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News

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

What might force majeure look like post COVID-19?

‘Force majeure’ can be used as a way of exiting a contract. But what is it? And does it apply to post-Covid-19 contracts?

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Solicitor apprentice insight: employment seat

Patrick Simpson joined RIAA Baker Gillette's employment team in September 2019 coinciding with the third year of his six-year solicitor apprenticeship.

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Should sanctions for dishonesty be harmonised?

Reading the recent Judgment of Mr Justice Julian Knowles in Simawi v General Medical Council provokes thought, not for the first time, about the apparent disparity between sanctions imposed for dishonesty within healthcare and legal services.

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Processing an estate as an executor during COVID-19

Adjusting to the challenges caused by Coronavirus has been difficult for all of us. However, for those dealing with the death of a loved one, the onerous obligations placed on executors may seem overwhelming.

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Holiday entitlement, pay and furlough

What are my employees entitled to?

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COVID-19: Due diligence issues in corporate transactions

The outbreak of the Coronavirus disease (COVID-19) brought widescale market disruption, government-imposed lockdowns and global restrictions on travel which, in turn, triggered wholesale shifts in working arrangements and widespread cash flow and liquidity issues for many businesses.

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