Private Client Issues – June 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.

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.

Myth busting Inheritance Tax and The Archers: farming, family, and misunderstandings

The BBC Radio 4 drama, The Archers is now weaving upcoming changes to inheritance tax into its storylines, offering listeners a realistic portrayal of how policy shifts may affect rural communities particularly family-run farms in Ambridge. We look at some key takeaways on inheritance tax.

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Modernising the law of wills – contested estates

Contested wills can be devastating for families, which is why the Law Commission’s recent report on the modernising wills law is important. We look at its recommendations regarding undue influence and knowledge and approval – two critical areas that often arise in contested will cases.

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How do I apply for a Child Arrangements Order?

A Child Arrangements Order can determine where a child will live and how much time they will spend with each parent. It is binding and enforceable, which can be crucial when parents cannot agree on these arrangements. We have put together a comprehensive guide on how to apply for one.

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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. We look at what you need to know about RNRB.

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Navigating the 2026 inheritance tax reforms: what farmers and business owners need to know

Significant changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) are set to take effect from 6 April 2026. For around three decades, APR and BPR have allowed farms and businesses to pass to future generations largely tax free. We look at how you can adapt to the legislative changes.

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Tax reporting for simple and complex estates

During the course of administering an estate, the focus of executors and their professional advisers is mainly on paying any inheritance tax due and getting clearance from HMRC. Also, of importance, is reporting any income tax and capital gains tax liabilities that arise during the administration period.

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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.