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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

Change in divorce law looks set to stop the blame game

No fault divorce is likely to be introduced, but professionals say fair deal on asset sharing means mediation must remain top of the agenda

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Safeguarding’s vital when appointing others to act

Increasing numbers of people are taking advantage of a simplified online process to make a Lasting Power of Attorney, which enables others to manage their affairs if they become unable to do so themselves, but alongside there is a surge in reports of abuse by attorneys. “It’s important to get guidance and set safeguards in place when permitting others to manage your affairs.” says private client specialist, James McMullan who explains how the process works and the ways in which you can protect yourself.

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What lies beneath…

If you’re investing in or developing property, be aware that any mines and minerals beneath the surface could be owned by someone else.

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Can you ever be too young to create a Lasting Power of Attorney?

While most Lasting Powers of Attorney (LPAs) are created by older people, mental capacity issues can strike at any age. Anyone can fall foul of an illness or accident which leaves them incapacitated or even in a coma.

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Death and taxes are said to be the two certainties of life…

While we often stop and have a moan about taxes; very little thought is often given to death itself.

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New trade mark rules simplify counterfeit challenges

A branding challenge toppled the golden arches when a small Irish fast food company managed to block the international McDonald's food chain from trademarking the terms Big Mac and Mc throughout Europe.

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