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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

The life stages of legacy planning

Record property values and family structures make inheritance planning a growing issue yet research shows that more than half of adults in the UK do not have a will in place, with the figure rising to almost 60% among parents.

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Whistleblowers: A quick guide

Whistleblowers are protected by the Public Interest Disclosure Act 1998, which means it’s against the law for anyone to be treated unfairly or dismissed because they have blown the whistle.

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Dismissed with less than two years’ service?

If you have been employed for less than two years and your employer dismisses you, generally, you have will have no claim for unfair dismissal.

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Ready, steady, fit-out!

Retail and corporate tenants taking a lease of new or older premises will typically have fit-out works to carry out to get their new premises ready for occupation.

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Feathering new nests for fledgling students

Exam results have been released and new students know where they will be heading for university. Following the relief of results day, the next big headache for parents is often the search for accommodation, whether for first-timers or returning students.

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Childcare during the school holidays: What are the options?

If you work full time in the UK, you are entitled to at least 28 days paid annual leave, including the eight bank holidays. For parents of school-age children, however, that is often not enough to juggle childcare during the school holidays.

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