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Inheritance tax

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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

Thackray Williams—Lucy Zhu

Thackray Williams—Lucy Zhu

Dual-qualified partner joins as head of commercial property department

Morgan Lewis—David A. McManus

Morgan Lewis—David A. McManus

Firm announces appointment of next chair

Burges Salmon—Rebecca Wilsker

Burges Salmon—Rebecca Wilsker

Director joins corporate team from the US

NEWS
What safeguards apply when trust corporations are appointed as deputy by the Court of Protection? 
Disputing parties are expected to take part in alternative dispute resolution (ADR), where this is suitable for their case. At what point, however, does refusing to participate cross the threshold of ‘unreasonable’ and attract adverse costs consequences?
When it comes to free legal advice, demand massively outweighs supply. 'Millions of people are excluded from access to justice as they don’t have anywhere to turn for free advice—or don’t know that they can ask for help,' Bhavini Bhatt, development director at the Access to Justice Foundation, writes in this week's NLJ
When an ex-couple is deciding who gets what in the divorce or civil partnership dissolution, when is it appropriate for a third party to intervene? David Burrows, NLJ columnist and solicitor advocate, considers this thorny issue in this week’s NLJ
NLJ's latest Charities Appeals Supplement has been published in this week’s issue
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