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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

Drones – Keep them out of my air space

Recently this firm handed its office lease back to its landlord, who had commissioned a drone survey of our hard-to-get-to roof to see how dilapidated it was. A voice in my head said, 'that's our air space, and you need our consent to fly your drone in it'. It was an interesting thought.

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Principles behind principles

New Year, a time for resolutions, for predictions about the year ahead, for reflection and hopes, for joining gyms and visiting them occasionally. This article will have none of that! There are no dreams here, only nightmares better suited to Halloween.

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Business Interruption Insurance

After the Supreme Court's judgment earlier in the year, what are the legal and practical impacts of the FCA's business interruption insurance test case?

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Security camera neighbour comes unstuck

The Christmas holidays provide an opportunity to catch up with jobs around the house, but this could lead to trouble, as Mr Woodard found out when installing security devices around his home.

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Parents: No need to Claus a Scene at Christmas

While Christmas is one of the most joyous times of the year, it can be challenging for separated families.

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Excluding liability in commercial contracts

Most commercial contracts use liability clauses to manage risks in the event of default, either by excluding liability altogether or setting a limit on liability.

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