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Tax Take: exploring the UK tax landscape

05 Nov 2025

In collaboration with Temple Tax Chambers, our latest Tax Take webinar series explores the UK tax landscape and key considerations for professionals and business leaders seeking insights into the often-complex world of tax.

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Event

The Work Couch Live: Employment Rights Bill - what do employers need to know?

30 Sep 2025

Join our Employment, Engagement, and Equality team for a special live episode of The Work Couch - our popular podcast series that brings employment law to life in a practical, accessible, and commercial way.

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Thinking - Blog

Upper Tribunal allows taxpayers' appeals in EIS case

Published on 18 Sep 2025. By Alexis Armitage, Senior Associate

In Hugh Edward Mark Osmond and Matthew Charles Allen v HMRC [2024] UKFTT 00378 (TC), the Upper Tribunal has reversed the decision of the First-tier Tribunal, concluding that the main purpose of the taxpayers in crystallising Enterprise Investment Scheme relief was not the obtaining of an income tax advantage, even though this may have been its effect.

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Thinking - Blog

A new era for surveyors: RICS launches global standard on responsible use of AI

Published on 17 Sep 2025. By Katharine Cusack, Partner and Cecilia Everett, Partner

The Royal Institution of Chartered Surveyors (RICS) has taken a decisive step into the future, publishing its first global professional standard for the responsible use of artificial intelligence (AI) in surveying. Released on 10 September 2025 and due to take effect from 9 March 2026, this landmark guidance aims to steer surveyors through the rapidly evolving landscape of AI technologies, seeking to balance innovation with accountability.

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Thinking - Publication

VAT update September 2025

Published on 17 Sep 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Welcome to the August 2025 edition of RPC's VAT update, your monthly source for news and insightful analysis from the world of VAT. We've refreshed the update to make it more digestible and help you find the most interesting updates – faster and with less hassle.

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Thinking - Podcast

The Work Couch: Disability at work (Part 1): "Right to try work" and the law on reasonable adjustments

Published on 17 Sep 2025.

Welcome to The Work Couch, the podcast where we discuss all things employment.

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Thinking - Blog

First of a kind: High Court grants injunction restraining enforcement of an English Court judgment

Published on 16 Sep 2025. By Dan Wyatt, Partner and Sarah Barrie, Associate

Recent High Court judgment clarifies the scope of the English court's powers to grant anti-enforcement injunctions and the applicable legal test for granting anti-suit injunctions

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Thinking - Podcast

Insurance Covered: The Great Fire of London and the birth of fire insurance (With Howard Benge)

Published on 16 Sep 2025.

In this episode, Peter Mansfield is joined by Howard Benge, Director at the Insurance Museum, and they delve into the Great Fire of London, exploring its origins, the conditions leading up to it, and its devastating impact on the city and its inhabitants.

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Press and Media

RPC celebrates Jonathan Crompton’s win at the ALB Hong Kong Law Awards

Published on 16 Sep 2025. By Kimberley Nanson, Senior Communications Manager and Nia Dalton, Senior PR & Communications Executive

International law firm RPC, celebrates Partner Jonathan Crompton's win at the ALB Hong Kong Law Awards 2025 where he was named Dispute Resolution Lawyer of the Year.

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Thinking - Blog

COVID voluntary repayment scheme launched – last chance to resolve liability before tougher sanctions apply

Published on 15 Sep 2025. By Michelle Sloane, Partner and Alexis Armitage, Senior Associate

On 12 September 2025, the UK Government launched a time-limited COVID repayment window, allowing individuals and businesses to voluntarily repay financial support received during the COVID-19 pandemic, with no questions asked.

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Thinking - Blog

Government tables amendments to address Virgin Media fallout

Published on 15 Sep 2025. By Rachael Healey, Partner and Shauna Giddens, Senior Associate and Kerone Thomas, Associate

In June, we reported on the Government's intention to legislate in response to the judgment handed down in Virgin Media Limited v NTL Pension Trustees II Limited [EWCA Civ 843]. On 1 September 2025 the government tabled amendments to the draft Pension Schemes Bill (the Bill) setting out how trustees can retrospectively validate historic amendments that would otherwise have been deemed void following Virgin Media.

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Press and Media

RPC strengthens Employment team with Partner hire as Charlotte White returns to the firm

Published on 15 Sep 2025. By Nia Dalton, Senior PR & Communications Executive and Kimberley Nanson, Senior Communications Manager

International law firm RPC has appointed Charlotte White as a Partner in its Employment, Engagement & Equality practice, further strengthening its client offering at a time of significant growth for the team.

