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The role of due diligence in corporate transactions

magnifying glass and papers

In the world of corporate transactions, the term due diligence is frequently used, but its meaning and importance can sometimes be overlooked. Due diligence is a critical phase that typically follows the agreement of Heads of Terms between the Buyer and Seller. It is the Buyer’s opportunity to investigate the target company or its assets in detail before committing to the purchase.

What is due diligence?

Due diligence is essentially an information-gathering exercise conducted by the Buyer to assess the true state of the target’s business or its assets. The goal is to verify whether the agreed purchase price accurately reflects the company’s or the assets’ financial health, legal standing, operational risks, and future prospects.

This process allows the Buyer to uncover any hidden issues that could affect the value or viability of the deal.

The Seller’s role in due diligence

While due diligence is led by the Buyer, the Seller plays a crucial role. The Seller must provide comprehensive and accurate documentation to support the Buyer’s review. This typically includes:

  • Financial records (e.g. audited accounts, management accounts, forecasts)
  • Legal documents (e.g. articles of association, shareholder agreements)
  • Material contracts (e.g. supplier, customer, lease agreements)
  • Employment information (e.g. contracts, benefits, disputes)
  • Intellectual property and compliance records
  • Real estate (e.g.  leases and title to property)

These documents are usually uploaded to a secure online data room, where the Buyer’s advisers can access and review them systematically.

The duration of due diligence can vary depending on the complexity of the target business and the responsiveness of the Seller. Delays in providing requested documents or resolving identified issues can extend the timeline, so early preparation is key.

Common issues uncovered during due diligence

Due diligence can reveal a range of issues, such as:

  • Undisclosed liabilities (e.g. pending litigation, tax exposures)
  • Outdated or non-compliant employment contracts
  • Inconsistencies in financial reporting
  • Missing or invalid intellectual property registrations

Identifying these risks early allows the Buyer to mitigate exposure, either by renegotiating the deal terms or requesting specific protections. 

How Buyers respond to findings

If the Buyer uncovers concerns during due diligence, they may:

  • Renegotiate the purchase price; or
  • Request indemnities to cover specific risks; or
  • Seek additional warranties in the Share Purchase Agreement (SPA) or Asset Purchase Agreement (APA).

These protections are designed to shift risk back to the Seller if certain issues materialise after completion.

The outcome of due diligence

Once the Buyer and their advisers are satisfied with the information provided, the transaction can progress to the next stage of finalising the SPA or APA. However, it is important to note that disclosure is an ongoing process. New information may continue to emerge and be addressed right up until the agreement is signed and if the Seller becomes aware of anything during the process which it thinks ought to be disclosed, such as pending litigation, it should make the Buyer aware. 

Due diligence is not just a formality; it is a vital safeguard for Buyers and a test of transparency for Sellers. A well-managed due diligence process can build trust, clarify expectations, and lead to a smoother and more successful transaction. For Sellers, being organised and proactive can help maintain momentum and avoid unnecessary renegotiations or delays.

How can we help?

Due diligence works best when it is well planned, well managed and properly interpreted. We support Buyers in scoping enquiries, reviewing findings and assessing how issues should be reflected in the deal terms. We also support Sellers in preparing for disclosure, running an efficient data room process and responding to enquiries in a way that maintains momentum and reduces the risk of late-stage renegotiation. Speak to our head of corporate and commercial, Victoria Holland, today.

About the author

Zarenna Porter is a solicitor in the Corporate and Commercial department. Her work spans a wide range of corporate and commercial matters, including acquisitions and disposals, share buybacks, company reorganisations and the drafting and negotiation of commercial contracts and agreements. She has supported businesses operating across different sectors, tailoring her advice to suit the distinct needs of both sole traders and larger corporate entities.


Love in later life and the inheritance tax trap

couple and coins

January is traditionally a busy month for family lawyers, a time when couples often resolve to start the new year by breaking up, but it’s a pattern no longer confined to younger couples. Divorce among over-60s – often referred to as silver splitters – has become an established trend, reflecting longer lives and changing expectations in later life.

Figures from the Office of National Statistics (ONS) show that divorces amongst those aged 65+ increased by 46% between 2004 and 2014.  And while ONS no longer tracks the ages of divorcing couples, recent research by Legal & General shows that one in three divorces now involve somebody over the age of 50.  

But relationships in older age are not just about separation and endings; they are also about the opportunity for new beginnings, and for many, that means living with a new partner.

The latest ONS figures highlight just how widespread cohabitation has become. Around 22.7% of couples in England and Wales were cohabiting in 2022, up from 19.7% a decade earlier, while the proportion of people who are married or in a civil partnership has fallen below 50%. 

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.

Explained inheritance specialist James McMullan: “What many couples don’t appreciate is that the law draws a sharp distinction between spouses and cohabiting partners when it comes to inheritance. There is no such thing as a ‘common law spouse’ for tax purposes, and the financial impact can be huge for the survivor in a couple.”

Under current rules, assets left to a husband, wife or civil partner pass free of inheritance tax, regardless of value. By contrast, an unmarried partner may face a 40% tax charge on anything above the £325,000 nil-rate band. For homeowners and long-term partners, that can translate into a significant and unexpected bill at an already difficult time.

Alongside tax, pension entitlements can also differ, with some occupational schemes paying survivor benefits only to spouses or civil partners.

