STAGE 1: Auction opening and indicative offers The starting point in M&A auctions is usually the preparation of an information memorandum by the seller about the target and the opportunity to acquire it. This is circulated – subject to a
More about Under the hammer – The auction process in M&A2026 begins with renewed momentum: fresh starts, evolving rules for wealth and estate planning, and a lively political backdrop. After a year of significant change in terms of tax policy and regulatory frameworks, we hope that 2026 brings greater certainty,
More about In Trust – January 2026It is worth a reminder of how we got here: as the rules stood, historically, there was no limit on the value of property which, if it qualified for 100% relief as agricultural or business property, could pass on death
More about Festive cheer for farmers and business owners as Government increases APR and BPR 100% relief limit to £2.5mMake 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 Update