Blog
New Diversity, Equity and Inclusion changes to the Actuaries’ Code and Guidance
Jenny Higgins
5 September 2025
Preserve it and save: how conditional exemption can protect your heritage... and your wallet
With significant changes to Inheritance Tax (IHT) reliefs for agricultural and business property due to take effect in approximately seven months, affected individuals are exploring every available planning strategy to mitigate the impact. For those who are asset-rich but cash-poor, the prospect of a 20% IHT charge on death is deeply concerning and threatens the continuity of long-held family assets.
20 August 2025
Top 10 reasons still to use Trusts: the 800 year old solution to tomorrow's problems
The English trust has a fascinating history. It dates back to medieval times, when knights heading off on crusade would hand over their land to someone they trusted to manage it in their absence. This practice laid the foundation for what we now know as the legal split between ownership and benefit: trustees hold the legal title, but the real value belongs to the beneficiaries.
14 August 2025
IHT kite-flying ahead of the Autumn Budget
There have been a flurry of media reports that the Treasury is considering changes to the IHT regime at the next Budget in the form of a gifting cap or amending the tapering rules on gifting. The reports make clear nothing has been decided but the kite-flying will no doubt focus minds on estate planning in the weeks ahead.
14 July 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.
26 June 2025
Capacity to enter into a prenuptial agreement
In this blog we consider whether a pre-nuptial agreement is a good option to help protect the estates of vulnerable individuals in the event that their marriage should come to an end.
