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News

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

Compulsory purchase – what does this mean?

Owners have a right to peaceful enjoyment of their property. However, there can be occasions when that right is overcome, forcing the owner to sell up and move out. One such occasion is when the owner receives a Compulsory Purchase Order.

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Legal jargon in wills: understanding your will

When preparing a will, it's common to encounter legal jargon that might be confusing. This article aims to clarify those terms, ensuring you understand your will completely.

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Electronic signatures and digital contracts

Digital contracts are agreements or e-contracts created and executed using digital methods. Parties no longer need to print, manually sign, scan and email (or post) various sections or counterparts. "Digital contracts utilise technology that offers better security and authenticity than wet-ink signed contracts", says Patrick Simpson.

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Family mediation and child arrangements

What to do when you separate and there is no agreement in place for the children?

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Is your business acquisition ready?

Is your business ready for an acquisition? Learn key considerations from corporate lawyer Evangelos Kyveris at RIAA Barker Gillette, including growth strategy alignment, financial readiness, logistical preparation, and professional assistance for a successful acquisition.

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How should an employer respond to a ‘heat of the moment’ resignation?

Employers should remember that a 'heat of the moment' resignation should be treated differently from those that come in the usual course of business. They are often verbal and unexpected and usually follow a workplace disagreement. To do otherwise may expose the business to the risk of an unfair dismissal claim.

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