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Why people don’t make a Will – and why they should While most of us know that it’s probably a good idea to make a Will, an estimated three-fifths of adults in the UK have so far failed to put one in place. We take a look at the reasons behind this and why it

Inheritance Tax discussions after Ricky Gervais says the rules could force him to marry Actor Ricky Gervais has prompted discussion of the current Inheritance Tax rules after telling Saga magazine that he would marry his partner of 44 years, Jane Fallon, to manage his Inheritance Tax situation. The comment comes at a time when the

How to choose the right executor for your estate The role of executor is an important one. This is the individual who will be in charge of finalising your estate, dealing with the beneficiaries and distributing bequests. It is essential to choose someone who will be able to take on the role at some potentially

Following the conviction of funeral director Robert Bush, the government has proposed developing a statutory regulatory scheme to govern the funeral industry. Bush was jailed for 20 years after admitting 67 offences, including 30 charges of preventing a lawful and decent burial and theft from 12 charities. Hundreds of families were affected, and in sentencing

The government’s recent consultation, ‘A fairer end to relationships,’ proposes changing inheritance rules to make provision for unmarried couples in the event that one of them dies. At present, if someone fails to make a Will, a cohabiting partner has no automatic right to inherit anything. This means they may have to move out of

The government has launched a consultation with a view to giving unmarried couples the right to inherit if one of them dies without a Will. The proposed changes aim to give cohabiting partners similar rights to spouses or civil partners, who are able to inherit under the Rules of Intestacy. What are the current rules

On 6 April 2026, the government’s changes to the Agricultural Property Relief (APR) and Business Property Relief (BPR) took effect. Initial plans were altered in favour of beneficiaries, with the Inheritance Tax (IHT)-free allowance increased from an initially planned £1 million to £2.5 million. Any unused IHT-free allowance is also now capable of transfer between

Older homeowners are increasingly being targeted by firms hoping to profit by selling so-called ‘asset protection trusts’, costing thousands of pounds. Not only are the trusts ineffective, but they can also leave homeowners with complex legal difficulties when they find they no longer own their properties. The Financial Conduct Authority (FCA) has been warning about

With the autumn budget due on 26 November 2025, the continuing increase in Inheritance Tax (IHT) liability for estates is challenging affected individuals to look at different ways of structuring their finances for the future. As the government continues to raise more funds by way of IHT, The Times and brokers and financial advisers are