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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

When the end of summer spells the end of a marriage

Lawyers often talk about ‘divorce day’ in January and report a similar surge when summer holidays are over. Research* looking at the timing of divorce petitions bears this out, with peaks after the summer and winter holidays. The researchers suggest that while troubled couples may view holidays as a time to stand together for children and an opportunity to mend relationships, the reality is that proximity exacerbates tensions and may be the final straw for many.

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Too poor for retirement?

Why younger generations will have to work more, save more or spend less

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Landlords must check they hit the spot with deposits

Claims for incorrectly handled property rental deposits are soaring and landlords should be alert to the danger and ensure they or their agents are complying with the legal requirements, if they want to avoid high penalties

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The hidden disability: when mental health affects employee wellbeing

Last week’s World Mental Health Day, acts as a good reminder for employers to revisit their policy and culture to see if they match up to best practice

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ACAS guidance on employment references

Coinciding with the Employment Tribunal’s recent decision in the case of Francis-McGann v West Atlantic UK Limited, where an employee faked a reference using the name of a Star Wars villain (read our article The Employment Tribunal Strikes Back), ACAS has released new guidance on employment references.

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Employee data subject access requests

An individual’s right of access to data which is collected about them is set out in the new Data Protection Act 2018.

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