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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

What is a SOSR dismissal?

“Some other substantial reason”

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Zero-hours contracts: many questions

Businesses are increasingly using non-standard contracts to add more flexibility to their workforce. But, with recent regulations seeking to make sure zero-hours contracts are fair, what do businesses need to look out for?

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Facing up to the social media challenge

Every business using social media should get to grips with publishing law and advertising regulations if they are to avoid reputation-damaging incidents.

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Publication of Employment Tribunal Judgments

What does this mean for employers facing a claim in the Employment Tribunal (ET)?

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Employers to pay apprenticeship levy

The apprenticeship levy is due to come into force in April 2017

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Unmarried couples need to protect themselves

Cohabitees should face up and formalise arrangements, rather than keeping their fingers crossed.

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