The issue often only comes to light at a late stage, sometimes when one partner is seriously ill, and for some it may mean a rushed, last-minute wedding, with figures showing a steep rise in so-called ‘deathbed marriages’.  The General Registrar’s Office recorded 836 such licences in the 12 months to the end of June 2025, a 49 per cent increase on the 561 permits issued ten years earlier in the year to June 2015.  

“While marriage is not the right choice for everyone, having a full understanding of the legal and tax consequences of cohabitation is essential, particularly for older couples with property, savings or pensions, and potentially two sets of children each looking to their inheritance,” added James. 

“It’s about planning. Whether married, cohabiting or recently separated, taking early advice on wills, estate planning and financial protection can help couples avoid unpleasant surprises and ensure that personal choices don’t carry unintended tax consequences later on, which may be particularly hard on the survivor.”

About the Author

James McMullan is a Partner and also heads up our Private Client team. James started his career as a family lawyer, but over the years, his practice has grown to encompass all aspects of private client law, including estate planning, Inheritance Tax, lasting powers of attorney, lifetime gifts, living wills, mental capacity issues, probate and contentious probate, trusts and, of course, wills.

James prides himself on spending sufficient time with clients at the outset of a matter to fully understand their position, needs, and objectives. He is committed to resolving disputes effectively, frequently using alternative dispute resolution (ADR). Given its costs and uncertainty, court litigation is a last resort.


Understanding Heads of Terms in corporate transactions

man signing papers

The beginning of any corporate transaction is a critical phase where parties outline how they intend to structure the deal. At this stage, it is common for parties to engage legal and financial advisers to help articulate the key commercial and legal principles that will underpin the transaction. These principles are typically captured in a document known as the Heads of Terms (also referred to as a Term Sheet or Memorandum of Understanding).

While not usually legally binding (except for certain provisions like confidentiality and exclusivity), Heads of Terms serve as a roadmap for the transaction and help ensure alignment before detailed documentation begins.

Key elements in a sale

In a sale, the Heads of Terms will often include the following core components:

  • Consideration: This refers to the price the Buyer is willing to pay, and the Seller is willing to accept, for the shares or each asset. It is essential to agree on whether the consideration is fixed or subject to adjustment (e.g., based on net asset value or earn-out mechanisms).
  • Form of consideration: The deal may involve:
    • Cash only, which is straightforward.
    • Cash and shares, where the Buyer may offer shares in its own company as part of the payment. This can be attractive to Sellers who wish to retain an interest in the combined entity or benefit from future growth.
  • Payment structure: Parties must decide whether the full consideration will be paid at completion or if there will be deferred payments, such as instalments or contingent payments based on future performance of the target company.
  • Conditions precedent: These are requirements that must be satisfied before the transaction can complete. Common conditions include:
    • Buyer securing financing.
    • Regulatory approvals.
    • Satisfactory due diligence outcomes.
  • Timetable: A clear timeline for key milestones such as signing, completion, and any interim steps helps manage expectations and resources.
  • Exclusivity: Sellers may agree not to negotiate with other potential Buyers for a defined period. This gives the Buyer confidence to invest time and money in progressing the deal. However, exclusivity is often conditional; for example, if the Buyer fails to secure financing by a certain date, the Seller may then be free to engage with other parties.
  • Costs and responsibilities: The Heads of Terms should clarify who bears the costs of advisers, due diligence, and transaction documentation. Typically, each party pays its own costs, but exceptions may apply.

Why Heads of Terms matter

Although not binding in full, Heads of Terms play a vital role in:

  • Reducing misunderstandings by documenting agreed principles early.
  • Facilitating smoother negotiations of the final sale and purchase agreement.
  • Providing a framework for advisers to begin due diligence and drafting.

For both Buyers and Sellers, understanding and negotiating Heads of Terms is a strategic step in any corporate transaction. It sets the tone for the deal and can significantly influence its success. Parties should approach this stage with clarity, professional advice, and a focus on long-term objectives.

In summary, Heads of Terms are a vital first step in any corporate transaction. They help align expectations, reduce misunderstandings, and provide a foundation for the legal documentation that follows. Sellers should approach this stage with clarity and professional support to ensure their interests are protected from the outset.

How can we help?

Early-stage decisions can shape the entire transaction. At RIAA Barker Gillette (UK), our Corporate and Commercial team advises Buyers and Sellers at the Heads of Terms stage to help ensure key commercial principles are clearly agreed, risks are identified early, and negotiations start on a solid footing. We work closely with clients and their advisers to support transactions that are well structured from the outset and capable of progressing smoothly. Speak to our head of corporate and commercial, Victoria Holland, today.

About the author

Zarenna Porter is a solicitor in the Corporate and Commercial department. Her work spans a wide range of corporate and commercial matters, including acquisitions and disposals, share buybacks, company reorganisations and the drafting and negotiation of commercial contracts and agreements. She has supported businesses operating across different sectors, tailoring her advice to suit the distinct needs of both sole traders and larger corporate entities.


Flexible working requests: A guide for employers and employees

people working on laptops

Flexible working is now a central feature of the employment landscape. When managed well, it benefits both employers and employees, supporting operational efficiency, employee engagement and evolving workplace norms.  This guide explains the statutory process for flexible working requests, outlines employer obligations and shares best practices to help navigate requests effectively.  

What is a statutory flexible working request?

