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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

Business structures in the UK: Choosing the right option for your new venture

Starting your own business is an exciting challenge, but before you take your first steps, choosing the right business structure is essential. Your decision at the outset can influence everything from how you’re taxed to how much personal financial risk you take on.

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Different minds demand a different mindset

As diagnoses of ADHD, autism and other forms of neurodivergence increase, the challenge for employers is no longer awareness, but action. From legal obligations under the Equality Act to the cultural shift in how we understand difference, the workplace is being rewired.

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Capacity and client care: Supporting older and vulnerable clients with expertise and empathy

Capacity is a complex yet essential area of private client law. Supporting older and vulnerable individuals requires a combination of legal expertise, emotional intelligence, and ethical diligence to protect their rights, dignity, and autonomy.

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Strategic lifetime gifting

How to minimise your IHT liability during your lifetime.

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Navigating directors’ duties

Legal responsibilities and risks for UK company directors

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Preparing a business-lasting power of attorney

In this article, private client solicitor James McMullan considers the advantages, needs and practical examples of creating a business-lasting power of attorney.

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