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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

Key English commercial law differences post-Brexit

The UK government and European Commission signed The EU-UK Trade and Cooperation Agreement on 30 December 2020. Here, Evangelos Kyveris, summarises areas of English commercial law that have been immediately affected.

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Are you a worker?

Worker status was created to reflect the fact that some individuals, whilst not employees, are not fully independent either and are deserving of some protection under law.

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It’s a status thing!

Earlier this year, the Supreme Court upheld the decision of the Employment Tribunal in Uber B.V -v- Aslam & Others; confirming that Uber drivers are workers.

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Veganism and employment law

Vegan beliefs extend beyond Veganuary

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Enforceability: Post-termination restrictions

Quilter Private Client Advisers v Falconer is a rare case on PTRs and acts as a stark warning to employers not to use ‘template’ clauses without due consideration.

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Employers: How to lawfully dismiss an employee

If you are considering the possibility of terminating a member of staff's employment, it is important to ensure that there are internal procedures in place which are fair and reasonable and that those procedures are followed. A careful approach reduces your exposure to claims before an Employment Tribunal.

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