Big picture Prior to 6 April 2027, the unused pension pots and death benefits of registered pension scheme members usually escape IHT where the scheme trustees have discretion over choice of the pension beneficiaries. The bad news is that, even
More about Inheritance Tax on Pension death benefits – understanding the new IHT regimeThe claimant in charterparty proceedings was a German individual, but acting as insolvency officeholder of four insolvent German companies. The defendants applied for security for costs. The court applied English law to save the costs of adducing expert evidence on
More about Undritz v D’Amico Tankers DACMrs McFadzean was made bankrupt on 25 July 2018. On 6 September 2018 Ricardo Cacho was appointed as her trustee in bankruptcy; on 9 November 2018 Matthew Waghorn was appointed as an additional joint trustee on Mrs McFadzean’s application. The
More about McFadzean v MartinezThe Chancellor’s recent UK Spring Statement reaffirmed her commitment to the government’s economic strategy and, crucially for private clients, did not contain any further adjustments to the reforms originally outlined in the 2024 and 2025 Autumn Budgets which are due
More about In Trust – March 2026Commentary has increased in the last month or so: ‘Inheritance Tax on pensions has triggered a middle class panic’ said The Sunday Times in its Money section. The House of Lords Economic Affairs Committee also published a report at the
More about Inheritance tax on pensions is changing: how to prepare before 2027From 1 May 2026, the most far‑reaching reforms to the private rented sector in a generation, come into force. These reforms were introduced by the Renters’ Rights Act 2025 and apply to all existing and new private residential tenancies, including
More about The accidental landlord: inheriting a tenanted property and obtaining vacant possession – key changes from 1 May 2026Answering that question involved consideration of a number of issues, including whether either ss 8 or 9 Limitation Act 1980 applied so as to bar a petition, and whether s 36 Limitation Act disapplied those sections. The Supreme Court’s judgment
More about THG Plc v Zedra Trust Company (Jersey) LtdDue to the statistics on cancer diagnoses, HR professionals are likely to face situations where an employee or worker discloses a cancer diagnosis and / or requires support in dealing with the same. Treatment can be time consuming and intensive
More about Reflecting on World Cancer Day and how employers can support employees living with cancerThis episode explores what happens when tenants leave behind furniture, equipment, and other chattels at the end of a lease.
More about Real estate podcast: from insolvent tenants to furniture returns – navigating chattel issuesIn this episode Suzanne Gill and Rachel Fitzgerald discuss three variations of tenant repair obligations, including fixed‑term works, schedules of condition, and obligations requiring landlord‑surveyor approval.
More about Real estate podcast: futureproofing your dilapidations position at the lease negotiation stage