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Thinking - Publication

The Week That Was - 12 September 2025

Published on 12 Sep 2025. By Alan Stone, Partner and Ben Goodier, Partner and Tom Green, Partner and Katharine Cusack, Partner and Zoe Eastell, Partner and Felicity Strong, Partner and Peter Mansfield, Partner and Arash Rajai, Partner and Cecilia Everett, Partner and Sarah O'Callaghan, Senior Associate

Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.

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Thinking - Publication

Money Covered: The Week That Was – 12 September 2025

Published on 12 Sep 2025. By Rachael Healey, Partner and David Allinson, Partner and George Smith, Partner and Kirstie Pike, Partner and Kate Hill, Partner

Welcome to The Week That Was, a round-up of key events in the financial services sector over the last seven days.

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Thinking - Blog

Allegations of arbitrator bias fall flat in the recent case of V and N v K

Published on 12 Sep 2025. By Jessica Davies, Senior Associate and Shai Wade, Partner, Head of International Arbitration

Summary/intro goes here. Note: This is a one-liner / short extract. No links or bold/italics can be added here.

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Thinking - Blog

Tribunal refuses HMRC permission to appeal to the Upper Tribunal against two case management decisions

Published on 11 Sep 2025. By Jasprit Singh, Senior Associate

In BGC Services Holdings LLP v HMRC [2025] UKFTT 700 (TC), the First-tier Tribunal (FTT) refused HMRC permission to appeal against the FTT's earlier case management decisions whereby the FTT refused HMRC's application seeking further and better particulars from the taxpayer and granted the taxpayer's application for HMRC to properly particularise its case.

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Thinking - Publication

Private credit, increasingly public problems

Published on 09 Sep 2025. By Daniel Hemming, Partner and William Monaghan, Associate

50% growth in the past four years has seen private credit become a $2-3 trillion-a-year asset class impacting every sector of the global economy, but behind this remarkable expansion lies the potential for serious risk.

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Thinking - Publication

Sports Ticker #135 - Women's Rugby World Cup final sells out and UEFA says no to surge pricing - a speed read of commercial updates from the sports world

Published on 08 Sep 2025. By Jeremy Drew, Partner and Joshua Charalambous, Partner and Samuel Coppard, Senior Associate and Ellie Chakarto, Senior Associate and Joseph Akwaboa, Senior Associate and Simon Williams, Associate and Charlie Osborne, Trainee Solicitor

In a fortnight which saw the world’s first professional bogsnorkeller defend his title at the Wales-based World Bog Snorkelling Championships, the return of the Barclays Women’s Super League and renamed Barclays Women’s Super League 2, and NFL heavyweights the San Francisco 49ers express their interest in a London Super Bowl, we bring you news of professional pool player Harriet Haynes’ unsuccessful discrimination claim against the English Blackpool Pool Federation, a look at the suspension of Michael Johnson’s Grand Slam Track league after the upstart tournament failed to make payments to its roster of athletes, and a peak at the record-breaking attendance anticipated for the final of the Women’s Rugby World Cup 2025.

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Thinking - Blog

Construction disciplinary trends analysis #4: inadequate professional services

Published on 08 Sep 2025. By Emma Wherry, Of Counsel and Ben Goodier, Partner and Aimee Talbot, Knowledge Lawyer

This is the fourth article in our series analysing trends in disciplinary decisions involving construction professionals, with insight from our specialist disciplinary team. This time we consider failures to act with skill & care which amount to unacceptable professional conduct and lead to regulatory consequences.

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Thinking - Publication

Money Covered: The Week That Was – 5 September 2025

Published on 05 Sep 2025. By Rachael Healey, Partner and David Allinson, Partner and George Smith, Partner and Kirstie Pike, Partner and Kate Hill, Partner

Welcome to The Week That Was, a round-up of key events in the financial services sector over the last seven days.

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Thinking - Publication

The Week That Was - 5 September 2025

Published on 05 Sep 2025. By Alan Stone, Partner and Ben Goodier, Partner and Tom Green, Partner and Katharine Cusack, Partner and Zoe Eastell, Partner and Felicity Strong, Partner and Peter Mansfield, Partner and Arash Rajai, Partner and Cecilia Everett, Partner and Sarah O'Callaghan, Senior Associate

Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.

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Thinking - Podcast

The Work Couch: Judicial mediation: What is it and what can employers expect? With Charlotte Reid and Brodie Walker

Published on 04 Sep 2025.

