Wedlake Bell Insights

    • In Trust
    • Jul 25, 2025

    Finance Bill 2025/2026: Government confirms Agricultural Property Relief (APR) and Business Property Relief (BPR) reforms effective from April 2026

    There now follows an eight week technical consultation period closing on 15 September 2025. Subject to any consequential amendments to the draft legislation, the changes to APR and BPR will take effect from 6 April 2026, and will have wide-reaching implications

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    • Insights
    • Jul 24, 2025

    Stevens v Hotel Portfolio II UK Ltd

    The issue before the Supreme Court in Stevens v Hotel Portfolio II UK Ltd & Anor [2025] UKSC 28 was  whether a person who dishonestly assisted a constructive trustee in dissipating the trust fund was liable to compensate the beneficiary for the consequential

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    • Globally Speaking
    • Jul 17, 2025

    Globally Speaking July 2025

    As we move into the second half of the year, the UK’s private wealth landscape remains in flux. With a potential watering down of the “non-dom” tax reforms being quietly floated due to concerns over a potential shortfall in public

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    • Globally Speaking
    • Jul 15, 2025

    UK property ownership: Personal vs corporate ownership – what is the tax impact?

    The tax implications vary greatly between personal and corporate ownership, affecting everything from stamp duty land tax (“SDLT“) on purchase, tax on disposal, and inheritance tax (“IHT“) typically chargeable on death. Understanding these differences is crucial for making an informed

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    • Insights
    • Jul 14, 2025

    AI in the workplace: What employers need to know

    Introduction – What is AI? Artificial intelligence (AI), or, broadly computer systems that perform tasks which typically require human intelligence, is rapidly transforming the modern workplace, offering new efficiencies and capabilities across recruitment, investigations, and everyday decision-making. However, as organisations

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    • Globally Speaking
    • Jul 14, 2025

    Heirs in Islamic law

    Heirs in Islamic law are divided into three principal classes which are described below. Qur’anic heirs (Ashabul-Furud) Qur’anic heirs are also called “sharers” and this is the first class of “shareholders” in relation to inherited assets. These heirs possess the

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    • Insights
    • Jul 14, 2025

    Third party release – An essential element of insolvency rescue?

    Over time that equal treatment principle has been modified for policy reasons born of economic considerations: the introduction of statutory priorities, the recognition of priorities within priorities, and, to take an obvious example, the preservation of certain security rights. The

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    • Insights
    • Jul 10, 2025

    Responsible wealth stewardship: Protecting wealth with purpose

    Responsible wealth stewardship reflects a growing awareness that wealth must be managed not only with care, but with conscience. In a world shaped by economic inequality, environmental urgency, and shifting generational values, how wealth is used — and by whom

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    • Insights
    • Jul 9, 2025

    Almeqham v Al-sanea

    The applicant in Almeqham v Al-Sanea [2025] EWHC 1662 (Ch), the recognised liquidation trustee of Maan Bin Abdul Wahed Al-Sanea and Saad Trading, Contracting and Financial Services Co, applied, pursuant to art 21(1)(d) Cross Border Insolvency Regulations 2006, for relief requiring the

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