Spotlight on Private Wealth - March 2026

Welcome to Spotlight on Private Wealth

This update is designed to keep you on top of developments in the private wealth world. In this edition, we explore a broad range of topics including whether the exchange of WhatsApp messages could satisfy the requirements of the Law of Property Act 1925, HMRC's "non-dom" nudge campaign and answer questions around the impact of the Autumn Budget on personal finances and more.

We hope you find this update helpful and interesting. As always, if you would like to find out more about the issues covered or discuss anything else, please do get in touch.

The big question

• Can you transfer property by WhatsApp?

What's new?

• Llama drama: charity gifts and changing legal structures
• Court rejects claim by estranged daughter
• HMRC's "non-dom" nudge campaign
• Important cryptoassets developments

RPC asks

• What do you do if beneficiaries do not engage?
• When can you remove a trustee?
• What does the 2025 Autumn Budget mean for your personal finances?

And finally in the art world…

• The conclusions of Art Basel and UBS's Survey of Global Collecting

See document below. Or view it in full screen here.