A statutory flexible working request is a formal application by an employee to change their contractual terms relating to when, where, or how much they work.  Common examples include adjusting working hours, or start/finish times, working remotely or adopting hybrid arrangements and job-sharing or compressed hours.  ACAS guidance explains that the aim is to balance business needs with employee circumstances.  

From 6 April 2024, all employees can make a statutory request from day one of their employment. There is no longer a required minimum period of service before they can make a request, and they can now make up to two such requests in any 12-month period. 

Dealing with a statutory request 

Employees wishing to make a statutory request should meet the requirements to ensure the request is valid and correctly processed. Employers must deal with statutory requests in a “reasonable manner” in accordance with the Employment Rights Act 1996 and the updated ACAS Code of Practice.

1. Review the request

Ensure the request has been validly made.  Acknowledge the request and assess the feasibility, ensuring a response within two months, unless an extension is agreed in writing.

2. Consultation and decision

If the employer intends to refuse the request, the law now requires them to consult with the employee first.  This discussion should explore alternatives and demonstrate fair consideration.  

The decision must be communicated clearly, and the acceptance or refusal must be confirmed in writing. If accepted, update the employment contract within 28 days.  If refused, it is vital to state the business reasons(s) and inform the employee of any appeal process.  

3. Permitted business reasons for refusal

An employer may only refuse a statutory request based on one or more of the eight permitted business grounds outlined in legislation and the ACAS Code. These include:

  • The burden of additional costs;
  • The inability to reorganise work amongst existing staff;
  • The inability to recruit additional staff;
  • A detrimental impact on quality or performance;
  • A detrimental effect on the employer’s ability to meet customer demand;
  • Insufficient work for the periods proposed;
  • Planned structural changes to the business.

When refusing, the employer should clearly state the business reason(s) in writing and inform the employee of their right to appeal (if an internal appeal process exists). The employer must demonstrate that the request has been properly considered and so it is important to document the reasoning carefully.  Employment tribunals will consider whether the ACAS Code was followed. 

Informal (non-statutory) requests

Even if the employee is not eligible to make a statutory request (for example, because they are not classified as an “employee” under employment law), they can still request flexible working informally. In such cases, the employer is not strictly obliged to follow the statutory procedure or to give business-justified reasons, but good practice suggests that they should give proper consideration.

Rights and protections for employees

  • Employees have the right from their first day of employment to make a statutory flexible working request. 
  • An employer must not subject the employee to a detriment or dismiss them because they have made (or proposed to make) a statutory request. 
  • Where a request relates to a disability or caring responsibility, this may trigger employer obligations under the Equality Act 2010

Why flexible working matters

Beyond compliance, flexible working offers strategic benefits to employers which will include improved recruitment and retention, enhanced employee engagement, greater inclusivity, and a better work-life balance for staff. 

For employees, having the opportunity to work flexibly can reduce commuting time, support caring responsibilities, improve well-being, and enable a better balance between work and other life commitments. The key is for the arrangement to be workable for both parties.

Practical tips for employers

  • Ensure you have a clear and accessible flexible working policy and procedure, even though informal arrangements are allowed.
  • Respond to statutory requests within two months or agree to any extension with the employee in writing.
  • If you plan to refuse, conduct a consultation meeting with the employee before reaching a decision.
  • If rejecting a request, clearly outline the business reason(s) in writing and inform the employee of any internal appeal process.
  • Record the decision, update contracts if applicable, and communicate clearly whether an arrangement is accepted (in full or in part) or refused.
  • Follow the ACAS Code of Practice in spirit – tribunals may consider whether the employer adhered to the Code.

Reaching the Right Balance

The statutory right to request flexible working is now more accessible than ever. Employees can make a request from day one, may submit up to two requests a year, but can only have one active request at a time. Employers must act reasonably and promptly, consult with the employee before refusing, and provide genuine business reasons if they reject the request. By approaching flexible working requests constructively and collaboratively, both employers and employees can reach agreements that promote productivity, flexibility, and well-being. For more detailed guidance, check out the ACAS Code of Practice on requests for flexible working and the official government guidance on requesting flexible working.

About the author

Karen Cole is a Partner and Head of the Employment team at RIAA Barker Gillette. She has a range of expertise based on her employment law, dispute resolution, and litigation background. Karen provides employment law advice to businesses and individuals, whether contentious or not. She is a member of the Employment Lawyers Association (ELA) and the Association of Regulatory and Disciplinary Lawyers (ARDL).


Missteps and misunderstandings: The hidden risks in modern break-ups

rings and divorce papers

Christmas is the time for coming together, however financial pressure, childcare strain and the intensity of family gatherings may mean that for many couples, the season of good cheer becomes the point at which problems can no longer be ignored.

Relationship breakdown is rarely a single moment; it often unfolds in stages. Whether a couple is quietly considering separation, navigating the practicalities of a split, or already completing paperwork online, modern relationship breakdown is more complex than it once was.

Since the introduction of no-fault divorce in 2022, couples ending a marriage or civil partnership can apply jointly or individually without assigning blame. The process is intended to be accessible, with clearer language such as ‘final order’ replacing ‘decree absolute’ – but that shift has created its own problems.

Family lawyers are reporting a steady rise in people who have done a DIY divorce, managing the process themselves, and assuming a ‘final order’ means everything is settled: marriage, money, property and pensions. It does not: the final order simply ends the marriage – the financial arrangements must still be dealt with separately, whether through a consent order approved by the court or court proceedings.

