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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

Work-Life Balance: How you can support your employees

Karen Cole explores employees' legal rights, the duty of care employers have, and strategies to promote work-life balance.

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Director responsibilities on resignation – do you know yours?

When Rishi Sunak removed Suella Braverman from her cabinet post, she took a defiant stance, with an open letter criticising the PM for reneging on promises and calling for a leadership election.

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Can you obtain an Emergency Power of Attorney?

In reality, the answer is no. Instead, you need to apply to the Court of Protection to become a Deputy, or the Court of Protection may appoint a Panel Deputy if no one is suitable or available to take on the role. Private client solicitor James McMullan looks at the complexities of not having a lasting power of attorney in place.

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Directors must understand the implications of AI

In the heart of the digital age, artificial intelligence (AI) has emerged as a transformative force reshaping the landscape of corporate governance and redefining the roles of directors within companies.

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Overzealous employee monitoring may overstep data protection boundaries

Employers who use software to help manage productivity and other employee activity may inadvertently violate data protection regulations.

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Legal considerations for launching a charity business

Passionate about making a positive impact? Setting up a charity can be the perfect way to contribute to your community or even globally. This guide offers step-by-step instructions and insights into operating a UK charity.

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