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. […]
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 […]