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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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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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Insight

Planning for the future: What to include in a UK shareholders’ agreement

A well-drafted agreement sets clear ground rules for how the company is run, how decisions are made, and what happens when circumstances change.

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Understanding Court of Protection applications in England and Wales

When someone can no longer make decisions for themselves and has not put a Lasting Power of Attorney in place, the Court of Protection can step in. This article explains what the Court of Protection does, when an application may be needed, and what the application process entails.

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Warranties and indemnities: Key protections in share and asset sales

An overview of warranties and indemnities in share and asset sales, explaining key differences, common protections, liability limits and risk allocation.

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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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