Failure to comply with RFR can invalidate the transaction, expose trustees to criminal prosecution, and create personal liability risks that cannot be avoided by good intentions or delegation. Breaches cannot be remedied retrospectively. What is the Right of First Refusal?
More about The Right of First Refusal: what trustees must do before disposing of a freeholdRecent coverage of the Terminally Ill Adults (End of Life) Bill has reignited conversations about planning for the possibility of future incapacity, and the relationship between advance decisions and Health and Welfare Lasting Powers of Attorney (LPAs) is a frequent
More about Planning ahead: advance decisions and Lasting Powers of AttorneyThe restriction of the charity exemption for Inheritance Tax (IHT) was announced in the 2025 Autumn Budget and introduced in the Finance Act 2026. The new rules apply to deaths occurring on or after 6 April 2026, and for lifetime
More about Changes to Inheritance Tax (IHT) relief on charitable giftsMarriage, cohabitation and joint property ownership each carry distinct legal and financial consequences, and it is vital to think carefully about these issues from the outset. Deliberate conversations and choices can help provide clarity, manage expectations and reduce uncertainty if
More about Protecting family wealth across relationshipsThis is called The Resolution Together model, which was developed by Resolution, a community of family justice professionals who work with families and individuals to resolve issues in a constructive way. Why Resolution Together? For many couples, the appeal is
More about For those who want a calmer divorce – the Resolution Together modelThe international private client landscape continues to shift, shaped by geopolitical uncertainty, political change and increasingly divergent tax and regulatory regimes. Some internationally mobile families may find themselves outside the jurisdictions they originally expected to be living in, prompting a
More about Globally Speaking – April 2026At a time when families are understandably focused on safety and stability, it is easy to overlook how quickly UK tax residence can be triggered and how an unplanned return to the UK can have significant tax consequences if not
More about British expatriates returning to the UK from the Gulf: key tax and residency considerationsFrom 6 April 2025, the remittance basis of taxation was abolished and the “Foreign Income and Gains” or “FIG” regime was introduced. Under the FIG regime, a “new” UK resident pays no UK tax on FIG, even if brought to
More about The Temporary Repatriation Facility (TRF): act now or regret it laterImportantly, your appointed attorneys can only act if you lack mental capacity — but when that point is reached, having the right people legally empowered to speak for you can make a profound difference. A properly drafted health and welfare
More about Why a health and welfare Lasting Power of Attorney (LPA) is just as important as one for finance and propertyWhat is ATED? ATED is an annual tax payable by ‘non‑natural persons’, such as companies, corporate partnerships and collective investment schemes, that own UK residential property valued at more than £500,000. ATED was introduced in April 2013, and its original
More about Increases to Annual Tax on Enveloped Dwellings (ATED) announced