Welcome to The Work Couch, the podcast where we discuss all things employment.

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Thinking - Blog

Tribunal allows taxpayers’ appeals in principal private residence and trading dispute

Published on 04 Sep 2025. By Daniel Williams, Associate

In R Eyre and another v HMRC [2025] UKFTT 461 (TC), the First-tier Tribunal allowed the taxpayers' appeals against HMRC’s decision to assess income tax on the sale of a residential property, finding that the property qualified for principal private residence relief. The tribunal rejected HMRC’s argument that the transaction was an adventure in the nature of trade and found that the property qualified for principal private residence relief.

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Thinking - Publication

ML Covered - September 2025

Published on 03 Sep 2025. By Rachael Healey, Partner and Matthew Watson, Partner and Kim Wright, Senior Associate and Zoe Melegari, Senior Associate and Andrew Oberholzer, Senior Associate and Charlotte Bray, Associate

We are pleased to share our latest instalment of ML Covered, our monthly round-up of key events relevant to those dealing with Management Liability Policies covering D&O, EPL and PTL-type risks.

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Press and Media

RPC advises Skyward Specialty on its acquisition of Apollo

Published on 03 Sep 2025. By Kimberley Nanson, Senior Communications Manager and Nia Dalton, Senior PR & Communications Executive

International law firm RPC is advising Skyward Specialty Insurance Group that has entered into a definitive agreement with the majority sellers to acquire 100% of Apollo Group Holdings Limited for a total consideration of $555million.

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Thinking - Publication

Tax Bites - September 2025

Published on 03 Sep 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

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Thinking - Blog

RICS home improvements

Published on 02 Sep 2025. By Katharine Cusack, Partner and Emma Wherry, Of Counsel and Catherine Zakarias-Welch, Knowledge Lawyer

Earlier this year, we highlighted that the RICS review of its Home Survey Standard, created in 2019 and in place since 2021, was underway and to expect the release of a revised Home Surveys document in 2025 (you can read that article in full here). The Standard sets the benchmark for best practice in residential surveys across the UK, providing a clear framework for consistent, high-quality standards and increased protection for consumers.

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Thinking - Blog

Navigating VAT issues in the UK care home sector

Published on 01 Sep 2025. By Michelle Sloane, Partner and Jasprit Singh, Senior Associate

The UK care home sector faces a unique set of VAT challenges due to the blend of exempt and taxable supplies involved in its operations. Careful VAT planning and compliance are essential to avoid potential challenges from HMRC.

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Press and Media

Nineteen RPC lawyers recognised in Lexology Index rankings 2025

Published on 01 Sep 2025. By Antony Sassi, Managing Partner and Dan Wyatt, Partner and James Mee, Partner and James Wickes, Partner and Naomi Vary, Partner and David Smyth, Senior Consultant and Shai Wade, Partner, Head of International Arbitration and Iain Anderson, Partner and Carmel Green, Partner and Tom McQuail, Partner, Competition and Jeremy Drew, Partner and David Cran, Partner, Head of Disputes and Nick Bird, Partner and Tom Green, Partner and Alan Stone, Partner and Peter Mansfield, Partner and Tim Bull, Partner

International law firm RPC is proud to announce that 19 of its lawyers have so far been recognised in the Lexology Index rankings 2025, reflecting the firm’s exceptional talent and expertise across key practice areas.

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Thinking - Publication

The Week That Was - 29 August 2025

Published on 29 Aug 2025. By Alan Stone, Partner and Ben Goodier, Partner and Tom Green, Partner and Katharine Cusack, Partner and Zoe Eastell, Partner and Felicity Strong, Partner and Peter Mansfield, Partner and Arash Rajai, Partner and Cecilia Everett, Partner and Sarah O'Callaghan, Senior Associate

Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.

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Thinking - Publication

Money Covered: The Week That Was – 29 August 2025

Published on 29 Aug 2025. By Rachael Healey, Partner and David Allinson, Partner and George Smith, Partner and Kirstie Pike, Partner and Kate Hill, Partner

Welcome to The Week That Was, a round-up of key events in the financial services sector over the last seven days.

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Thinking - Podcast

Insurance Covered: What can poker teach us about insurance? (With Nick Wealthall)

Published on 28 Aug 2025.

Welcome to Insurance Covered, the podcast that covers everything insurance.

