Key Tax Updates from the 2026 Budget
The Chancellor delivered the 2026 Budget on 28 October 2026. Whilst the main rates of capital gains tax and income tax on earnings remain unchanged, several measures will affect how individuals hold investments, plan the sale of a business and structure their wealth. Below, we summarise the key changes that are most relevant to our […]
You signed a consent form but your medical procedure did not go to plan. Can you still bring a medical negligence claim?
Many of us will have signed a hospital consent form at some stage in our lives, prior to undergoing a medical procedure. The consent form often includes (or is accompanied by) useful information on potential risks and complications which can arise from given procedures, but it is also a form of legal protection for the […]
Art and Estate Planning: Understanding the Different Types of Art Assets
Art is often one of the most personal and valuable parts of an individual’s estate. Unlike traditional investments, artworks can carry emotional significance, cultural importance, and unique legal and tax considerations. Whether you own a single valuable painting, a substantial collection, digital artworks, or rights connected to artistic works, understanding how these assets fit into […]
Dealing with loved ones’ personal possessions after death
When dealing with the administration of the estate of a loved one, there are several important matters to consider. The people responsible for the estate administration are called the Personal Representatives (PRs) and they have a duty to the estate and its beneficiaries to collect and safeguard all its assets. This includes personal possessions, as […]
Case study: Planning for tomorrow
Partner and Head of Private Client James Cohen and Senior Associate Natasha Southam recently advised a high-profile individual on a bespoke cross-border succession planning structure. The plan was designed to support his family, safeguard his legacy and address the complexities of holding assets across multiple jurisdictions. In our latest case study, we highlight how tailored Wills, trusts and […]
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. […]