The way we hold, manage and pass on wealth is constantly evolving, shaped by changes in tax, regulation and family life. In this edition of Nexus, we explore how those changes could affect the decisions you make now and in the future.
Tax remains a significant theme, from the Temporary Repatriation Facility and the opportunity it offers former remittance basis users to bring historic overseas wealth to the UK at a reduced tax rate, to forthcoming changes to the inheritance tax treatment of pensions and what this could mean for existing estate-planning arrangements.
For families considering how best to preserve and transfer wealth between generations, we compare Family Investment Companies and Family LLPs, looking at the different approaches they offer to control, taxation and succession planning. We also turn to digital wealth, examining proposed changes to the taxation of stablecoins and why greater tax reporting through the Cryptoasset Reporting Framework (CARF) will make accurate record-keeping increasingly important.
Family relationships are another area where the legal landscape may be changing. We consider proposed reforms to the law for cohabiting couples and ask whether the law is finally catching up with the realities of modern family life. We also look at proprietary estoppel and the circumstances in which informal promises about inheritance can have significant legal consequences.
We revisit the Renters’ Rights Act 2025 as its reforms begin to take effect in practice, including the implications for executors, agricultural workers and landlords preparing for the new Private Rented Sector Database.
Across each of these areas, understanding change early gives you more scope to plan, protect your position and avoid unintended consequences.
View our interactive PDF here – https://indd.adobe.com/view/d66fa252-d148-483b-bdf2-3752e2bcbb75
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