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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

Don’t put your footer in it when it comes to contracts

Companies are being urged to review their electronic procedures following a court ruling that an automatic email signature could suffice to conclude a binding contract.

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Trial periods in a redundancy scenario

The Employment Tribunal has ruled that employers must give clear notice of the termination of the redundant role when any alternative employment is offered, and a trial period commences during a redundancy consultation.

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Human rights, employment and social media

The European Court of Human Rights has held that the dismissal of an employee for writing a social blog could be a violation of their human rights under the right to freedom of expression.

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Gifts and entertainment or bribery and corruption?

Under the Bribery Act 2010, any corporate gift or hospitality must be reasonable and proportionate. Companies who get it wrong may find themselves on the wrong side of the law.

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Debunking myths about dying without a will (intestate)

Making a will is one of the most important things you can do for your loved ones. However, research from Royal London* found that 5.4 million adults in the UK do not have a will.

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Why a Lasting Power of Attorney is a business essential

When estate planning and will drafting, business owners often overlook the impact it may have on their business affairs. James McMullan highlights the issues that business owners need to consider.

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