The case of Wyatt v Vince remains a cautionary tale, as the Supreme Court permitted Ms Wyatt to make a claim for financial provisions from her former husband, more than 20 years after the divorce. The parties never reached a financial settlement on their divorce, and Mr Vince went on to amass a fortune after their separation and divorce, while Ms Wyatt had no significant assets. While the parties reached a settlement, the Supreme Court emphasised that it had a duty to consider all the circumstances of the case – even after such a lengthy period.

Alongside married couples turning to the new no-fault divorce process, an increasing number of long-term partners are separating without ever having been married – often without realising how few rights they have. And misunderstandings in both groups can lead to costly and avoidable mistakes without early specialist advice.

The latest ONS data shows that cohabiting couple families are the fastest-growing family type. Yet the law has not kept pace. 

Despite widespread belief in the so-called ‘common-law marriage’, cohabiting partners do not have the same rights as spouses, no matter how long they have lived together or whether they have children. On separation, there is no automatic entitlement to share assets, claim maintenance, or remain in the family home unless it is legally held in their name.

This creates a particular vulnerability for those who stepped back from careers to raise children, or who contributed informally to household finances on the assumption that a long-term partnership brought long-term security. Calls for reform have been growing, but there is still no clear timetable.

“Divorce and separation are happening against a completely different social backdrop,” said Pippa Marshall, family law specialist at RIAA Barker Gillette (UK), based in London. “No-fault divorce has made the process less confrontational, but not necessarily clearer. And more couples are living together without realising how little legal protection they have. Good advice early on prevents small misunderstandings from turning into major financial or emotional fallout.”

For divorcing couples, that includes understanding when to apply for the final order, when to pause the process, and how to protect property, pensions and savings through a binding consent order. For cohabiting couples, it may mean creating a declaration of trust, preparing a cohabitation agreement, or understanding options if separation is already underway and for unmarried parents, making a claim under Schedule 1 of the Children Act 1989 for financial provisions for a child.

“For anyone considering divorce or separation, the message is simple: this is a very tough time, but don’t let emotion overwhelm the outcome by rushing into action without proper advice,” added Pippa.


Mince pies and the minimum wage 

man working in shop with Christmas decorations

As Christmas and New Year approach, many employers will rely on additional seasonal staff for shops, warehouses, hospitality outlets and delivery services.  It is crucial, however, not to overlook legal obligations around minimum wage and holiday pay.

Those working ‘Christmas jobs’ – including part-time, temporary and zero-hours workers – are entitled to the same minimum hourly rates and holiday entitlements as other employees.  

Under the Working Time Regulations 1998 (as updated), almost all workers must receive 5.6 weeks’ paid holiday a year, even if they work only seasonally, part-time, or irregular hours.  Holiday pay for those with irregular hours or part-year contracts should now be calculated using the 12.07% accrual method or, if using rolled-up holiday pay (permitted since April 2024), clearly identified on the payslip.  

That is especially important at this time of year: the extra shifts, longer working hours, and deductions for uniform or unsocial-hours premiums increase the risk of inadvertently slipping below the minimum wage or underestimating holiday pay. 

Nearly 500 employers were recently fined more than £10 million for failing to pay the National Minimum Wage, and £6 million was put back into the pockets of workers following a crackdown as part of the Government’s Plan for Change, and an open hotline for reporting underpayments to HMRC.  These figures highlight the real risk, both financial and reputational, of non-compliance.   

Seasonal staff can be a real asset during the festive period, but only if employers get the fundamentals right.  This is the time to review pay, holiday entitlements and paperwork before the Christmas rush turns into a new year compliance crisis.

Checklist for employers 

  • Review pay rates and contract terms to ensure they meet or exceed minimum wage requirements for all hours worked (including overtime, training, opening/closing time and unpaid work)
  • Audit holiday entitlement and pay calculations for irregular-hours or part-year staff, ensuring holiday pay is not simply built into an hourly rate unless properly documented
  • Ensure payslips clearly show holiday pay separately (especially if using rolled-up holiday pay)
  • Ensure payroll software is up to date and applying the latest rates of tax and national insurance  
  • Understand that failure to comply can trigger HMRC enforcement action, including penalty payments and the requirement to pay all arrears owed

National Living Wage and National Minimum wage rates 2025 

  • National Living Wage (21 and over) – £12.21
  • 18 to 20 – £10.00
  • Under 18 – £7.55
  • Apprentice – £7.55

Christmas may come but once a year, as the saying goes, and seasonal staff may be temporary, but statutory pay rules never take a holiday.  Employers must keep them, and compliance generally, firmly on the calendar all year round.

About the author

Karen Cole is a Partner and Head of the Employment team at RIAA Barker Gillette. She has a range of expertise based on her employment law, dispute resolution, and litigation background. Karen provides employment law advice to businesses and individuals, whether contentious or not. She is a member of the Employment Lawyers Association (ELA) and the Association of Regulatory and Disciplinary Lawyers (ARDL).


Shifting the balance: How the leaseholder-landlord relationship has changed

Leasehold and Freehold Reform Act 2024

Back in 2017, the Conservative government pledged to ‘Improve consumer choice and fairness in leasehold.’ But making a commitment and delivering on it are two very different things – as Stuart Jacobs explains in this article.

Many landlords will feel that the 2024 Act is simply ‘another bat to beat them with’. However, it does contain some interesting and important provisions intended to recast the landlord-leaseholder relationship.

