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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

Business Interruption Insurance

After the Supreme Court's judgment earlier in the year, what are the legal and practical impacts of the FCA's business interruption insurance test case?

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Security camera neighbour comes unstuck

The Christmas holidays provide an opportunity to catch up with jobs around the house, but this could lead to trouble, as Mr Woodard found out when installing security devices around his home.

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Parents: No need to Claus a Scene at Christmas

While Christmas is one of the most joyous times of the year, it can be challenging for separated families.

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Excluding liability in commercial contracts

Most commercial contracts use liability clauses to manage risks in the event of default, either by excluding liability altogether or setting a limit on liability.

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Understanding if the force is with you

'May the force be with you' is usually the concern of Jedi knights heading to battle in Star Wars, rather than something that company directors look for. But for those companies looking to claim that the coronavirus pandemic has given rise to circumstances beyond their control in delivering on contracts, another major ‘force' is concentrating minds.

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Succession planning for sole traders

While nobody likes to think about what might happen after they’ve died, it pays to plan ahead.

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