Private Client Issues – December 2025
Welcome to this month’s edition of Private Client Issues, Blake Morgan’s monthly round-up of the topics you may find of interest. It features insight and advice on developments affecting private individuals. In December’s edition we are looking at the most read articles from 2025.
Our teams work both from our offices and remotely and are happy to meet with you virtually, or in person where this is preferred. We have found that many clients prefer the convenience of a video meeting, whilst other prefer face to face, particularly for the first meeting.
Beyond the graveyard: can you be buried on your own property?
Did you know you can be buried in your garden? In this blog we explore alternative methods of burial, consider the legalities and practicalities of a home burial, and answer the question of whether you can be buried on your own property.
What happens if an executor named in a Will dies or loses capacity?
We examine what you need to do if an executor dies or loses mental capacity before the testator has died, and what happens if an executor dies after the testator has died. You cannot anticipate what might happen in the future but there are steps you can take.
Tax reporting for simple and complex estates
When administering an estate, it is important for executors and their professional advisers to consider income tax and capital gains tax liabilities that arise during the administration period. This is not straight-forward with questions that need to be asked.
Inheritance Tax: Residence Nil Rate Band in the UK explained
The Residence Nil Rate Band (RNRB) is an inheritance tax allowance available on death when an estate includes a residence owned by the deceased and the residence is inherited by direct descendants, such as their children or grandchildren.
Standish v Standish: what’s mine is mine, and what’s yours is yours?
The Supreme Court has released its judgment in the landmark appeal case, and found in favour of the husband who had argued that the source of funds was determinative where there is no feature to justify matrimonialisation in light of that.
What are the Capital Gains Tax rules for chattels?
For Capital Gains Tax (CGT) purposes certain personal goods can be categorised as “wasting chattels” and “non-wasting chattels”. We summarise a high-level note of the chattel’s’ rules for CGT and how to calculate non-wasting chattels.
If you are impacted by any of the above topics or you would like further information on how we can help you, please contact your usual Blake Morgan adviser. You can also receive regular updates by following Blake Morgan on LinkedIn.
Season’s greetings
We would like to send you our warmest wishes for the festive season along with a happy New Year from all at Blake Morgan. Being the season of giving, each of our offices have supported the following charities in 2025:
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