David Bird reviews the latest developments in tax and estate planning, including negligible value claims for CGT, inheritance taxand agricultural property relief
With so many commercial properties lying empty because of the economic downturn, landlords should take advantage of the new, less formal 'meanwhile' leases, which are designed for short-term lettings, says Michael Fahy
The right of tenants to 'virtually assign' leases has been strengthened by a recent case, but the change should also be welcomed by landlords, says Julian Sidoli del Ceno
The green lease toolkit will encourage landlords and tenants to work together on environmental issues, allowing them to put ideas into practice which will prepare the way for eventual legislation, says Dominic Beeton
The rights of landowners and of the public in relation to village green registration can co-exist, the Supreme Court has ruled, but further clarity on the position post-registration is needed, say William Webster and Paul Wilmshurst
By using professional probate genealogists, practitioners can save time and money as well as significantly reduce the risk of claims from missing beneficiaries, says Andrew Kidd
