Make use of available agricultural or business inheritance tax reliefs Currently, qualifying agricultural or business assets can receive up to 100% relief from IHT under agricultural property relief (APR) or business property relief (BPR) as applicable. From 6 April 2026
More about New year, new rules: key tax planning opportunities for the year aheadDespite them feeling like one of the family, under English law, pets are legally classified as chattels i.e. they are deemed items of property. In the eyes of the law, your beloved dog or cat is therefore treated much like
More about Bone of contentionFacing the unthinkable while young No one likes to consider a future where you pass away not having lived a long, full life, or where you have lost your mental capacity, especially when you are young, fit and healthy. However,
More about Safeguard your future: the importance of young people making Wills and Lasting Powers of AttorneyFrom the end of the five‑year Brexit transitional period to the discontinuation of series marks, the adoption of the latest Nice Classification, and upcoming UKIPO fee increases, several important developments will shape the trade mark landscape in early 2026. This
More about Festive round-up: key UK trade mark developments to watch in 2026Deal Flow in 2025 During the first half of 2025, UK private M&A activity slowed significantly compared to the strong finish in 2024. The graph below shows the total deal volume and value across the M&A landscape in the UK
More about UK private M&A trends: insights from 2025 and predictions for 2026Common issues parents face when planning care arrangements over Christmas Some of the predicaments we see are: How is Christmas defined, for example is it just the day itself, or does it encompass Christmas Eve and/or Boxing Day? Who will
More about Avoiding festive friction: how to plan care arrangements for childrenThe UK Budget delivered on 26 November 2025 introduced a series of targeted measures for internationally mobile, UK‑connected individuals and families with cross‑border wealth, but do not represent the sweeping tax reforms that had been predicted. The Budget is arguably
More about Globally Speaking – UK Budget UpdateBelow are five essential steps to help you maximise value and minimise risk during your business sale. 1. Start Planning Early Where possible, exit planning should start years before you intend to sell. Early preparation gives you the flexibility to
More about Selling your business: 5 steps to optimise your exit strategyDespite speculation, the Budget did not introduce a capital gains tax (CGT) exit charge for individuals leaving the UK; nor were there new wealth taxes beyond the high-value council tax surcharge, two measures which were strongly rumoured in the weeks
More about The UK Budget 2025: impact for international private clientsAs the dust begins to settle on last week’s Budget and the initial flurry of headlines subsides, we can breathe a sigh of relief that for now, we know the direction of travel on tax policy. As such, we expect
More about In Trust – December 2025