The following Private Client Q&A provides comprehensive and up to date legal information covering:
Business asset disposal relief (BADR), which was previously known as entrepreneurs’ relief before the 2020–21 tax year, is a capital gains tax relief on qualifying business disposals by, typically, small and medium-sized business owners, whether they are shareholders in their personal company, sole traders, partners or trustees of a
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SRA Code of Conduct for individuals and firmsThis Practice Note provides guidance on the SRA Codes of Conduct, contained in the SRA Standards and Regulations, in force from 25 November 2019. The SRA Standards and Regulations include two Codes of Conduct—a Code forSolicitors, RELs and RFLs and a Code
Lexcel—assessmentLexcel is the Law Society's practice management standard. It is not compulsory although Lexcel accreditation can be helpful for firms wishing to be accredited under the Conveyancing Quality Scheme or the Legal Service Board's Specialist Quality Mark. This Practice Note tells you
Nuisance—establishing a claim for private nuisancePrivate nuisance—what situations can give rise to a claim?Private nuisance normally involves interference with the claimant’s enjoyment of their land, usually by noise or smell or by the causing of actual physical damage to their property. In
Involuntary manslaughterInvoluntary manslaughter—introductionManslaughter can be classified as either voluntary or involuntary. Voluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element—hence the label voluntary manslaughter) but
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