Lauren Edwards

In April 2017, the Residence Nil Rate Band was introduced to provide an additional Inheritance Tax Relief for homeowners who wanted to leave their property to a direct descendant. Any unused portion of this Relief is transferrable between married couples....

The new Renting Homes (Wales) Act (2016) (“the Act”) was implemented on 1 December 2022 and introduced considerable changes of which private residential landlords must be aware. These changes are effective immediately. A key change under the Act...