Inheritance tax

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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Boies Schiller Flexner—Tim Smyth

Firm promotes London international arbitration specialist to partnership

Katten Muchin Rosenman—James Davison & Victoria Procter

Firm bolsters restructuring practice with senior London hires

HFW—Guy Marrison

Global aviation disputes practice boosted by London partner hire

NEWS

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NLJ this week: The insider returns

Writing in NLJ this week, NLJ columnist Dominic Regan surveys a landscape marked by leapfrog appeals, costs skirmishes and notable retirements. With an appeal in Mazur due to be heard next month, Regan notes that uncertainties remain over who will intervene, and hopes for the involvement of the Lady Chief Justice and the Master of the Rolls in deciding the all-important outcome

NLJ this week: Drawing the line on contempt

After the Southport murders and the misinformation that followed, contempt of court law has come under intense scrutiny. In this week's NLJ, Lawrence McNamara and Lauren Schaefer of the Law Commission unpack proposals aimed at restoring clarity without sacrificing fair trial rights

NLJ this week: Stop and search by the numbers

The latest Home Office figures confirm that stop and search remains both controversial and diminished. Writing in NLJ this week, Neil Parpworth of De Montfort University analyses data showing historically low use of s 1 PACE powers, with drugs searches dominating what remains

NLJ this week: Looking back on the prorogation that never was

Boris Johnson’s 2019 attempt to shut down Parliament remains a constitutional cautionary tale. The move, framed as a routine exercise of the royal prerogative, was in truth an extraordinary effort to sideline Parliament at the height of the Brexit crisis. Writing in NLJ this week, Professor Graham Zellick KC dissects how prorogation was wrongly assumed to be beyond judicial scrutiny, only for the Supreme Court to intervene unanimously

NLJ this week: How not to plead a schedule of loss

A construction defect claim in the Court of Appeal offers a sharp lesson in pleading discipline. In his latest 'Civil way' column for NLJ, Stephen Gold explains how a catastrophically drafted schedule of loss derailed otherwise viable claims. Across the areas explored in this week's column, the message is consistent: clarity, economy and proper pleading matter more than ever

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Inheritance tax

MOVERS & SHAKERS

Boies Schiller Flexner—Tim Smyth

Katten Muchin Rosenman—James Davison & Victoria Procter

HFW—Guy Marrison