The Leasehold and Freehold Reform Bill was introduced to Parliament in November 2023. Yet by the time of last year’s general election, it still lacked the muscle to make it a truly effective piece of legislation. Michael Gove – then Secretary of State for Levelling Up, Housing and Communities – fast-tracked the Bill so that it became law in the last few hours of the Conservative administration.

Gove recognised that for the Act to be effective, secondary legislation or regulations would be needed, some of which would be difficult to put into practice. The Act was intended to strengthen leaseholders’ rights and, in doing so, would in some cases inevitably weaken those of landlords.

Ten key ways it goes about achieving this

1. Makes it cheaper and easier for leaseholders in houses and flats to extend their lease or freehold. It also includes the requirement to pay marriage value – perhaps the Act’s most controversial provision. While the new government has sensibly initiated a further consultation to determine how best to implement this change, the likely enormous loss to landlords is already the subject of a challenge in the courts. This could go to the European Court of Human Rights and take many years to resolve.

2. Increases the standard Lease Extension term to 999 years reducing ground rent to a peppercorn (zero f inancial value) upon payment of a premium. This is not a particularly controversial measure because leaseholders had been able to complete the same exercise but on the basis of a 90-year Lease Extension since the early 1990s.

3. Loosens the qualifying criteria so as to give more leaseholders the right to extend leases or buy their freehold. These measures have already been implemented by the removal of the two-year qualifying period required before leaseholders could apply for Lease Extensions.

4. Bans the granting of new leasehold houses (with some exceptions). Again, this is not a controversial measure, and it has already been implemented.

Improves the transparency of:

  • a. Service charges and gives leaseholders a new right to request information about service charges and the management of the building.
  • Administration charges and building insurance commissions.

5. While some landlords might argue that this is just a further unnecessary layer of administration for which leaseholders ultimately have to pay, few would argue that leaseholders should have a clear right to full information about the way in which their buildings are managed.

6. Changes the qualification threshold entitling leaseholders to impose right to manage companies (RTM) on landlords or enfranchise (purchase the freehold) for mixed use buildings in England to allow more buildings to qualify. The qualifying percentage of non-residential floor space in a building has been increased from 25% to 50% from 3 March 2025.

7. Removes the presumption that leaseholders pay their landlord’s legal costs when challenging poor practice and gives them a new right to apply to claim their legal costs from the landlord. Rather surprisingly, there has been relatively little opposition to this proposal from landlords.

8. Removal of the requirement that leaseholders pay their landlord’s costs on the grant of a lease extension, a collective enfranchisement or the creation of an RTM. Again, this is a controversial amendment because many landlords will cry ‘foul’, arguing why they should have to pay their own legal costs when being required to participate in a process which they did not initiate and was not of their making.

9. Extends access to redress schemes for leaseholders where the freeholder manages the property directly.

10. Ensures that relevant property sales information is provided to the leaseholders in a timely manner.

Many landlords will feel that the 2024 Act is simply ‘another bat to beat them with’. However, it does contain some interesting and important provisions intended to recast the landlord-leaseholder relationship. The Act’s more controversial aspects are likely to ‘run and run’, creating great uncertainty throughout the property world generally.

This uncertainty will not be resolved until there’s clarity regarding issues relating to the proposal to remove marriage value in particular and, to a lesser extent, the requirement that landlords pay their own costs when leaseholders initiate claims to enfranchise or purchase Lease Extensions.

About the author

Stuart Jacobs undertook his training to become a partner in a boutique London law firm and joined forces with RIAA Barker Gillette in 2014. Stuart is a versatile and experienced litigation lawyer focusing primarily on commercial, property and civil litigation. Over the years, he has successfully conducted many high-profile and ground-breaking cases in several different areas, including the confidential settlement regarding the compulsory purchase proceedings brought by the Secretary of State for Transport in relation to the acquisition of the buildings immediately in front of Euston Station, acquired for HS2 on behalf of Euston Estate.


Menopause awareness month: Legal protections and what employers need to know

menopause

October is Menopause Awareness Month and is designed to raise awareness about menopause, the transition through it and the support options available for those affected by it.  

Whilst, currently, there are no menopause-specific employment laws, indirect protections do exist; the Employment Rights Bill is likely to offer more explicit recognition and obligations on employers in the not-too-distant future.  

The relevant employment laws protecting those experiencing menopause focus on the Equality Act 2010 (depending on the circumstances, someone experiencing menopause may be able to bring discrimination claims related to age, disability or sex and Trans people with menopause symptoms may be able to bring discrimination claims based on gender reassignment) and the Employment Rights Act 1996 (largely where dismissals have arisen due to misconduct or poor performance and an employee cites menopause symptoms as having a significant impact on them).

There is also protection under the Health and Safety at Work Act 1974, which obliges employers to ensure the health, safety, and welfare of employees as far as reasonably practicable.  That includes assessing workplace risks to health and well-being (e.g. environmental factors such as heat, ventilation, humidity, stressors) that may exacerbate menopausal symptoms and taking steps to mitigate those risks.  

That framework, however, is not ideal.

Equality Act 2010

There is no express “menopause’ protected characteristic under the legislation, and there is no basis therefore for menopause discrimination.  

Menopausal-related claims, therefore, rely on fitting into another protected characteristic. 

