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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

London Solicitors Litigation Association—John McElroy

London Solicitors Litigation Association—John McElroy

Fieldfisher partner appointed president as LSLA marks milestone year

Kingsley Napley—Kirsty Churm & Olivia Stiles

Kingsley Napley—Kirsty Churm & Olivia Stiles

Firm promotes two lawyers to partnership across employment and family

Foot Anstey—five promotions

Foot Anstey—five promotions

Firm promotes five lawyers to partnership across key growth areas

NEWS
Freezing orders in divorce proceedings can unexpectedly ensnare third parties and disrupt businesses. In NLJ this week, Lucy James of Trowers & Hamlins explains how these orders—dubbed a ‘nuclear weapon’—preserve assets but can extend far beyond spouses to companies and business partners 
A Court of Appeal ruling has clarified that ‘rent’ must be monetary—excluding tenants paid in labour from statutory protection. In this week's NLJ, James Naylor explains Garraway v Phillips, where a tenant worked two days a week instead of paying rent
Thousands more magistrates are to be recruited, under a major shake-up to speed up and expand the hiring process
Three men wrongly imprisoned for a combined 77 years have been released—yet received ‘not a penny’ in compensation, exposing deep flaws in the justice system. Writing in NLJ this week, Dr Jon Robins reports on Justin Plummer, Oliver Campbell and Peter Sullivan, whose convictions collapsed amid discredited forensics, ‘oppressive’ police interviews and unreliable ‘cell confessions’
A quiet month for employment cases still delivers key legal clarifications. In his latest Employment Law Brief for NLJ, Ian Smith reports that whistleblowing protection remains intact even where disclosures are partly self-serving, provided the worker reasonably believes they serve the ‘public interest’ 
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