Gifting Allowances – What Are They?
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As we step into the New Year, many families take the opportunity to support loved ones through gifts—whether to help with education costs, property purchases, or simply as a gesture of generosity at this time of year. With a little forward planning, gifting can also form part of an effective inheritance tax (IHT) strategy. Gifts […]
Major Changes to Farm Inheritance Tax Relief – December 2025 Update
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The UK Government has announced significant revisions to its planned inheritance tax reforms for farming families and rural businesses. Following extensive industry backlash, public demonstrations, and cross‑party pressure, the Government has raised the inheritance tax relief thresholds for agricultural and business property. These changes materially reduce the number of farms facing higher inheritance tax (IHT) […]
Future-Proofing for the Year Ahead: A Private Client Guide to Reviewing Your Affairs
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As the busy Christmas period fast approaches, the “to-do” list has a habit of growing ever longer. The festive season – and the time spent with family – often prompts many of us to think about tackling some much-needed “life admin.” With that in mind, here are a few key points you may wish to […]
“What is included when you are purchasing a Property” – The Importance of Understanding the Difference between Fixtures and Fittings.
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When purchasing a property, it is generally known that not everything you see during a viewing will be included in the sale. However, it is not always clear which items will remain, and which items the Seller is entitled to remove. The standard rule of thumb is that fixtures will be transferred with the land […]
The 2025 Budget and Arthur Conan-Doyle‘s ‘Dog which did not bark’ – Inheritance Tax
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There was precious little last week in the budget with regards Inheritance tax and the now more closely aligned subject of the taxation on death of private ‘money purchase’ pension arrangements. What we did discover was continuing fiscal drag with the Nil Rate Band allowance continuing to be stuck at the level it has been […]
NEWSFLASH – Changes announced in the Autumn Statement
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Today’s anticipated Autumn Statement, as delivered by Rachel Reeves, saw announcements made which effect both individuals and business alike. As with all Statement announcements, the devil will be in the details, which practitioners will hope to see coming out in the next few days/weeks. The key takeaway points from an estate planning perspective however are […]
Time’s up for “Rogue Landlords”?
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The Impact of The Renters’ Rights Act 2025 “We’re calling time on no-fault evictions and rogue landlords”, says Housing Secretary Steve Reed, as the Renters’ Rights Act 2025 is set to transform renting in England. “Everyone should have peace of mind and the security of a roof over their head – the law we’ve just […]
Transferring a Property
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There are times when ownership of a property changes which does not involve the sale or purchase of the same. This could include situations such as a married couple living together yet the property is only registered in the one owner’s name or where a property is owned by two or more people, but it […]
Understanding Boundary Disputes and the Boundary Disputes Protocol
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Boundary disputes can be a source of significant stress for property owners, often arising from disagreements about the location of property lines. Whether you are a homeowner, tenant, or developer, understanding your rights and the steps to resolve such disputes can save time and money. What Is a Boundary Dispute? A boundary dispute occurs when […]
How to deal with a Trustee of declining mental capacity – Part 2
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Whilst it can reasonably be said that the trustee with waning mental capacity can understand that they are a trustee, and what that may entail, and can understand that they are able to step down as a trustee, it is better to give instructions for a Deed of Retirement of a Trustee to be drafted […]