Government Raises Inheritance Tax Relief threshold for Agricultural and Business Property to £2.5M
The UK government has announced a significant adjustment to Inheritance Tax (IHT) reliefs for agricultural and business property assets. With effect from 6 April 2026, the threshold for the 100% Agricultural Property Relief (APR) and Business Property Relief (BPR) will be increased from £1 million to £2.5 million per estate. This change follows months of […]
IHT and Pension reforms: an update
This past August, we shared an article that set out the key anticipated reforms to the IHT treatment of pensions that are due to be implemented from 6 April 2027. The changes will impact individuals holding private pensions, Personal Representatives (“PRs”), Pension Scheme Administrators (“PSAs”) and Beneficiaries. The long-awaited Autumn Budget on 26 November 2025 […]
The Autumn Budget 2025: What It Means from a Private Client Perspective
The widely anticipated Autumn Budget 2025 delivered a series of measures set to reshape the financial landscape. In an attempt to balance Britain’s fiscal gap with Labour party promises, the Chancellor avoided any headline-grabbing rate hikes. Threshold freezes and targeted increases on investment and property income represents a significant shift that will directly impact individuals, investors, landlords, and high-net-worth clients. Inheritance […]
Companies House – New Identity Verification
The Economic Crime and Corporate Transparency Act 2023 introduces new requirements for individual company directors, individual members of limited liability partnerships (“LLPs”) and individual people with significant control (“PSCs”) to verify their identity with Companies House. This is aimed at reducing the risk of fraud and improving corporate transparency to help prevent the misuse of […]
Informed Consent for Lens Replacement Surgery: Does it Really Provide the Outcome that is Being Sold?
Lens replacement surgery, also known as refractive lens exchange (RLE), is the now commonplace medical procedure for replacing the natural eye lens with a prosthetic alternate, or intraocular lens (IOL), in circumstances where the natural lens loses opacity and normal vision is impaired to an extent that a patient no longer considers to be tolerable. […]
Inheritance Tax and Business Property Relief – Planning for Change
6th April 2026 is a significant date in the world of inheritance tax (“IHT”) and business property relief (“BRP”). It has been widely documented since the 2024 Autumn Budget that major reforms were proposed to BPR legislation, which has now been formalised after the UK government released the draft Finance Bill 2025/26 legislation delivering new […]
Navigating Common Challenges with Immigration Bail Conditions
Immigration bail can offer a vital opportunity for individuals held in detention to resume their lives while their cases proceed. However, certain practical issues frequently arise, especially around residence conditions, probation approval, accommodation under Schedule 10 and the use of financial sureties. Understanding these helps immigration professionals anticipate difficulties and find effective solutions. Probation Approved […]
IHT and Pension Reforms: Navigating the New Landscape
What You Need to Know The Government has now published draft legislation and guidance on the changes to the inheritance tax (IHT) treatment of unused pension funds, to take effect from 6 April 2027. These reforms mark a significant shift in the taxation of pensions and will have implications for Personal Representatives (PRs) of estates, […]
Upper Tribunal Decision Upholds Refusal for Woman’s Indefinite Leave to Remain
A recent Upper Tribunal decision upheld the refusal of indefinite leave to remain (ILR) for a 68 year old Zimbabwean woman, highlighting how strict criminality rules can affect settlement applications even after many years. Her Story The applicant arrived in the UK in December 2001, having fled Zimbabwe under traumatic circumstances including sexual violence […]
The Standish Shift: Family Law’s New Balancing Act
The Supreme Court has unanimously dismissed a wife’s appeal, in financial remedy proceedings, where she sought to argue that the sharing principle applied to assets worth £80 million, which the husband transferred to her to avoid inheritance tax. The Judgment handed down by the Supreme Court in the case of Standish is now a defining […]