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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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Double jeopardy of digital asset inheritance planning amid probate delays

Hidden digital assets and mounting interest on inheritance tax bills are creating a costly double risk for families dealing with estates following the death of a loved one, as probate delays continue to impact thousands across England and Wales, adding further stress and financial pressure.

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Insight

Squatters: What to do when they return

Landlords have been plagued...

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Commercial leases: What to do when a tenant breaches

There can be a number of different options available to a landlord whose tenant is in breach of the lease during the term. There are also some steps, which prudent landlords can take to protect their position (excluding for non-payment of rent) (commercial real estate).

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What happens when you only receive part of an enforcement debt?

Circumstances can arise where you have a judgment debt and have instructed enforcement officers to seek to pursue the sums due, but in some instances, the debt is only partially recovered.

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Consumer protection

Assured shorthold tenants can now bring civil proceedings to unwind their tenancies, get a full refund, discounted rent and claim damages.

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Business lease applications

Ensuring both joint tenants apply for a business lease renewal to avoid losing security of tenure

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A notice to quit served by one joint tenant can determine the tenancy

The Supreme Court has ruled that a notice to quit served by one joint tenant determines the tenancy and does not infringe European Human Rights.

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