9/24/2025 12:28:51 PM Forthcoming changes to Business Property Relief and how they may affect property developers By Astrid Stanley Liz Palmer As a property developer, while many taxes will be relevant to your day-to-day work, inheritance tax (IHT) is unlikely to be one of them. ...
8/8/2025 12:18:07 AM Business Property Relief for business owners – the current rules, proposed changes and how to plan for them By John Annetts Liz Palmer WHY DO I NEED TO KNOW ABOUT BUSINESS PROPERTY RELIEF (BPR)? As a business owner, you have many things to consider when setting up and...
5/23/2025 12:19:21 PM Moving Towards a Modern Wills Act: The Law Commission's 2025 Recommendations By Naomi O'Higgins Brendan Udokoro On 16 May 2025, the Law Commission published its report on Modernising Wills Law (the 'Report'). It marks the most substantial proposed...
3/20/2025 8:34:27 PM Agricultural and business property relief – consultation on the new rules for trust: where are we now? By John Annetts On 30 October 2024, in her first Budget, the UK Chancellor, Rachel Reeves, announced the introduction of a limit to the 100% rate for...
1/13/2025 1:00:04 PM The end of estoppel: will changes to APR reduce disputes among farming families? By Emily Mailer Liz Palmer UK headlines towards the end of last year were dominated by farmers protesting about proposed limits on the level of inheritance tax...
12/18/2024 5:49:02 PM Autumn Budget 2024 – proposed changes to agricultural property relief and business property relief By John Annetts On 30 October 2024, the UK Chancellor, Rachel Reeves, made the new government's first Budget statement. Prior to its announcement, media...
11/14/2024 5:51:42 PM Helping your family as you get older - six dos and one don't By Liz Palmer Few of us want to spend time thinking about our deaths, or perhaps even less, about a time when we are still alive but unable to make our...
11/14/2024 5:46:47 PM IHT planning - maximising your estate for your family By Liz Palmer Simon Malkiel Inheritance Tax (IHT) planning is usually an integral part of any estate planning exercise, as most people want to ensure that as much of...
5/13/2024 8:33:30 AM How to ensure your legacy - the importance of estate planning for artists By Liz Palmer The piece below in the Art Newspaper is an excellent summary of the reasons why it is so important for artists to give as much thought to...
1/10/2024 5:39:33 PM Navigating tax and estate planning when adult children still live with their parents By Zahra Kanani The number of adult children living at home with their parents has risen significantly in the last ten years. According to figures from...
12/7/2023 11:58:15 PM Addressing the issue of predatory marriage: the Law Commission's consultation By Emily Mailer Naomi O'Higgins In recent years, there has been a concerning rise in predatory marriage, a practice that exploits vulnerable individuals for financial...
11/13/2023 10:13:12 AM Common Will Pitfalls & Myths By HKOne In the absence of sound legal advice, those planning how to pass on their wealth on their death may fall prey to popular myths about the...