HM Insights

Legal Insights & Industry Updates

Life, business and the law

The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.

Latest Individuals and families articles

  • The property market and Capital Gains Tax

    The property market and Capital Gains Tax

    Amber Heron is the Personal Tax Director at Harper Macleod and specialises in helping people with their taxation issues. Here, she looks at the potential Capital Gains Tax implications of selling a property.

  • Self-Assessment 2018/19 daily filing penalties to be waived by HMRC

    Self-Assessment 2018/19 daily filing penalties to be waived by HMRC

    In the last few days HM Revenue & Customs (HMRC) have advised that daily penalties will not be charged where an individual has been late filing their 2018/19 self-assessment tax return. HMRC have said that this is in recognition of the exceptionally difficult circumstances many taxpayers faced due to the impact of the pandemic.

  • How much does it cost to make a personal injury claim?

    How much does it cost to make a personal injury claim?

    How long will it take to get compensation? How much compensation will I get? How much is this going to cost me? Only one of these questions can be answered with any certainty at the start of a personal injury claim. Cost. Before you even start the claim process, your solicitor will be able to tell you how much it's going to cost you.

  • Second property disposals under review as HMRC prepares to issue nudge letters

    Second property disposals under review as HMRC prepares to issue nudge letters

    HM Revenue & Customs (HMRC) is set to launch a new compliance campaign shortly aimed at those who have disposed of UK residential property and either failed to disclose the disposal, or incorrectly reported the disposal. HMRC are expected to send out 14,000 'nudge' letters to individuals it believes made a taxable residential property disposal in the 2018/19 tax year.

  • Can you disinherit your family in Scotland?

    Can you disinherit your family in Scotland?

    Legal Rights are a distinctive feature of Scots Law designed to protect spouses and children from disinheritance. Recently we have seen an increasing number of queries relating to Legal Rights by those who wish to disinherit their spouses/children for a variety of reasons.