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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

Checking your employment status

Checking your employment status and understanding it is essential, as it determines your legal rights, tax obligations, and benefits.

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What is the reasonableness test?

The Unfair Contract Terms Act 1977 (UCTA) protects consumers and parties with lesser bargaining power from unfair or unreasonable contractual provisions.

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Step-families and succession planning

With increasing rates of re-marriage and the resulting blended families, parents need to take action if they wish to protect children from a previous relationship's inheritance.

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How could your corporate commercial lawyer make or break your business?

Every good corporate commercial lawyer truly appreciates that your business is your legacy, not simply your job. Corporate lawyer Evangelos Kyveris looks at the essential qualities to look for when choosing a corporate commercial lawyer.

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The road ahead for Businesses

Corporate partner Victoria Holland looks at the road ahead for businesses.

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Financial planning for cohabiting couples

As of 2021, 3.6 million couples in the UK chose to cohabit rather than get married or enter a civil partnership.

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