Not a day goes by without some shift in the UK economic landscape. Against a backdrop of continual tax reform, evolving regulation, and an ever-present political undercurrent, stability can often feel elusive. As we look ahead to the remainder of
More about Globally Speaking – June 2026From 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
More about Planning for major change: relevant unused pension funds and pension death benefits will become subject to inheritance tax from 6 April 2027Many of them travelled to Britain leaving not only their loved ones but cash assets and generational land passed down often informally without registered titles. This has created major vulnerabilities and risk of loss for many that have been away
More about The Windrush generation: a legacy worth protectingFor 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
More about International mobility and UK tax: planning for two critical milestonesTrust Registration Service Under the current framework, a non UK trust is generally required to register on the TRS only in limited circumstances. These include where the trust directly acquires UK land on or after 6 October 2020, incurs a
More about Update on the UK’s Trust Registration Service and Register of Overseas EntitiesEarlier this year, the Privy Council issued an important decision in the case of A and others v C and others [2026] UKPC 11. The decision provides helpful clarity on a long standing practical question: what role does a protector
More about Wide or narrow: what role does the protector play in an offshore trust?Whether linked to alcohol, prescription medication or illicit drugs, concerns about substance use frequently arise at moments of heightened stress — where separation, financial pressure and changes in living arrangements can exacerbate existing habits or bring underlying issues to the
More about Putting children first: substance abuse in Family Court proceedingsMs Maher and Mr Holmes entered into a loan agreement whereby Mr Holmes lent Ms Maher £200,000 for two years subject to interest of 20% per annum and secured against Ms Maher’s freehold property at 36 Coombe Park Road, Coventry.
More about Maher v HolmesNotifications increase There was a significant increase in notifications, with 1,143 notifications submitted (up c.26%). A majority of these were mandatory notifications (c.83%), but there was also a notable rise in voluntary and retrospective notifications. This reflects a clear trend
More about NSIA Update: What investors/buyers need to knowThe Law Commission published its report recommending reform as long ago as 2007 so, after nearly 20 years, campaigners are heartened by the Government’s attention. But is it sensible reform or a charter to trap the unwary? The case for
More about Cohabitation reform: a long-overdue shift in the law or an attack on family wealth?