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Pension inheritance tax changes will increase executors’ responsibilities from April 2027

From 6 April 2027, most unused pension funds and pension death benefits will be included within the scope of Inheritance Tax. We explain what the changes mean for executors, why estate administration may become more complex and how careful planning can help.

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Pension and inheritance tax changes from April 2027: why now is the time to review your will and estate plan

From 6 April 2027, most unused pension funds and pension death benefits are expected to be included in a person’s estate for inheritance tax purposes. This article explains what the changes could mean for families, pension nominations, wills, charitable gifts and wider estate planning.

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SMEs urged to review risks as liability rules expand

New criminal liability rules taking effect on 29 June 2026 will make it easier to prosecute businesses of any size where senior managers commit offences while acting on the organisation’s behalf.

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AI-written grievances add new pressure for employers

AI is making it easier for employees to produce detailed, formal-looking grievances that refer to legal concepts and workplace rights. For employers, the key is to look beyond the language, identify the core concern and follow a fair, consistent grievance process.

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Homeowners urged to get ‘move ready’ as pressure grows 

With property chains under pressure and mortgage uncertainty continuing to affect buyer confidence, homeowners are being encouraged to get move ready before entering the market. Early preparation can help avoid delays, reduce stress and keep transactions progressing smoothly.

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Mixed-Use Property and the Renters’ Rights Act

The Renters’ Rights Act 2025 has changed the legal landscape for residential tenancies in England. For mixed-use property owners and buyers, the reforms create added complexity where residential occupation sits alongside commercial leases, EPC requirements and future plans for sale, redevelopment or investment.

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Insight

Risky business

Professionals understand that heavy responsibilities come along with the benefits of their status. Accountants, architects, bankers, barristers, dentists, educators, healthcare professionals, journalists, pharmacists, pilots, solicitors, surveyors, and vets (to name but a few professions) are highly regulated.

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Marital agreements as a financial planning tool

We explore the use of marital agreements as a financial planning and wealth management tool.

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Artificial intelligence will be challenged

Ed Sheeran has been defending himself in court against claims that he copied Marvin Gaye’s classic Let's Get It On for his 2014 hit: I’m thinking out loud. And while the songwriter had a successful outcome, copyright experts say the real challenge ahead for Ed is not from other songwriters but from the robots.

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Articles of association and shareholders’ agreements explained

We examine the roles of Articles and shareholders' agreements, their differences, and the reason a business might have both in place.

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When is a gift of the family home, not a gift?

A gift of the family home may trigger Capital Gains Tax, Income Tax, Stamp Duty Tax and Inheritance Tax.

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Get your skates on to get moving

For those looking to sell their property in 2023, house movers should get themselves race-ready in the face of extended timeframes to achieve completion and ensure that all the paperwork is up to date and ready before they put up the sale board.

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