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Helpful advice and company news from Barker Gotelee.

What to think about when writing your Will

There are many things to consider when writing your Will. Here is our guide to some of the most common factors: Executors are the people who deal with everything after you are gone. Their job would be to collect in your assets, notify any relevant people/organisations that you have died and distribute/manage your estate. Anyone […]

New rules for entrepreneurs’ relief

Entrepreneurs’ relief is available to individuals (and, in certain cases, trustees) who realise qualifying gains. It operates so as to apply a rate of Capital Gains Tax of 10% to qualifying gains up to a lifetime limit (currently set at £10 million). New rules about qualifying for the relief came into force late last year. […]

Perpetually renewable leases – take care when granting the right to renew

Tenants are generally keen to maintain the ability to remain in their business premises at the end of a lease and landlords prefer not to afford tenants the statutory rights of tenure under the Landlord and Tenant Act 1954. Rights to renew a commercial lease are therefore a common point of negotiation between landlords and […]

Probate fees rise ‘not a tax’, insists Government

Following considerable criticism of the upcoming hike in probate fees, Lucy Frazer MP (the Parliamentary Under-Secretary for Justice) has denied this is a tax. Instead, in her written response to the Society of Trust and Estate Practitioners, Ms Frazer describes the charges as a ‘progressively banded fee scheme’. As we reported recently, from April, when […]