Inheritance tax

Peers have warned impending legislation could put executors at financial risk when their loved ones die

Unused pension funds will be subject to inheritance tax from 6 April 2027, HM Revenue and Customs confirmed this week

Lawyers have uncovered a major inheritance tax oversight affecting thousands of families of victims of the infected blood scandal

UK competitiveness on the world stage. Rosie Todd & Kerry Garcia assess the post-non-dom regime

Post-non-dom, is the UK still a desirable destination for the rich? Not really, but that could change, according to Rosie Todd, partner and head of tax and trusts, and Kerry Garcia, partner and head of employment, immigration and pensions, at Stevens & Bolton. In this week’s NLJ, Todd and Garcia look at the impact of the 6 April 2025 tax overhaul and outline a series of tax and immigration status reforms that could improve the UK’s competitiveness.

Amanda Smallcombe examines success fees in claims under the Inheritance (Provision for Family and Dependants) Act 1975

With angry farmers hitting the headlines, William Gibson recalls an earlier story of rural revolt & how justice was finally served

James Ward on why the families of business owners, landowners, and those with pension assets will be the most heavily impacted by the recent Budget measures

Pension pots, business assets and family farms have all been clobbered in Chancellor Rachel Reeves’ inheritance tax grab

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MOVERS & SHAKERS

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Cripps—Radius Law

Commercial and technology practice boosted by team hire

Switalskis—Grimsby

Firm expands with new Grimsby office to serve North East Lincolnshire

Slater Heelis—Will Newman & Lucy Spilsbury

Property team boosted by two solicitor appointments

NEWS

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NLJ this week: Tightening the screws on JCT terminations

The Supreme Court has delivered a decisive ruling on termination under the JCT Design & Build form. Writing in NLJ this week, Andrew Singer KC and Jonathan Ward, of Kings Chambers, analyse Providence Building Services v Hexagon Housing Association [2026] UKSC 1, which restores the first-instance decision and curbs contractors’ termination rights for repeated late payment

NLJ this week: Old rules, fresh warnings in employment law

Secondments, disciplinary procedures and appeal chaos all feature in a quartet of recent rulings. Writing in NLJ this week, Ian Smith, barrister and emeritus professor of employment law at UEA, examines how established principles are being tested in modern disputes

NLJ this week: The rise of the ‘ChatGPT client’ rattles the profession

The AI revolution is no longer a distant murmur—it’s at the client’s desk. Writing in NLJ this week, Peter Ambrose, CEO of The Partnership and Legalito, warns that the ‘AI chickens’ have ‘come home to roost’, transforming not just legal practice but the lawyer–client relationship itself

NLJ this week: Surrogacy children caught in succession gap

A High Court ruling involving the Longleat estate has exposed the fault line between modern family building and historic trust drafting. Writing in NLJ this week, Charlotte Coyle, director and family law expert at Freeths, examines Cator v Thynn [2026] EWHC 209 (Ch), where trustees sought approval to modernise trusts that retain pre-1970 definitions of ‘child’, ‘grandchild’ and ‘issue’

NLJ this week: Online safety law at a crossroads

Fresh proposals to criminalise ‘nudification’ apps, prioritise cyberflashing and non-consensual intimate images, and even ban under-16s from social media have reignited debate over whether the Online Safety Act 2023 (OSA 2023) is fit for purpose. Writing in NLJ this week, Alexander Brown, head of technology, media and telecommunications, and Alexandra Webster, managing associate, Simmons & Simmons, caution against reactive law-making that could undermine the Act’s ‘risk-based and outcomes-focused’ design

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Inheritance tax

MOVERS & SHAKERS

Cripps—Radius Law

Switalskis—Grimsby

Slater Heelis—Will Newman & Lucy Spilsbury