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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

Dilapidations explained: What commercial tenants and landlords need to know

Dilapidations are a common source of dispute at the end of a commercial lease. They can involve significant sums of money and often come as an unwelcome surprise to tenants who believed they had left a property in reasonable condition. Understanding what dilapidations cover and how claims are assessed is essential for both landlords and tenants navigating the end of a lease.

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The role of due diligence in corporate transactions

In corporate transactions, due diligence is a key stage that usually follows agreement of Heads of Terms, allowing the Buyer to investigate the target company or its assets before committing to the deal.

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Love in later life and the inheritance tax trap

Increasingly, lawyers are seeing couples who have chosen to live together rather than marry, sometimes for many years, without fully appreciating how differently the law treats them, particularly when it comes to inheritance tax and financial protection on death.

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Understanding Heads of Terms in corporate transactions

Heads of terms are a crucial first step in corporate transactions. Learn what they include, why they matter, and how they shape successful deals.

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Flexible working requests: A guide for employers and employees

This guide explains the statutory process for flexible working requests, outlines employer obligations and shares best practices to help navigate requests effectively.  

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Missteps and misunderstandings: The hidden risks in modern break-ups

Christmas is the time for coming together, however financial pressure, childcare strain and the intensity of family gatherings may mean that for many couples, the season of good cheer becomes the point at which problems can no longer be ignored.

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