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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

Mince pies and the minimum wage 

A reminder to employers that seasonal staff must receive the correct pay and holiday entitlements over the festive period. With temporary and irregular-hours workers now a core part of Christmas trading, businesses are urged to double-check minimum wage compliance, holiday accrual, and payslip transparency to avoid costly HMRC scrutiny.

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Shifting the balance: How the leaseholder-landlord relationship has changed

Back in 2017, the Conservative government pledged to ‘Improve consumer choice and fairness in leasehold.’ But making a commitment and delivering on it are two very different things - as Stuart Jacobs explains in this article.

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Menopause awareness month: Legal protections and what employers need to know

October is Menopause Awareness Month, highlighting the transition and the support available for those affected. While there are currently no menopause-specific employment laws, existing protections apply, and the forthcoming Employment Rights Bill is expected to introduce clearer obligations for employers.

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DIY probate in England – understanding the risks

In England and Wales, probate is the procedure by which the deceased’s will is proven in court and the executors are given authority to distribute the estate. If there is no will, a similar process applies through “letters of administration”.

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What happens if there’s no will?

Someone passing away without a valid will is more common than you might expect. When this happens in England, the person is said to have died intestate, and it means the law steps in to decide what happens to their estate.

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Upward-only rent reviews to be banned in new commercial leases

The government has announced a significant reform to commercial property law in England and Wales. As part of the English Devolution and Community Empowerment Bill, upward-only rent review clauses will be banned in new commercial leases, marking a substantial shift in landlord–tenant dynamics.

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