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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

Directors must understand the implications of AI

In the heart of the digital age, artificial intelligence (AI) has emerged as a transformative force reshaping the landscape of corporate governance and redefining the roles of directors within companies.

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Overzealous employee monitoring may overstep data protection boundaries

Employers who use software to help manage productivity and other employee activity may inadvertently violate data protection regulations.

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Legal considerations for launching a charity business

Passionate about making a positive impact? Setting up a charity can be the perfect way to contribute to your community or even globally. This guide offers step-by-step instructions and insights into operating a UK charity.

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Business First Magazine

Autumn / Winter 2023

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UK approach to AI regulation

AI is rapidly advancing and revolutionising how we live, work and interact with technology. AI makes the impossible possible, and the future holds great promise for how this technology can transform our world. However, as with any ground-breaking technology, risks and challenges are associated with the development and implementation of AI, which society must consider and address to ensure a responsible and beneficial outcome for all.

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Death of a shareholder

Corporate solicitor Evangelos Kyveris and private client partner James McMullan of West End Law Firm RIAA Barker Gillette, look at what happens to a shareholder's shares when they die.

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