Back in 2024, SJ Hilder delivered a landmark judgement relating to conflicts of interest in the Court of Protection. It focussed on whether a Deputy, or someone in a similar position of responsibility, face a conflict of interest when asking other areas of...
Nearly two years after the changes were first announced in the 2024 Budget, I have been reflecting on their implications for inheritance tax planning and business succession, particularly following a conversation with a client... Like many farmers, T has...
One of the first questions you are likely to be asked following the death of a loved one is: "Where is the original Will?" Not knowing the answer can raise important legal issues and significantly complicate the administration of the estate. ...
Trusts are commonly used to protect assets, provide for family members, and manage wealth for future generations. The trust deed is the key document that creates the trust and sets out how it should be administered. If the original trust deed has been lost...
Dealing with a loved one’s estate is rarely straightforward, and it can be deeply distressing when the executor responsible for administering it fails to keep you informed. You might be receiving no updates at all, vague answers to straightforward...
The recent reporting surrounding Liam Payne’s estate has once again demonstrated why Wills are not just for the over 50s, homeowners, or the ultra-wealthy. Court documents have revealed that the former One Direction singer died at the age of just 31...
I’ve recently been thinking about how many people still focus on the day-to-day but perhaps overlook the longer-term plan. When the next generation step into the day-to-day running of the family’s mixed farm, they will often think that the hard...
April 2026 brought with it further changes to the Inheritance Tax (IHT) regime, and with those changes came another layer of compliance. HMRC has now introduced Form IHT437, a new schedule to sit alongside the IHT400, and one that will be particularly...
Following on from my recent blog, Why Trusts Are Still One of the Smartest Estate Planning Tools , I'm now diving deeper into the questions clients ask most often about how trusts actually work. Whether you’re considering setting...
Business Property Relief (or Business Relief) (‘BPR’) reduces the rate at which inheritance tax (‘IHT’) is payable, but changes on 6 th April 2026 will affect how much relief is available. We are now in the window for strategic...
The High Court has granted an urgent order for a two‑day rolled‑up hearing to consider a judicial review challenge against the Government’s proposed reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR) announced...
Business Property Relief (or Business Relief) (‘BPR’) reduces the rate at which inheritance tax (‘IHT’) is payable, but changes on 6 th April 2026 will affect how much relief is available. The proposed £1m relief cap was, after...
Since the Autumn Budget 2024, private client advisers and business owners have been navigating a whirlwind of uncertainty. Some rushed to act, others waited for clarity, but now, with the rules confirmed (or as clear as they are likely to get), the countdown...
You may have seen headlines like “Putting our home in a trust was a legal nightmare” and wondered, are trusts more hassle than they’re worth? The truth is, when set up and managed correctly, trusts remain one of the most powerful tools...
If an individual is unable to make decisions about their money or property because they have lost mental capacity, the Court of Protection can appoint someone to assist. Usually, this is a family member or a close friend. However, what happens when there is...
Following the 2024 Budget, there was considerable speculation about what would be in the UK Government’s 2025 Budget . The Chancellor presented her Budget on 26 November 2025 (slightly after the OBR released its report!), and whilst there are...
Probate is one of those terms that is often mentioned without any real context or explanation as to what it really means. It is often used generally when discussing the need to administer an Estate after someone dies. This blog aims to answer those initial...
It’s something to celebrate that more people enjoy longer lives these days, but it also brings with it the challenge of planning for future care needs. Advance care planning is about preparing for the possibility that you or your loved ones may need...
Over one million Powers of Attorney are registered in England & Wales every year, with the most significant asset attorneys need to deal with often being the donor’s home. However, many attorneys may not fully understand what is required of them...
Family Investment Companies (FICs) have been in use since 2006 as a tool for tax planning among high-net-worth individuals. With upcoming changes to pension legislation and proposed reforms to inheritance tax, FICs are experiencing renewed interest....
