PARLIAMENT Effective Date Effect Bills (and Acts not yet in force) FINANCE BILL 2025/2026 HMRC published draft IHT legislation on 21 July 2025 The Bill will be introduced in Parliament following the Chancellor’s Autumn Budget on 26 November 2025 including
More about Part 4 – Pensions Ready Reckoner October 2025The solicitors accepted that the firm was vicariously liable for Mr Broughton’s actions. It also accepted that, if Mr Broughton had a dishonest state of mind, the steps taken in providing the legal services it had provided amounted to dishonestly
More about Grosvenor Property Developers Ltd v Portner Law LtdThe Building Safety Act 2022 (BSA) was the Government’s decisive response to the Grenfell fire tragedy, based on Dame Judith Hackett’s review of building safety. Aimed at improving the safety of people in and around buildings and improving building standards,
More about Do due diligence and your own surveys before appointmentGiovanni’s Room – and ours In James Baldwin’s Giovanni’s Room, David first steps into Giovanni’s cramped Paris flat to find it humming with possibility and a refuge from the outside world. But as the bills arrive and the rent needs
More about Equality, wealth and family law: Navigating love’s legal landscape in LGBTQ+ relationshipsThe liquidation at the root of the dispute was that of CL Financial Ltd, a substantial company incorporated in Trinidad and Tobago, which was in compulsory liquidation, having been wound up by the High Court in September 2017 on a
More about Attorney General of Trinidad and Tobago v CL Financial LtdThe liquidator applied to strike out the parts of the respondents’ points of defence denying that the company had traded from the premises as claimed on the ground that doing so amounted to a collateral attack on a judgment of
More about Nicholson v MasoodThe manner in which the Register operates was then amended by the Economic Crime and Corporate Transparency Act 2023 which introduced a range of enhancements, in an effort to increase the effectiveness of the Register. The most recent reforms to
More about Key Updates to the Register of Overseas Entities following the enactment of the Economic Crime and Corporate Transparency Act 2023KMG SICAV-SIF-GB Strategic Land Fund (referred to in the judgment as “the sub-fund”), was a so-called “dedicated fund” of a specialised investment company called KMG SICAV-SIF-SA, which had been incorporated as a Luxembourg public limited company in 2008. That company
More about Yorkshire Council v KMGAs we move through the 2025/26 tax year, this edition arrives at a pivotal moment for estate planning and wealth structuring. The government has confirmed significant reforms to the inheritance tax reliefs for agricultural property and business property, due to
More about In Trust – September 2025The government’s original proposals aimed to address concerns that pensions were increasingly being used as strategic estate planning vehicles, rather than encouraging saving for retirement. However, the proposals raised confusion in the industry as it was not clear whether all
More about From nest egg to tax target: Pension funds will no longer be exempt from IHT