  • Sex (gender discrimination) — treating someone less favourably because they are female, or because of stereotyped assumptions about women.  
  • Age discrimination — since menopause is commonly age-related (although not always), differential treatment tied to menopausal symptoms can sometimes be framed as age discrimination.  
  • Disability discrimination — in cases where menopausal symptoms are sufficiently severe, long-term, and impactful, they may meet the threshold of a “disability.” If so, an employer has duties to make reasonable adjustments, and other protections under the Act (such as protection from discrimination arising from disability) may apply.  

The EHRC’s guidance states that symptoms which have “a long-term and substantial impact” on day-to-day activities may qualify as a disability. If menopausal symptoms are classified as a disability, employers must recognise:

  • A duty of the employer to make reasonable adjustments to avoid placing the affected person at a substantial disadvantage.
     
  • Protection from direct or indirect discrimination, harassment, and victimisation connected to those symptoms.  
  • Potential claims for discrimination arising from disability  

Meeting the disability threshold, though, is often a high hurdle, particularly because many menopausal symptoms can be episodic, fluctuating, or variable in severity.

Harassment, indirect discrimination, victimisation

Even where a disability claim cannot be made, there may be claims under:

  • Harassment: e.g. unwelcome comments or “banter” about hot flushes, memory slips, mood swings. If such behaviour is related to a protected characteristic (e.g. sex), it can be unlawful.  
  • Indirect discrimination: a “neutral” workplace rule or policy may disproportionately disadvantage menopausal employees unless the employer can show it is a proportionate means of achieving a legitimate aim.  
  • Victimisation: if someone is treated adversely for raising complaints or making disclosures about menopause-related treatment.  

Proposals for reform: the Employment Rights Bill – what’s changing

A major change in the employment law landscape is underway thanks to the Employment Rights Bill.  It is currently in its final stages through Parliament; the House of Lords due to sit on 28 October 2025 to consider the Commons’ amendments and/or reasons. The Bill includes proposals directly relevant to menopause and gender equality in the workplace.

The key proposals include:

  • Equality Action Plans for large employers (250+ employees): Employers will be required to publish an “equality action plan” that covers at least two prescribed matters: (i) addressing the gender pay gap, and (ii) supporting employees going through menopause.  
  • Menopause Action Plans: As part of those equality action plans, large employers must set out measures to support employees through menopause.  
  • Implementation timeline:
    • Voluntary adoption begins from April 2026.  
    • Mandatory compliance for large employers comes in 2027.  
  • Other supportive changes: the Bill includes provisions for improving sick pay (e.g. removing waiting days), extending protections, enhanced trade union rights, and more robust harassment prevention regimes.  
  • The fact that menopause is explicitly named in proposed employment legislation is a landmark shift: it moves menopause out of the realm of implicit interpretation into the foreground of equality duties.  
  • Once the regulations are in force, failure by large employers to comply could expose them to enforcement actions or legal challenge.
  • Employers will need to begin preparing data collection, policy drafting, and internal systems well before 2027.
  • The detailed content, format, frequency, and enforcement mechanisms of the action plans will be fleshed out by regulations (which will be subject to consultation).  

Relation to existing rights

  • The new statutory duty (to publish action plans covering menopause) complements rather than replaces existing rights under the Equality Act or health and safety law.
  • If a large employer publishes an action plan but fails to deliver the promised measures, that may increase exposure to claims or reputational risk.

Challenges & gaps

Even with the upcoming reforms, there remain unresolved challenges.

  • High Bar for Disability Claims

Proving that menopausal symptoms qualify as a “disability” (i.e. long-term, substantial adverse effect) is difficult. Many cases will not meet this threshold, especially where symptoms are intermittent or manageable.

Tribunal decisions have recognised mental health effects tied to menopause (e.g. anxiety, depression, stress) in some cases, but outcomes are fact-specific. 

Some Tribunal decisions have rejected the idea that menopause, in itself, is an “impairment,” while leaving open the possibility that related symptoms may count. 

  • Legal Uncertainty & Risk

Because menopause is not yet a clearly defined legal concept in discrimination law, cases may have high uncertainty, and outcomes can depend heavily on facts (severity, documentation, timing). This unpredictability may deter claimants or conservative employer approaches.

  • Lack of “Menopause Leave” or Free Accommodations

There is currently no statutory “menopause leave” in England & Wales. Any paid time off or adjustments related to menopause must be negotiated or accommodated under broader sick leave or flexible working arrangements. 

Employers are not yet legally obliged to offer specific benefits (e.g. rest breaks, cooling areas, fatigue leave) unless tied to a disability duty or incorporated into an action plan.

  • Stigma, Disclosure 

Many employees do not disclose menopause-related difficulties for fear of stigma, ageism, or being perceived as weak. This hinders early accommodations and weakens legal case preparation.

  • Timing Mismatch & Phased Implementation

As the mandatory action plan requirement is not expected before 2027 (for large employers), there is a temporal gap where many employers will operate under the “old” regime, potentially delaying consistent protections.

Smaller employers (with fewer than 250 employees) will not initially be subject to the mandatory duty, creating uneven protection.

Enforcement, compliance incentives, and culture

Even when policies are in place, enforcement and compliance within organisations is uneven. Legal regimes alone may not change culture; training, monitoring, and accountability will be essential.

Regulatory bodies (like EHRC) will need adequate powers and resources to monitor compliance, issue guidance, conduct audits, and sanction non-compliance.

