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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

The Future of Digital Identity

Callcredit's Fraud Summit returns for its 10th year!

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Workplace investigations

ACAS has issued guidance outlining “the essential decisions and actions that employers must and should make” when deciding to conduct an investigation in the workplace and providing information for anyone who has been appointed to conduct disciplinary or grievance investigations to ensure they conduct a thorough and fair process.

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Fulfilling your lease formalities

Make sure that all the necessary lease formalities are completed!

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Squatters: What to do when they return

Landlords have been plagued...

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Commercial leases: What to do when a tenant breaches

There can be a number of different options available to a landlord whose tenant is in breach of the lease during the term. There are also some steps, which prudent landlords can take to protect their position (excluding for non-payment of rent) (commercial real estate).

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What happens when you only receive part of an enforcement debt?

Circumstances can arise where you have a judgment debt and have instructed enforcement officers to seek to pursue the sums due, but in some instances, the debt is only partially recovered.

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