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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

Can pre-nups help to save your marriage?

Wedding season is just around the corner and has an extra buzz thanks to the brace of royal weddings planned for 2018

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A wake-up call for small companies on the bribery process

The activity of political consulting firm Cambridge Analytica has been hitting both headlines and the Facebook share price, following accusations that it used the personal data of millions of Facebook users to sway the outcomes of the 2016 US presidential election and the UK Brexit referendum

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Spotlight on equal pay

Equal pay is a legal obligation. In recent months it has hit the headlines, with Ryanair notably coming under fire for inequality in pay between the sexes.

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WCs in takeaways and the workplace

The relevance of a relevant place…

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When mini breaks just don’t cut it

Tribunal says twenty-minute rest periods for workers should be given in one run, not as a series of mini breaks

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The power of performance management

Karen Cole looks at what performance management is and why when done properly it's worthwhile

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