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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

Squatters: What to do when they return

Landlords have been plagued...

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Commercial leases: What to do when a tenant breaches

There can be a number of different options available to a landlord whose tenant is in breach of the lease during the term. There are also some steps, which prudent landlords can take to protect their position (excluding for non-payment of rent) (commercial property).

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What happens when you only receive part of an enforcement debt?

Circumstances can arise where you have a judgment debt and have instructed enforcement officers to seek to pursue the sums due, but in some instances, the debt is only partially recovered.

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Consumer protection

Assured shorthold tenants can now bring civil proceedings to unwind their tenancies, get a full refund, discounted rent and claim damages.

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Business lease applications

Ensuring both joint tenants apply for a business lease renewal to avoid losing security of tenure

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A notice to quit served by one joint tenant can determine the tenancy

The Supreme Court has ruled that a notice to quit served by one joint tenant determines the tenancy and does not infringe European Human Rights.

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