The latter issue gave rise to an interesting, if arid, argument about the scope of the use of s 212 Insolvency Act 1986 and the procedural consequences, which, although important, made little or no difference to the overall result in
More about Hinton v Stobinski1. Ongoing demand for high-quality assets Buyers remain highly selective in the current market. Although capital is still available from private equity and strategic acquirers, it is increasingly focused on businesses with recurring revenues, clear growth prospects and strong governance.
More about Mid-Market M&A TrendsIn recent years, we have seen extreme weather events becoming more frequent, longer lasting and more intense. While warm spells in the UK have lengthened materially in recent decades, the 2026 El Niño event is set to be an unprecedented
More about Here comes the sun and I say “it’s not alright”Key changes Time limits: The time limit for bringing a claim in the employment tribunal will be extended from 3 months to 6. Although this is subject to commencement legislation (and more details are needed), it is likely this will
More about Employment Rights Act 2025: key changes for employers this OctoberOur ‘Ready Reckoner’ surveys developments in Parliament and the Courts, as well as Consultations from numerous bodies including DWP, HMRC and TPR. In this issue Planning for major change: IHT on unused pension funds and death benefits; a combined overview
More about Pensions Compass – September 2026Under the draft Private Rented Sector Database Regulations 2026, residential landlords in England will be required to register their rental properties through a new online service called ‘Register your rental property’. For many landlords, this will represent one of the
More about Attention landlords: the new national property database is comingPARLIAMENT Effective Date Effect Recent Acts Finance Act 2026 Royal Assent 18 March 2026 Inheritance Tax on certain death benefits under registered pension schemes applies for deaths on or after 6 April 2027. Click here for the article published on
More about Pensions Ready Reckoner – September 2026As the Government prepares for its Autumn Budget on 28 October 2026, renewed attention is being given to how the UK’s public finances can be supported in the years ahead. Whether that results in changes to taxation, new levies or
More about In Trust – September 2026Is your charitable legacy still fit for purpose? Many people include charitable gifts in their Wills to support causes that matter to them. However, recent changes to the inheritance tax (IHT) charity exemption mean that some gifts in Wills may
More about Has your charitable legacy been future-proofed? Donor-Advised Funds and giving through your WillA Lasting Power of Attorney (LPA) is a legal document that allows a person, known as the Donor, to appoint one or more trusted individuals, known as Attorneys, to make decisions on their behalf. These may concern property and finances,
More about The missing piece of most estate plans: Lasting Powers of Attorney