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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

Enforceability: Post-termination restrictions

Quilter Private Client Advisers v Falconer is a rare case on PTRs and acts as a stark warning to employers not to use ‘template’ clauses without due consideration.

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Employers: How to lawfully dismiss an employee

If you are considering the possibility of terminating a member of staff's employment, it is important to ensure that there are internal procedures in place which are fair and reasonable and that those procedures are followed. A careful approach reduces your exposure to claims before an Employment Tribunal.

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What might force majeure look like post COVID-19?

‘Force majeure’ can be used as a way of exiting a contract. But what is it? And does it apply to post-Covid-19 contracts?

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Should sanctions for dishonesty be harmonised?

Reading the recent Judgment of Mr Justice Julian Knowles in Simawi v General Medical Council provokes thought, not for the first time, about the apparent disparity between sanctions imposed for dishonesty within healthcare and legal services.

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Holiday entitlement, pay and furlough

What are my employees entitled to?

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COVID-19: Due diligence issues in corporate transactions

The outbreak of the Coronavirus disease (COVID-19) brought widescale market disruption, government-imposed lockdowns and global restrictions on travel which, in turn, triggered wholesale shifts in working arrangements and widespread cash flow and liquidity issues for many businesses.

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