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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

Brexit Deal: One man’s view

We are sleepwalking into Brexit chaos. Unless a second referendum is held as soon as possible we could be facing a triple whammy of no deal, a general election, and a late realisation that a second referendum is required, all at the same time in early 2019.

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Tenant alterations

During the term of your lease, you may find that your property requirements change and that you need to make alterations to your premises, whether internal, external or structural. If you find yourself in this situation, one of the first things you must consider (in addition to any planning and statutory requirements) are the terms of your lease.

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Getting it right to grow the spirit of enterprise

Enthusiasm for small enterprise is seeing increasing numbers trying to make it as entrepreneurs and inventors, whether alongside the day job, bringing up children, or even school/work.

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How vulnerable is your business to hackers?

Do you know what a DDOS attack is? Are you more vulnerable than the Greeks to Trojan attacks, or do you have enough Bitcoins stuck down the back of your virtual sofa to pay off a hijacker? Hackers are getting smarter, more ruthless, and more determined every day. And they’re not just focusing their efforts on the big corporations any more.

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Good practice is vital for employers in managing tribunal claims

In July, the Supreme Court ruled that Employment Tribunal claim fees were unlawful, meaning all Employment Tribunal and Employment Appeals Tribunal fees paid since 2013 will need to be reimbursed.

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Top 5 tips for a successful business relocation

It’s said that moving house is one of the most stressful events of your life.

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