The Ministry of Justice has confirmed that they will be centralising probate registries as part of a £1 billion reform programme resulting in the closure of regional probate registries. The move will see regional probate registries close and all probate services, except for some administrative work, centralised at the Courts and Tribunals Service Centre in Birmingham. The restructuring is designed to improve the service by bringing together expertise in one central location.
JC Solicitors were delighted to support the Alzheimer’s Society annual Cupcake Day event this month.
We asked people to guess the number of sweet treats in our huge mountain of cakes in our Alton office window. For every ‘guess’ we donated £1 to the fundraiser.
In tax year 2015/6 a total of 658 families living in Guildford, Surrey were subject to inheritance tax. This is more that anywhere else in the country. The average amount paid per family was £231,000. For a point of comparison, only 31 estates in Wigan (Greater Manchester) valuable enough to attract an inheritance tax (IHT) liability.
Evaluation of the Government’s proposal to repeal Section 21 of the Housing Act 1998
Earlier this year, the Ministry of Housing announced a ‘generational change’ to private renting in their report titled Overcoming the Barriers to Longer Tenancies in the Private Rented Sector. By repealing section 21 Housing Act 1998, this government would end so-called ‘no-fault’ evictions. This is a ‘significant step’ considering that the majority of landlords were against removing this type of eviction. Many landlords rely on the section 21 ‘no-fault’ eviction as this usually provides a swifter outcome in the court than other avenues.
From April 2016 onwards, those purchasing a second home as an investment property or holiday home have been liable for a higher rate of SDLT at 3%. In the recent Tribunal case of P N Bewley v Her Majesty’s Revenue and Customs (HMRC) 2019 UK FTT 65, however, Mr and Mrs Bewley were exempted from the higher rate because the property was not habitable at the point of completion.
Baking a difference
In the average time it takes to bake a batch of cakes, six people in the UK will develop dementia. It is now the leading cause of death in England and Wales, overtaking both cancer and heart disease.
Cupcake Day helps to fund pioneering research, crucial support services and vital care. Cupcake Day has raised £2.7 million since 2016 enabling the Alzheimer’s Society to continue to help anyone affected by dementia – wherever they are, whatever they’re going through.