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Rising living costs can affect your maintenance order

In many cases, the cost of living crisis is likely to affect ongoing maintenance payments. We explore the topic and the solution available.

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HMRC deadline dispensation for trustees

Trustees who missed the September deadline to comply with the expanded scope of the Trust Registration regime have been thrown a lifeline by HMRC. HMRC will not penalise those who missed the cut-off date through ignorance.

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HMRC impose new obligations on trustees

Trustees must register their trust with the Trust Registration Service by 1 September 2021, even if it does not incur a tax liability.

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Crunch time for residential landlords?

Proposed new legislation is the latest in a fast-changing landscape for the private rented sector.

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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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Insight

Artificial intelligence will be challenged

Ed Sheeran has been defending himself in court against claims that he copied Marvin Gaye’s classic Let's Get It On for his 2014 hit: I’m thinking out loud. And while the songwriter had a successful outcome, copyright experts say the real challenge ahead for Ed is not from other songwriters but from the robots.

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Articles of association and shareholders’ agreements explained

We examine the roles of Articles and shareholders' agreements, their differences, and the reason a business might have both in place.

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When is a gift of the family home, not a gift?

A gift of the family home may trigger Capital Gains Tax, Income Tax, Stamp Duty Tax and Inheritance Tax.

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Get your skates on to get moving

For those looking to sell their property in 2023, house movers should get themselves race-ready in the face of extended timeframes to achieve completion and ensure that all the paperwork is up to date and ready before they put up the sale board.

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Can a lease extension remove burdensome ground rent charges?

On 30 June 2022, Parliament enacted the Leasehold Reform (Ground Rent) Act 2022. This long-awaited reform ended the charging of ground rent payments to owners of new residential long leases of single dwellings in England and Wales by their landlord.

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Prenuptial agreements; have you got yours?

The benefits of having a prenuptial agreement: why every couple should consider one.

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