Blog
From Separation to Succession: Protecting your Pets
Lucy Bluck
11 December 2025
From Separation to Succession: Protecting your Pets
According to the PDSA’s 2024 report on pet populations, over 51% of UK adults currently own a pet. To many their pets are not “just pets”, but beloved family members and a core part of their family unit. If something unforeseen should happen in the future, most would want the best for their pets. Often, however, when an unplanned major live event happens, such as a divorce or the death of a pet owner, thought has not been given to what should happen to the pets.
9 December 2025
Infected Blood Scandal and IHT treatment following the recent Budget
While the Autumn Budget brought tax rises and gloom for some, it delivered relief and comfort to the victims and families of the Infected Blood Scandal, as the Chancellor Rachel Reeves announced that she would “exempt all payments from the Infected Blood scheme from inheritance tax (‘IHT’) regardless of the circumstances in which those payments are passed down”. This decision finally resolves a longstanding technical ‘secondary transfer’ flaw that had created a secondary injustice for affected families. The changes ensure that compensation awarded for a public failure will no longer be diminished by unfair taxation.
5 December 2025
Valuations of Assets and Asset Classes
The valuation of personal assets—such as artwork, antiques, and jewellery—is a critical consideration in a range of legal, financial, and estate planning contexts. Whether prompted by divorce, inheritance, insurance, or general curiosity, an accurate and defensible valuation is essential. The process, however, is nuanced and requires careful attention to both methodology and documentation to ensure that valuations withstand scrutiny by courts, auction houses, or tax authorities.
4 December 2025
Making gifts and providing for others’ needs – OPG guidance
Making gifts on behalf of a protected party (“P”) can be seen as carrying out their wishes and feelings and/or helping a person closely connected or related to them. However, an attorney/deputy has specific powers which do not extend to making all types of gifts unless authorised by the Court of Protection. If an unauthorised gift is made, the attorney/deputy may face severe penalties including removal of their role, order to immediately return the funds/gift or referral to the police. It is important therefore that the correct procedure is followed before making a gift. The Office of the Public Guardian (“OPG”) recently issued updated guidance about making gifts, which we consider in this blog. The guidance applies to both attorneys and deputies. Reference to deputies in this blog also includes attorneys.
2 December 2025
Relocation, relocation, relocation….
Is your camel’s back broken yet? Or will this year’s Autumn Budget be the proverbial last straw?
Rachel Reeves’ Autumn Budget in 2024 not only brought in an immediate increase to capital gains tax (CGT) rates, but also announced a swathe of changes to the taxation of international individuals which mostly took effect on the 6th April this year.