Below are recommendations for key stakeholders in the context of legal preparedness and best practice.

For Employers & HR Teams

  1. Audit existing policies and practices
    • Review absence, flexible working, capability, grievance and health & safety policies through a menopause lens.
    • Identify gaps (e.g. no cooling facilities, rigid break regimes, lack of flexible working options).
  1. Begin voluntary action planning now
    • Large employers may adopt Menopause Action Plans voluntarily to build culture, demonstrate good faith, and reduce later compliance burdens.
    • Create metrics, baseline data (e.g. menopause-related absence, staff feedback), and proposed interventions (e.g. training, environmental adjustments, peer support).
  1. Train managers and line supervisors
    • Provide awareness training (symptoms, communication, adjustments).
    • Encourage empathetic conversations, early disclosure, and flexibility.
  1. Implement reasonable adjustments proactively
    • Where employees disclose symptomatic difficulties, assess possible adjustments (e.g. temperature control, rest breaks, flexible hours, hybrid working).
    • Document the process to show reasonableness and good faith.
  1. Integrate with equality and health & safety strategy
    • Align menopause accommodations with broader equality, diversity & inclusion (EDI) and occupational health strategies.
    • Include menopause considerations in risk assessments (e.g. heat stress, workload, shift patterns).
  1. Record, monitor, and review
    • Maintain anonymised records (with consent) of menopause-related issues (absences, adjustments made, complaints) to monitor trends and refine policy.
    • Use staff surveys or feedback to assess how well measures are working.
  1. Prepare for the impending statutory duty
    • Begin the infrastructure for data gathering, plan drafting, and compliance workflows so that when 2027 arrives, the transition is smoother.

Looking ahead

The legal protections for those experiencing menopause are currently indirect, reliant on broader discrimination, contract, and health & safety laws. While these offer some recourse, a key barrier is the lack of explicit recognition of menopause itself as a workplace legal issue.

The Employment Rights Bill marks a potentially transformative shift by naming menopause in employment law and requiring large employers to publish action plans. If implemented effectively, this could raise the baseline of support, improve accountability, and reduce legal uncertainty.

However, significant challenges remain: proving disability, securing cultural change, filling gaps for smaller employers, ensuring enforcement, and bridging the interim period until mandatory obligations take effect.

During Menopause Awareness Month, employers and employees can work together to increase awareness of symptom support and remove stigma in holding open and candid conversations.  

How RIAA Barker Gillette can help

Our Employment team advises businesses on all aspects of workplace compliance, from discrimination and policy drafting to training and dispute resolution.

If your organisation would like to review its policies or prepare for the Employment Rights Bill, please contact our Employment team to discuss how we can help.

About the author

Karen Cole is a Partner and Head of the Employment team at RIAA Barker Gillette. She has a range of expertise based on her employment law, dispute resolution, and litigation background. Karen provides employment law advice to businesses and individuals, whether contentious or not. She is a member of the Employment Lawyers Association (ELA) and the Association of Regulatory and Disciplinary Lawyers (ARDL).


DIY probate in England – understanding the risks

Probate

When someone dies, their estate (property, money and possessions) usually needs to be administered through a legal process known as probate. In England and Wales, probate is the procedure by which the deceased’s will is proven in court and the executors are given authority to distribute the estate. If there is no will, a similar process applies through “letters of administration”.

Although many people instruct solicitors to deal with probate, individuals can apply directly through the courts. This is often referred to as “DIY probate”. While it may seem like a way to save costs, there are several risks that anyone considering this route should be aware of.

What is Probate?

Probate is the official confirmation that a will is valid and that the named executors can deal with the estate. Without a grant of probate (or letters of administration if there is no will), banks, building societies and other institutions will not usually release funds or transfer property.

The law governing probate primarily comes from the Non-Contentious Probate Rules 1987 and the Administration of Estates Act 1925. Applications are made to the HMCTS Probate Service (online in most cases, or by post where required). If the estate is worth over £5,000, the HMCTS application fee is £300; there’s no fee at £5,000 or less.

Why Some People Attempt DIY Probate

There are two main reasons people try to handle probate themselves:

  • Cost – those attempting DIY probate seek to avoid paying professional fees.
  • Simplicity – In straightforward estates, some executors believe they can manage the process without professional support.

However, even apparently simple estates can have hidden complications.

The Risks of DIY Probate

1. Misunderstanding Inheritance Tax

Executors are personally liable for ensuring inheritance tax (IHT) is calculated and paid correctly. Mistakes can result in penalties and interest being charged by HMRC. Complex rules apply, including allowances, reliefs, and exemptions. 

2. Misinterpreting the Will

Legal terminology in wills is not always straightforward. Executors may misunderstand the provisions, leading to incorrect distribution of assets or disputes among beneficiaries.

3. Failing to Identify All Assets and Debts

Executors must ensure that all assets are collected, and all debts are paid before distributing the estate. Overlooking debts or paying beneficiaries too early can make an executor personally liable.

4. Problems with Property

Where the estate includes property, there can be complications such as mortgages, jointly owned property, or an unclear title. These issues often require legal expertise to resolve.

5. Disputes Between Beneficiaries

DIY probate can increase the risk of disputes if beneficiaries feel the estate is being mishandled. Executors can be taken to court for breach of duty.

6. Executor’s Personal Liability

Executors carry significant personal responsibilities. Errors in tax, distribution or administration can result in financial liability, even if the mistakes were unintentional.

