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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

Misbehaviour at the office Christmas party?

Litigation involving the antics of misbehaving employees at the office Christmas party have not only shown that sometimes fact is stranger than fiction, but that on occasion the long-awaited Christmas party can go badly wrong.

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Millennials moving away from marriage

There has been a spate of recent media articles highlighting the numbers of young people in their 20s and 30s staying away from marriage, either entirely or until later life.

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Caste discrimination at work

Caste is not currently one of the protected characteristics under the Equality Act 2010 and therefore caste discrimination is not explicitly prohibited.

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When the end of summer spells the end of a marriage

Lawyers often talk about ‘divorce day’ in January and report a similar surge when summer holidays are over. Research* looking at the timing of divorce petitions bears this out, with peaks after the summer and winter holidays. The researchers suggest that while troubled couples may view holidays as a time to stand together for children and an opportunity to mend relationships, the reality is that proximity exacerbates tensions and may be the final straw for many.

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Too poor for retirement?

Why younger generations will have to work more, save more or spend less

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Landlords must check they hit the spot with deposits

Claims for incorrectly handled property rental deposits are soaring and landlords should be alert to the danger and ensure they or their agents are complying with the legal requirements, if they want to avoid high penalties

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