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Thinking - Publication

V@ update - August 2025

Published on 27 Aug 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Welcome to the August 2025 edition of RPC's VAT update, your monthly source for news and insightful analysis from the world of VAT. We've refreshed the update to make it more digestible and help you find the most interesting updates – faster and with less hassle.

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Thinking - Blog

Guide to understanding PSCs and RLEs

Published on 27 Aug 2025. By Neil Brown, Partner

Under the Economic Crime and Corporate Transparency Act 2023, Companies House will be phasing in requirements for people with significant control (PSCs) and relevant officers of relevant legal entities (RLEs) to have their identity verified with Companies House. Therefore, the identification of a company's PSCs and/or RLEs will be as important as ever before.

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Thinking - Blog

New identity verification requirements at Companies House

Published on 27 Aug 2025. By Neil Brown, Partner

From 18 November 2025, Companies House will begin phasing in compulsory identity verification under the Economic Crime and Corporate Transparency Act 2023.

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Thinking - Blog

Customs and excise quarterly update – August 2025

Published on 27 Aug 2025. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the August 2025 edition of RPC's Customs and excise quarterly update.

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Thinking - Blog

Tribunal orders HMRC to disclose whether it used AI in R&D claims

Published on 26 Aug 2025. By Adam Craggs, Partner and Alexis Armitage, Senior Associate

The First-tier Tribunal (General Regulatory Chamber) has ruled in the case of Elsbury v Information Commissioner [2025] UKFTT 915 (GRC) that HMRC must disclose whether, and if so when, it used AI in deciding to reject R&D tax credit claims.

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Thinking - Publication

Lawyers Covered - August 2025

Published on 26 Aug 2025. By Will Sefton, Partner, Head of the Lawyers Liability and Regulatory Group and Carmel Green, Partner and Jo Makin, Senior Associate and Robyn Crowter, Associate and Daniel Charity, Associate and Oliver Clarke, Trainee Solicitor

It can be tough for busy lawyers to find enough time to service clients, make it safely through the regulation obstacle course, win new work and keep up-to-date with developments, but we've got you covered! Welcome to our August 2025 edition of our Lawyers Liability & Regulatory Update, in which we highlight the last month's key developments affecting lawyers and the professional risks they face.

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Thinking - Blog

Down and (finally) out: The Privy Council confirms the end of the Shareholder Rule exception to privilege

Published on 26 Aug 2025. By Adam Forster, Partner and Hazel Meikle-Downing, Associate

The Privy Council has resolutely confirmed the end of the "Shareholder Rule" exception to legal professional privilege – a decision that may have a significant impact on shareholder claims in the English courts going forward.

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Thinking - Publication

The Week That Was - 22 August 2025

Published on 22 Aug 2025. By Alan Stone, Partner and Ben Goodier, Partner and Tom Green, Partner and Katharine Cusack, Partner and Zoe Eastell, Partner and Felicity Strong, Partner and Peter Mansfield, Partner and Arash Rajai, Partner and Cecilia Everett, Partner and Sarah O'Callaghan, Senior Associate

Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.

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Thinking - Blog

HMRC’s transformation roadmap: what it means for tax disputes

Published on 21 Aug 2025. By Adam Craggs, Partner and Rachael Healey, Partner

On 21 July 2025, the government released HMRC’s long-awaited “transformation roadmap”, setting out its digital-first vision for the future of UK tax administration. The document outlines sweeping changes across HMRC’s processes - promising efficiency, greater use of automation and AI, and a modernised compliance regime.

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Thinking - Publication

Sports Ticker #134 - FIFA faces fracas with furious footballers and boxing's back on the BBC - a speed read of commercial updates from the sports world

Published on 20 Aug 2025. By Jeremy Drew, Partner and Joshua Charalambous, Partner and Samuel Coppard, Senior Associate and Ellie Chakarto, Senior Associate and Joseph Akwaboa, Senior Associate and Simon Williams, Associate and Charlie Osborne, Trainee Solicitor

In a fortnight which saw the return of the English Premier League to televisions around the world, tennis’ top stars prepare for a revamped doubles competition at the US Open, and a new record set at the annual Dorset Knob Throwing Contest after the champion competitor tossed his bread roll a commendable 32.05m, we bring you news of boxing’s return to free-to-air television, an insight into the multibillion pound claim brought by players against FIFA, and a look at Telford’s record breaking role in pickleball’s rise to the top.

