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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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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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Insight

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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Protect SMEs from corporate criminal liability

The law treats corporations as separate legal entities, but to what extent can your employees' actions result in your business being found criminally liable?

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Divorce applications at ten-year high

On 6 April 2022, the Divorce, Dissolution and Separation Act (2020) came into force - a landmark reform introducing ‘no-fault divorce’ for couples ending their marriage.

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What is a trust fund?

A trust is a way of managing assets such as money, investments, land or property by formally transferring the assets to a trust fund administered for the benefit of others.

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The changing landscape of divorce

At RIAA Barker Gillette, we work with experts and professionals to achieve the best result for our clients in a friendly and non-confrontational manner.

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