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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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Blame game ends

We highlight the benefits of 'no blame' divorce, which came into effect in April 2022.

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Effects of Covid-19 on inheritance tax

Private Client solicitor, James McMullan, takes a closer look at the effects of covid-19 on inheritance-tax and estate planning.

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Insight

Making your wishes clear

Private client partner James McMullan looks at how you can clearly communicate your wishes when giving Power of Attorney.

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How employment law affects your business

Employment partner Karen Cole looks at when the employment relationship starts and how businesses can navigate their journey successfully to its end.

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Pronouns in the workplace

A potential naming minefield for employers relates to gender identity and preferred pronouns.

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Do I need planning permission to make changes to my garden?

With summer just around the corner, many people plan to make changes to their gardens. Some changes might be extensive, including decking, a garden office, fences or a total landscaping overhaul. While you generally won't need permission to plant your favourite flowers, more extensive projects may require planning permission.

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What are your children’s inheritance rights?

When drafting a will, one of the key things you will need to consider is who you want to inherit your estate.

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Dangers of deceit

In the case of Pisante v Logothetis, the Commercial Court ruled that false statements made by the Defendant encouraged the Claimant to make substantial investments in the Defendant’s business. The Court relied on the law of deceit awarding the Claimant significant damages plus the rescission of the contract.

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