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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

UK approach to AI regulation

AI is rapidly advancing and revolutionising how we live, work and interact with technology. AI makes the impossible possible, and the future holds great promise for how this technology can transform our world. However, as with any ground-breaking technology, risks and challenges are associated with the development and implementation of AI, which society must consider and address to ensure a responsible and beneficial outcome for all.

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Death of a shareholder

Corporate solicitor Evangelos Kyveris and private client partner James McMullan of West End Law Firm RIAA Barker Gillette, look at what happens to a shareholder's shares when they die.

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Estate planning for blended families

Navigating wills and inheritance

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Unfair contract terms

The Unfair Contract Terms Act 1977 protects parties with less bargaining power from unfair or unreasonable contractual terms. A crucial part of the Act is the “reasonableness test”, which assesses the fairness and enforceability of exclusion and limitation clauses.

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Can a UK employee work abroad remotely?

Many UK employees are considering working abroad due to the rise of remote working opportunities and the desire for more flexible lifestyles. However, before employers consider agreeing to such an arrangement, they must understand the legal implications and potential challenges that may arise.

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Greenwashing attracts the wrong attention

Businesses must not paint themselves in artificial shades when pushing their environmental credentials.

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