When DIY Probate May Be Less Risky

DIY probate might be manageable where:

  • The estate is small, and all cash balances are under each institution’s probate threshold (check with each bank/building society)
  • There is no property.
  • There are a few beneficiaries, all of whom agree on the process.
  • There are no tax liabilities or foreign assets.

Even in these cases, care should be taken to follow official guidance.

Balancing Cost and Risk

While solicitors’ fees can seem significant, they can save time, reduce stress and protect executors from costly mistakes. A solicitor can also deal with HMRC and the Probate Registry on your behalf and ensure that the estate is administered in accordance with the law.

Final Thoughts

Probate is a necessary legal process that should not be taken lightly. DIY probate is possible, but the risks can outweigh the savings if the estate is anything other than very simple. Executors should think carefully about whether they have the time, knowledge, and confidence to handle the process themselves.

If you are facing probate, it is always advisable to seek independent legal advice to ensure that the estate is dealt with correctly and to protect yourself from personal liability.

About the Author

James McMullan is a Partner and also heads up our Private Client team. James started his career as a family lawyer, but over the years, his practice has grown to encompass all aspects of private client law, including estate planning, Inheritance Tax, lasting powers of attorney, lifetime gifts, living wills, mental capacity issues, probate and contentious probate, trusts and, of course, wills.

James prides himself on spending sufficient time with clients at the outset of a matter to fully understand their position, needs, and objectives. He is committed to resolving disputes effectively, frequently using alternative dispute resolution (ADR). Given its costs and uncertainty, court litigation is a last resort.


What happens if there’s no will?

Will

Someone passing away without a valid will is more common than you might expect. When this happens in England, the person is said to have died intestate, and it means the law steps in to decide what happens to their estate.

Rather than the deceased’s wishes determining who receives what, the rules of intestacy take effect. And while these rules aim to provide a fair structure, they often don’t reflect what the individual would have wanted, particularly for unmarried couples or blended families.

Who Administers the Estate?

When there’s no will, there’s no named executor. Instead, a relative, typically a spouse, child, or close family member, must apply to the Probate Registry for what’s called a Grant of Letters of Administration. This document gives them legal authority to manage the estate. They are then known as the administrator. The administrator fills a similar role to the executor when the deceased made a will.

The administrator’s job involves collecting and valuing all the assets, paying off any debts and taxes, and distributing the remaining estate in line with the intestacy rules. It’s a responsible role and can sometimes be complicated, especially if the estate includes property or multiple beneficiaries.

Applying for a Grant of Letters of Administration

The process of obtaining the grant is broadly similar to applying for probate when a will exists. The key steps are:

  1. Check if a grant is needed – Not all estates require probate. If the estate is small or held jointly (e.g. a joint bank account), a grant might not be necessary.
  2. Value the estate – The administrator must work out the value of the estate, including all assets and any debts owed.
  3. Report to HMRC – Even if no inheritance tax is due, the estate still needs to be reported to HMRC using the appropriate forms.
  4. Apply online or by post – The administrator applies to the Probate Registry, including the death certificate and estate valuation, along with a fee (currently £300 for estates over £5,000).
  5. Receive the grant – If everything is in order, the Probate Registry will issue the Grant of Letters of Administration.
  6. Deal with the estate – Once the grant is received, the administrator can collect the deceased’s assets, pay debts, and distribute what’s left according to the rules of intestacy.

This process can take several months, especially if the estate is complex or includes property, business interests, or overseas assets.

How Are Assets Distributed?

The rules of intestacy prioritise certain relatives in a set order. This is how it works:

  • Spouse or civil partner: If there are no children, the entire estate goes to them. If there are children, the spouse receives a statutory legacy (currently £322,000), all personal possessions, and half of the remaining estate. The other half goes to the children.
  • Children: If there’s no surviving spouse or civil partner, children inherit everything, divided equally.
  • Other relatives: If there are no children or spouse/civil partner, the estate is shared according to a hierarchy – parents, siblings, nieces/nephews, grandparents, aunts/uncles, and so on.
  • No close family? If no one fits the bill, the estate passes to the Crown through a process known as bona vacantia.

The UK government has provided a useful online tool to check who can apply for probate and inherit if someone dies without a will.

One crucial point: unmarried partners have no automatic right to inherit, even if they lived with the deceased for decades. This often comes as a nasty surprise and can lead to hardship or disputes.

Why Making a Will Matters

Intestacy can lead to outcomes no one anticipated. It might exclude people the deceased cared deeply for or create disputes between family members. Making a will is the best way to:

  • Decide who inherits your assets
  • Provide for your partner (especially if you’re not married or in a civil partnership)
  • Appoint guardians for your children
  • Make the probate process simpler and more efficient

It also brings peace of mind, knowing that your wishes will be respected and your loved ones will be protected.

About the Author

James McMullan is a Partner and also heads up our Private Client team. James started his career as a family lawyer, but over the years, his practice has grown to encompass all aspects of private client law, including estate planning, Inheritance Tax, lasting powers of attorney, lifetime gifts, living wills, mental capacity issues, probate and contentious probate, trusts and, of course, wills.

James prides himself on spending sufficient time with clients at the outset of a matter to fully understand their position, needs, and objectives. He is committed to resolving disputes effectively, frequently using alternative dispute resolution (ADR). Given its costs and uncertainty, court litigation is a last resort.


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