As we move further into the 2025/26 tax year, this edition focuses on the importance of forward planning — particularly in light of the government’s proposed inheritance tax reforms in respect of agricultural property relief (“APR”) and business property relief
More about In Trust – June 2025Given the legislation upon which we currently rely is almost two hundred years old, some might say reform is long overdue, however, are we ready for change? Many of the recommendations contained in the report are welcome; adopting gender neutral
More about Modernising wills law: Are we ready for change?The changes outlined in the Budget are due to come into effect from 6 April 2026, and in the form they are suggested, they will restrict BPR relief to 50% on BPR qualifying assets over £1 million. This means an
More about Art and inheritance tax: Reforms and reliefsAlthough termed “marriage”, this coercion can apply equally to civil partnerships. As we approach Elder Abuse Awareness Day on Sunday 15 June, we consider what steps can be taken to help avoid such devastating financial abuse. Perpetrators of predatory marriage
More about Predatory marriage: How to safeguard against itUndoubtedly the Government’s aims are bold: to slant schemes’ investments in ways the Government perceive to be in the interests of the UK economy, improving the lot of members by hopefully enhancing investment returns, and releasing – so the Government hopes
More about Pension Schemes Bill due to be laid in parliament on 5th June 2025 – Giant STEP forward?There is also a common misconception that Lasting Powers of Attorney (LPAs) are only necessary for older individuals preparing for conditions like dementia. In reality, LPAs are vital for anyone, regardless of age; Financial LPAs can be used even before
More about Lasting power of attorney: Essential for all agesPeople often think co-ownership of property relates only to married couples, civil partners or common law partners. However, there are other situations where a property may be held jointly, for example, business partners, family members, friends and trustees. In England
More about Co-owning property with confidenceIt operated from warehouses and trade showrooms near Lisburn, Co. Down and in Coventry, England. It had become one of the leading suppliers of products in the Irish market, in both Northern Ireland and the Republic of Ireland, as well
More about Recognition of english insolvency in ireland: A constructive judgmentThe Weight of Pre-Contractual Negotiations There has been a reminder of potential pitfalls when incorporating documents into a contract in the judgment in John Sisk and Son Limited v Capital & Centric (Rose) Limited [2025] EWHC 594 (TCC). The case
More about Admission Impossible – John Sisk And Son Limited v Capital & Centric (rose)
On April 6, 2025, the Neonatal Care (Leave and Pay) Act 2023 introduced significant changes for parents of new-borns requiring neonatal care. This new legislation aims to alleviate the stress faced by parents during challenging times, ensuring they can focus
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