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News

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

Lockdown family breakdown toolkit

The Coronavirus lockdown is redefining lifestyles and the boundaries of our interactions; a situation that can challenge even the strongest bonds.

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Suspension of rent because of a lockdown

Often business people are somewhat disinterested in the content of a lease of commercial premises, but the lockdown measures resulting from the Coronavirus have prompted varied questions that are likely to leave a long-term print on the wording of leases.

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Make your will the top of your list

We recommend you review and/or update your will on any major life-changing event. This could be anything from a birth, marriage, death, divorce, or even receiving a windfall such as a lottery win or inheritance.

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Relying on legal advice can provide a defence

Taking legal advice and honestly relying on it can stand as a defence to claims where a defendant’s necessary belief must be demonstrated for the claim to be successful.

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Lockdown your data whilst remote working

Businesses processing personal data must keep the protection of customer and employee data at the front of continuity planning as they tackle the Coronavirus threat.

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Co-parenting during COVID-19

With the kids at home and the country in lockdown, it is an incredibly difficult time for all families right now, but even more so for those families where parents are separated or are separating.

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