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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 importance of being transparent

Under the SRA's Transparency Rules 2019, authorised firms must publish costs and complaints information to clients and potential clients on their websites.

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Drones – Keep them out of my air space

Recently this firm handed its office lease back to its landlord, who had commissioned a drone survey of our hard-to-get-to roof to see how dilapidated it was. A voice in my head said, 'that's our air space, and you need our consent to fly your drone in it'. It was an interesting thought.

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Principles behind principles

New Year, a time for resolutions, for predictions about the year ahead, for reflection and hopes, for joining gyms and visiting them occasionally. This article will have none of that! There are no dreams here, only nightmares better suited to Halloween.

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Business Interruption Insurance

After the Supreme Court's judgment earlier in the year, what are the legal and practical impacts of the FCA's business interruption insurance test case?

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Security camera neighbour comes unstuck

The Christmas holidays provide an opportunity to catch up with jobs around the house, but this could lead to trouble, as Mr Woodard found out when installing security devices around his home.

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Parents: No need to Claus a Scene at Christmas

While Christmas is one of the most joyous times of the year, it can be challenging for separated families.

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