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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

The role of due diligence in corporate transactions

In corporate transactions, due diligence is a key stage that usually follows agreement of Heads of Terms, allowing the Buyer to investigate the target company or its assets before committing to the deal.

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Love in later life and the inheritance tax trap

Increasingly, lawyers are seeing couples who have chosen to live together rather than marry, sometimes for many years, without fully appreciating how differently the law treats them, particularly when it comes to inheritance tax and financial protection on death.

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Understanding Heads of Terms in corporate transactions

Heads of terms are a crucial first step in corporate transactions. Learn what they include, why they matter, and how they shape successful deals.

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Flexible working requests: A guide for employers and employees

This guide explains the statutory process for flexible working requests, outlines employer obligations and shares best practices to help navigate requests effectively.  

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Missteps and misunderstandings: The hidden risks in modern break-ups

Christmas is the time for coming together, however financial pressure, childcare strain and the intensity of family gatherings may mean that for many couples, the season of good cheer becomes the point at which problems can no longer be ignored.

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Mince pies and the minimum wage 

A reminder to employers that seasonal staff must receive the correct pay and holiday entitlements over the festive period. With temporary and irregular-hours workers now a core part of Christmas trading, businesses are urged to double-check minimum wage compliance, holiday accrual, and payslip transparency to avoid costly HMRC scrutiny.

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