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News

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

Understanding the Roles of Executors and Trustees

When making a will, you place significant trust in those appointed to carry out your wishes. Executors and trustees are key roles, often held by the same people, but their responsibilities differ. Understanding these roles and their obligations helps you make informed decisions when planning your estate or taking on either position.

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Assigning or Subletting a Commercial Lease: What Tenants Need to Know

This article explains the key differences between assignment and subletting, outlines the legal framework in England and Wales, and highlights the practical issues tenants should consider before taking action.

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Completion and post-completion steps in a sale: Final steps for sellers

A guide to completion and post completion steps in a corporate sale including exchange, stamp duty, Companies House filings and key administrative requirements.

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How to protect your brand: A beginner’s guide

Trademark protection for businesses explained, including how to register a trademark in England and Wales and the key steps to protect your brand.

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Inheritance Act claims and letters of wishes: Managing risk in estate planning

This article explains who can bring a claim, the strict time limits involved, and the risks for executors and beneficiaries. It also explores how a carefully drafted Letter of Wishes can provide valuable context, demonstrate intention, and help reduce the likelihood of contentious probate proceedings.

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Transactional documents in a corporate sale: What sellers should know

Once due diligence is complete and terms are agreed, the focus turns to negotiating the transactional documents that underpin a share or asset sale. This guide explains the purpose of the key documents involved in business acquisitions and why careful drafting and negotiation are essential to achieving a smooth, dispute-free completion.

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