Wedlake Bell Insights

    • In Trust
    • Jun 24, 2026

    Planning for major change: relevant unused pension funds and pension death benefits will become subject to inheritance tax from 6 April 2027

    From 6 April 2027, many unused pension funds and pension death benefits under registered pension schemes will be brought into a deceased person’s estate for inheritance tax (“IHT”) purposes. This marks a significant shift – for years, pensions have been

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    • Globally Speaking
    • Jun 17, 2026

    International mobility and UK tax: planning for two critical milestones

    For internationally mobile individuals, the UK’s post-6 April 2025 tax landscape requires careful forward planning. Two milestones will often be particularly significant: the end of the four-year period under the foreign income and gains (FIG) regime for recent arrivers; and

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    • Globally Speaking
    • Jun 4, 2026

    Goodbye cards, hello codes: the shift to UK eVisas explained

    The UK has completed a significant shift in its immigration system, replacing physical residence permits and passport endorsements with a fully digital model centred on electronic visa records, known as eVisas. Overseas nationals living in the UK or applying for

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    • Globally Speaking
    • Jun 3, 2026

    Potential changes to the taxation of Limited Liability Companies in the UK

    Limited Liability Companies are common vehicles used for investing in the US.  They are often seen as necessary for non-tax reasons, such as providing protection from the relatively litigious legal landscape in the US. For example, we understand that they

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    • In Trust
    • May 15, 2026

    In Trust – May 2026

    The reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR) are now in force, fundamentally changing the inheritance tax (IHT) treatment of certain business and agricultural assets. With 100% relief now effectively capped at £2.5 million, tax planning

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    • In Trust
    • May 8, 2026

    Planning ahead: advance decisions and Lasting Powers of Attorney

    Recent 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

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    • In Trust
    • May 6, 2026

    Changes to Inheritance Tax (IHT) relief on charitable gifts

    The 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

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    • Globally Speaking
    • Apr 24, 2026

    Globally Speaking – April 2026

    The 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

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