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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

The benefits of having a will

A will gives you and your family peace of mind that your affairs are in order, putting less unnecessary stress on them during a difficult time.

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Should you include your children in mediation?

Examining child-inclusive mediation and whether it is suitable for your family.

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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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