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Thinking - Blog

Fighting the Tide – The Pension Ombudsman's Operating Model Review

Published on 20 Aug 2025. By Rachael Healey, Partner and Damien O'Malley, Associate and Shauna Giddens, Senior Associate

It has been a busy year for The Pensions Ombudsman. For the last five years the service has seen referral volumes outpace capacity with record levels of referrals in 2024/25 (as noted in our blog yesterday). In order to meet the joint challenges of workload and funding, The Pensions Ombudsman is relying upon changes to its Operational Model, introduced in 2023. What are those changes and what's the likely impact?

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Thinking - Blog

HMRC targeting supply chain fraud - are you at risk? What every business needs to know

Published on 19 Aug 2025. By Michelle Sloane, Partner and Alexis Armitage, Senior Associate

HMRC has significantly increased its scrutiny of supply chain integrity as part of its ongoing efforts to tackle fraud, particularly within sectors deemed high risk, such as construction, labour supply, wholesale, and import/export businesses. These sectors are particularly vulnerable due to complex subcontracting chains, cash-based payments, and the use of temporary labour.

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Thinking - Blog

From Reactive to Proactive: The Pensions Ombudsman's Corporate Strategy

Published on 19 Aug 2025. By Damien O'Malley, Associate and Shauna Giddens, Senior Associate

On 30 July The Pensions Ombudsman (TPO) published its three-year strategy and corporate plan which proposes to address the significant rise in pension related complaints and deliver a more responsive, accessible and effective service.

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Thinking - Blog

Quality at The Core - The FRC's Shift From Inspections to Systems

Published on 18 Aug 2025. By Damien O'Malley, Associate and Rachael Healey, Partner

On 13 August 2025, the Financial Reporting Council (FRC) published a discussion paper launching the second phase of engagement on its Future Audit Supervision Strategy (FASS).

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Thinking - Blog

Whose grease is it anyway?

Published on 18 Aug 2025. By Michael Duncan, Of Counsel

A not-so-glamorous case in the High Court, concerning a leaky ventilation duct, sets out some important principles in relation to the extent of the property demised by a lease.

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Thinking - Blog

Swings and Roundabouts for Pension Administrators

Published on 18 Aug 2025. By Alison Thomas, Associate and Shauna Giddens, Senior Associate

The shift of responsibility to personal representatives and/or beneficiaries of a deceased's estate does not, however, mean that pension administrators can take a back seat. It is anticipated that the implementation of the new IHT charge will result in circa £60m in one-off costs to businesses (and, in particular, administrators) through the adoption of new internal policies and procedures, training, and IT systems to ensure compliance with the new legislation when it comes into force in April 2027. Pension administrators will need to ensure that they are in a position to provide accurate valuations of inherited pension funds quickly, as the proposed legislation requires this to be provided within 4 weeks of being notified of a member's death. They will also be required to inform non-exempt beneficiaries that they may be liable for IHT and otherwise work with personal representatives/ beneficiaries closely to ensure accurate information is provided to HMRC. The government states that it is committed to supporting businesses and individuals impacted by the changes and HMRC is due to publish guidance as well as a calculator to assist in determining whether IHT is payable at all. Despite the promised support, preparing for this change will no doubt be a significant undertaking for pension administrators and professional personal representatives. Whilst the government has confirmed that certain benefits will remain out of the scope of IHT (i.e., death-in-service benefits and defined benefit dependents' pensions), the full scope of its application is otherwise very broad, and all defined contribution pension pots and defined benefit lump sum death benefits will be within the scope of the new regime. Business Property Relief and Agricultural Property Relief will not be available for pension inheritance, though the spouse/civil partner exemptions and charity exemptions will still apply. Government figures suggest the extension of IHT to unused pension funds and death benefits will raise an additional £640m in the 2027/28 tax year, increasing to an additional £1.4bn in revenue in the 2029/30 tax year. Despite the reduced burden for pension professionals in the new announcement, there will be those who do not think that the government has gone far enough in reducing that burden and there is speculation that similar revenue increases could have been achieved by other means. In particular, it has been highlighted that whilst only a small number of estates will see an increased IHT bill, many more than that will face increased complexity in the administration of estates, a particularly difficult pill to swallow when those impacted will already be navigating a bereavement.

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Thinking - Publication

The Week That Was - 15 August 2025

Published on 15 Aug 2025. By Alan Stone, Partner and Ben Goodier, Partner and Tom Green, Partner and Katharine Cusack, Partner and Zoe Eastell, Partner and Felicity Strong, Partner and Peter Mansfield, Partner and Arash Rajai, Partner and Cecilia Everett, Partner and Sarah O'Callaghan, Senior Associate

Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.

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