Wedlake Bell Insights

    • Insights
    • Feb 23, 2026

    Are non-dom tax reforms inhibiting philanthropy?

    Why philanthropy matters to the UK’s cultural sector Sir Tristram Hunt has raised concerns that recent reforms to the UK’s non‑dom tax regime are making it noticeably harder for arts institutions to secure major gifts. Unlike countries where culture is

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    • Insights
    • Feb 20, 2026

    PISCES: preparing private companies for intermittent share trading

    How PISCES works PISCES is a new UK trading mechanism designed to allow private companies to hold regulated, time‑limited windows in which their shareholders can sell existing shares to eligible investors. Who operates PISCES? PISCES is a regulatory regime under

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    • Insights
    • Feb 18, 2026

    Crypto fraud factsheet

    What is Cryptocurrency? Cryptocurrency is a digital asset recorded on decentralised networks built on blockchain technology. It enables users to send and receive funds directly without relying on a bank or traditional financial intermediary. Examples include Bitcoin and Ethereum, as

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    • Pensions Compass
    • Feb 18, 2026

    Pensions Compass – February 2026

    Like a Spring garden, pension developments are growing apace: the Pension Schemes Bill is moving rapidly through Parliament and Royal Assent may be in March /April. Many of the provisions (but not all, see our Virgin Media article below) will

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    • Pensions Compass
    • Feb 18, 2026

    Part 1 – Virgin Media: an update

    Key Points The Pension Schemes Bill (2025) is the legislative vehicle for the Virgin Media remediation provisions, which will take effect immediately on Royal Assent. The Bill introduces a statutory process enabling trustees to retrospectively validate historic amendments that may

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    • Pensions Compass
    • Feb 18, 2026

    Part 2 – Should landed estates opt for enhanced employer contributions?

    As employment practices evolve, landed estates may benefit from reconsidering their approach to funding retirement accommodation, and instead pay enhanced contributions into their employees’ pension schemes. This alternative may offer the opportunity for superior investment returns and tax efficiencies compared

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    • Pensions Compass
    • Feb 18, 2026

    Part 3 – Buy ins, buy outs and surplus – lessons from Coca Cola

    Background The Scheme’s liabilities were secured by way of a buy-in policy. The policy was then reinsured back‑to‑back with a captive reinsurer within the employer group under the ‘PenCap II’ structure, with a fronting insurer  interposed between the trustee and

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    • Pensions Compass
    • Feb 18, 2026

    Part 4 – Pensions Dashboards: a dash to the finishing line?

    Key Points The final guidance deadlines for pensions dashboards are fast approaching, with all UK occupational and personal pension schemes of 100+ relevant members required to connect by 31 October 2026. Failure to connect can result in significant regulatory fines.

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