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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

Dismissed with less than two years’ service?

If you have been employed for less than two years and your employer dismisses you, generally, you have will have no claim for unfair dismissal.

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Ready, steady, fit-out!

Retail and corporate tenants taking a lease of new or older premises will typically have fit-out works to carry out to get their new premises ready for occupation.

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Feathering new nests for fledgling students

Exam results have been released and new students know where they will be heading for university. Following the relief of results day, the next big headache for parents is often the search for accommodation, whether for first-timers or returning students.

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Childcare during the school holidays: What are the options?

If you work full time in the UK, you are entitled to at least 28 days paid annual leave, including the eight bank holidays. For parents of school-age children, however, that is often not enough to juggle childcare during the school holidays.

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Tackling taboos on menopause in the workplace

Employers are being advised to review their support for women experiencing problems in the workplace because of the menopause or risk compensation claims, following an employment tribunal ruling.

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What is a personal representative?

A personal representative is somebody who handles a person’s estate when they pass away. The estate is made up of all the deceased’s assets, which can include anything from money in the bank, to personal possessions, stocks and shares, cars, real estate and even cryptocurrency.

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