Commentary has increased in the last month or so: ‘Inheritance Tax on pensions has triggered a middle class panic’ said The Sunday Times in its Money section. The House of Lords Economic Affairs Committee also published a report at the
More about Inheritance tax on pensions is changing: how to prepare before 2027From 1 May 2026, the most far‑reaching reforms to the private rented sector in a generation, come into force. These reforms were introduced by the Renters’ Rights Act 2025 and apply to all existing and new private residential tenancies, including
More about The accidental landlord: inheriting a tenanted property and obtaining vacant possession – key changes from 1 May 2026Answering that question involved consideration of a number of issues, including whether either ss 8 or 9 Limitation Act 1980 applied so as to bar a petition, and whether s 36 Limitation Act disapplied those sections. The Supreme Court’s judgment
More about THG Plc v Zedra Trust Company (Jersey) LtdDue to the statistics on cancer diagnoses, HR professionals are likely to face situations where an employee or worker discloses a cancer diagnosis and / or requires support in dealing with the same. Treatment can be time consuming and intensive
More about Reflecting on World Cancer Day and how employers can support employees living with cancerIn this episode Suzanne Gill and Rachel Fitzgerald discuss three variations of tenant repair obligations, including fixed‑term works, schedules of condition, and obligations requiring landlord‑surveyor approval.
More about Real estate podcast: futureproofing your dilapidations position at the lease negotiation stageThis episode, featuring Suzanne Gill and Ben Dunbar, examines two significant service charge cases that clarify what it means for a landlord to act “reasonably” when determining a tenant’s service charge proportion.
More about Real estate podcast: service charge apportionments – making the rational choiceQ. Why might a party want to change a child’s surname? In the context of separation/divorce, it is sometimes motivated by a party wanting to ensure their surname, for example a wife if she intends to revert to her maiden
More about What’s in a name? The practical and legal implications of changing a child’s surnameThis episode explores what happens when tenants leave behind furniture, equipment, and other chattels at the end of a lease.
More about Real estate podcast: from insolvent tenants to furniture returns – navigating chattel issuesWhy philanthropy matters to the UK’s cultural sector Sir Tristram Hunt has raised concerns that recent reforms to the UK’s non‑dom tax regime are making it noticeably harder for arts institutions to secure major gifts. Unlike countries where culture is
More about Are non-dom tax reforms inhibiting philanthropy?How PISCES works PISCES is a new UK trading mechanism designed to allow private companies to hold regulated, time‑limited windows in which their shareholders can sell existing shares to eligible investors. Who operates PISCES? PISCES is a regulatory regime under
More about PISCES: preparing private companies for intermittent share trading