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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

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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Character is, perhaps, destiny

Reliance on 'good character' is not limited to dishonesty allegations (although it is most often seen in that context). It is not a defence but remains a useful tool in the box.

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When jointly doesn’t mean equally?

We highlight the difficulties an unmarried couple may face when they own property together in the event of a relationship breakdown.

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Relationship breakdowns

RIAA Barker Gillette is a leading family law firm in Central and North London. It is our approach that stands us apart.

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The importance of being transparent

Under the SRA's Transparency Rules 2019, authorised firms must publish costs and complaints information to clients and potential clients on their websites.

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