after a period of maternity leave, Kristy Giles, Associate Director and Head of the Kingsbridge Property Department, has reflected on the changes to the legal profession in the last 20 years since she began as a junior. The Bank of Mum and Dad is now more prevalent than ever before […]

Separation and Divorce – Take the Right Advice!

“Knowledge is power” is a popular saying attributed to Sir Francis Bacon in the 16th century and still rings true today.  The more information and expert advice we have, the easier it is to make good and sensible decisions.   At this time of year, family lawyers receive a surge of enquiries from people who […]

Bartons’ Marine Team Does it Again

Bartons solicitors’ Marine team have again secured its rankings in the prestigious legal directories The Legal 500 2019 and Chambers & Partners 2018.  The directories analyse the capabilities of law firms across the world.  Both undertake comprehensive research with clients and peers to rank applicants.   Bartons Marine are delighted to be ranked in the […]

Gifting

The season of giving is here and although inheritance tax may be far from your mind, it’s always worthwhile to consider the rules on gifting. Small gifts such as Christmas or birthday gifts do not form part of your estate for inheritance tax purposes as long as they are made from surplus income and do […]

THINK VERY CAREFULLY BEFORE YOU PRESS “SEND”!

Recognising that the time has come to end a serious relationship is often very stressful.  There can be a lot of upset, confusion and worry which sometimes leads people to feel irrational and emotional and behave and say things in a way which they would not normally do.  Often, communication takes place between separating couples […]