Background Section 103 of the UK Data (Use and Access) Act 2025 (the “DUAA“) requires an organisation to put in place a procedure for dealing with individuals’ complaints about the handling of their personal data. While it is not a
More about New data protection requirement – are you ready?KEY TAKEAWAYS Legislation banning UORRs is now in place, with commencement expected in 2027 or 2028. The ban will not apply to existing leases, subject to important exceptions. A retrospective element applies to certain tenancy renewal arrangements entered into on
More about Upwards-only rent reviews – preparing for a fundamental changeWhat is a FIC? Broadly, a FIC is a bespoke private company which is usually set up to hold and invest assets as part of a long-term estate and succession plan. Due to the Inheritance Tax (IHT) restrictions on the
More about Family Investment Companies: a practical tool for long-term wealth planningFor an overview of the new legislation, click here for our Bulletin on IHT and Pensions published 19/3/2026 and here for our Pension Schemes Act 2026 Bulletin published 29/4/2026. This present article looks in more detail at what lies ahead
More about Legislation blockbusters – an overviewFailure to comply with RFR can invalidate the transaction, expose trustees to criminal prosecution, and create personal liability risks that cannot be avoided by good intentions or delegation. Breaches cannot be remedied retrospectively. What is the Right of First Refusal?
More about The Right of First Refusal: what trustees must do before disposing of a freeholdRecent coverage of the Terminally Ill Adults (End of Life) Bill has reignited conversations about planning for the possibility of future incapacity, and the relationship between advance decisions and Health and Welfare Lasting Powers of Attorney (LPAs) is a frequent
More about Planning ahead: advance decisions and Lasting Powers of AttorneyBetween 26 January 2018 and 17 April 2018 Venkata Chigili made payments to Max 99P Limited totalling £199,911 in connection with a proposed sale of the company. The payments gave rise to a debt due from the company in his
More about ‘Commercial obligations’ and unreliable witnesses: lessons from Dix v ChigiliThe restriction of the charity exemption for Inheritance Tax (IHT) was announced in the 2025 Autumn Budget and introduced in the Finance Act 2026. The new rules apply to deaths occurring on or after 6 April 2026, and for lifetime
More about Changes to Inheritance Tax (IHT) relief on charitable giftsMarriage, cohabitation and joint property ownership each carry distinct legal and financial consequences, and it is vital to think carefully about these issues from the outset. Deliberate conversations and choices can help provide clarity, manage expectations and reduce uncertainty if
More about Protecting family wealth across relationshipsThe statement confirmed that the Government intends to legislate in the Finance Bill 2026–27 to ensure that no SDLT charge arises on the rent element of certain residential tenancies. The measure will apply to any residential tenancy that is treated
More about SDLT and the Renters’ Rights Act – the Government’s proposal to resolve unintended consequences