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....
October 2024’s Budget announced a raft of changes to Inheritance Tax (“ IHT ”) which have been extensively covered in the press and by this Firm. To summarise (very briefly!): Agricultural Property Relief (“ APR ”) and...
Today is a big day for Private Client Lawyers, the Law Commission published overnight their eagerly awaited report on modernising Wills (with draft Wills Bill). An area of law that has remained largely unchanged since the Victorian times, with the main...
There has been great concern and uncertainty since the proposed changes to APR and BPR were announced in October. Protests continue, and Parliament is due to debate today (10 February 2025) the online petition calling for the proposed changes to be...
Dying isn’t something any of us like to think about it, but the reality is: life is unpredictable and planning ahead by preparing a Will can leave your loved ones facing a lot of uncertainty, and potentially unintended consequences. What happens if...
Max George, former member of The Wanted, was in the news recently for attempting to write his Will on his iPhone while in hospital. Whilst people may think, “At least he’s getting his affairs in order,” unfortunately, good intentions...
As the dust begins to settle on the Budget, lawyers like me have had opportunity to get to grips with the changes made and to start thinking about tax and estate planning. Roythornes co-hosted a Succession event on Tuesday 5 November (which was put in the...
Wills are a crucial part of planning for the future and yet only 44% of UK adults have made a Will according to the latest National Wills Report. This same report also found that 42% of adults have not talked to their loved ones about what happens upon their...
In the recent case of Coulson v Paul the court considered whether Emma Coulson could inherit from the estate of her biological grandfather, Allan Paul, despite having been adopted. Allan Paul died in 2021, leaving a Will that dated back to 2012. Allan had...
The Daily Mail recently published an anonymous article titled “ I got Mum to change her Will so I’ll get more than my sisters without them knowing – because they barely lift a finger to help her ”. The anonymous author states...
When administering an estate, it is common for executors (or administrators when dealing in estates with no Wills) to have questions about the administration of the estate. These questions can arise through disagreements between the executors themselves, or...
