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Protecting your digital memories

James McMullan looks at why it is worthwhile to put plans in place to protect your digital memories for your loved ones when you pass away and how you can do this.

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SDLT changes ahead for multiple and mixed-use purchases

Property buyers looking to pay reduced stamp duty rates when buying multiple residential properties or claiming mixed residential and non-residential use can expect a tightening of the rules following a consultation by HMRC.

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Inheritance Tax account IHT100 forms

HMRC announces an updated approach to the clearance process and the timeline for IHT100 Inheritance Tax account forms.

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Check the ground rules to avoid boundary disputes

Warm weather and longer days see a surge in interest in garden works each year, and where householders improve and replace, boundary disputes are sure to follow.

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Ensure equality in residential tenancies

For residential landlords, identity checks on prospective tenants can be challenging and the penalties harsh for getting it wrong; but trying to avoid tenants with complex immigration status is not an option, as this opens the way to claims of unlawful discrimination.

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No blame but challenges remain…

When the clock finally chimed for no-fault divorce, courts saw a surge in petitions from couples looking to avoid the blame game but challenges still lie ahead for couples leaving a marriage.

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Insight

What lies beneath…

If you’re investing in or developing property, be aware that any mines and minerals beneath the surface could be owned by someone else.

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Can you ever be too young to create a Lasting Power of Attorney?

While most Lasting Powers of Attorney (LPAs) are created by older people, mental capacity issues can strike at any age. Anyone can fall foul of an illness or accident which leaves them incapacitated or even in a coma.

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Death and taxes are said to be the two certainties of life…

While we often stop and have a moan about taxes; very little thought is often given to death itself.

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New trade mark rules simplify counterfeit challenges

A branding challenge toppled the golden arches when a small Irish fast food company managed to block the international McDonald's food chain from trademarking the terms Big Mac and Mc throughout Europe.

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Misbehaviour at the office Christmas party?

Litigation involving the antics of misbehaving employees at the office Christmas party have not only shown that sometimes fact is stranger than fiction, but that on occasion the long-awaited Christmas party can go badly wrong.

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Millennials moving away from marriage

There has been a spate of recent media articles highlighting the numbers of young people in their 20s and 30s staying away from marriage, either entirely or until later life.

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