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Historically, pension contributions have sat largely outside a person’s estate for Inheritance Tax (IHT) purposes. However, this rule looks to be getting a significant overhaul by the UK Government, with proposed changes set to come into place on 6 April 2027.
In early 2026, we gathered a panel of leading experts in the field of shareholder disputes at the office of Laytons ETL. The panel comprised barrister Paul Mitchell KC from 4 New Square, forensic accountant Daniel Djanogly and tax expert Jamie Muirhead from Wilder Coe and Geraint Thomas the head of Disputes at Laytons ETL with litigation partner and Regulatory expert Ben Thorogood.
In the recent case of Logix Aero Ireland Limited v Siam Aero Repair Company Limited, the Court of Appeal dismissed the appeal by Logix and upheld the first instance decision in Siam Aero’s favour. The case involved intervention fraudsters interposing themselves in a transaction between the parties.
The expression “battle of the forms” refers to a dispute between two parties as to whose standard terms and conditions are incorporated into the contract between them. It typically occurs when party A offers to buy goods from party B on A’s standard terms and B says that it accepts the offer on the basis of its own standard terms.
Discover exactly when a commercial dispute becomes a legal risk. Learn how expert legal advice from proactive and experienced London Lawyers can help issues.
When a supplier relationship comes under pressure, the KPI provisions are usually where clients look first. And with good reason. In contractual terms, a KPI does a lot of work: it is how performance gets measured, how underperformance is evidenced, and how the contractual consequences are engaged.
The Private Wealth & Philanthropy team has been named “Private Client Team of the Year - London” at the 2026 Modern Law Private Client Awards.
Sign up for our upcoming Employment Law Seminar on Thursday 8 October 2026 where members of the Laytons ETL Employment team, Nicholas Lakeland & Victoria Brockley will discuss recent & upcoming developments in Employment Law and recent cases of interest.
The Intellectual Property Enterprise Court has delivered an important judgment for brand owners, finding that advertising tickets to exclusive events using registered trade marks amounted to trade mark infringement and passing off. In this article, Head of IP Disputes Alec Cameron examines the court's decision.
On 5 June 2026, the Government launched a consultation on proposals to strengthen the legal rights of unmarried couples who live together, reflecting the reality that more than 3.5 million couples in the UK now cohabit without being married or in a civil partnership.
From the lessons that have shaped her career to the values that guide her leadership, our Managing Partner, Rebekah Parker offers a personal perspective in her recent '20 Questions' interview with BCL Legal.
The regulations on tipping have been firmly bolstered in the last few years, with the Employment (Allocation of Tips) Act 2023 being the precursor to the latest changes. The changes to tipping law require that from October 2026, employers will need to consult with workers or their representatives before creating a tipping policy, as well as ensuring that policy is updated every three years.
Implementation and consultations resulting from the Employment Rights Act 2025 (the Act) are now steaming ahead and new Codes of Practice have been agreed or are being consulted on. We have prepared a breakdown of the full extent of the changes to trade union laws, and those that surround strike and industrial action.
It’s been six months since the government introduced the mandatory identity verification for directors and People with Significant Control (PSC). Here, Kathryn Beasley gives her thoughts on the process so far.
Sign up for our upcoming Employment & Immigration Law Seminar where Laytons ETL Employment team members Nicholas Lakeland & Victoria Brockley and Vanessa Ganguin Immigration Law’s Associate, James Lamont, discuss taking control of probation periods, the dramatically higher immigration enforcement activity, the Fair Work Agency - exploring its powers, Enforcement and changes to the suitability (ie good character) rules, including for business visitors and case Law Review.
In a significant ruling on disclosure (Aabar Holdings SARL v Glencore Plc), the Commercial Court has held that legal advice privilege can attach to certain internal documents and communications within a corporate “client group” even where no lawyer is copied in - provided the dominant purpose is for seeking legal advice.
The first phase of the Act came into force today, 1 May 2026. From the abolition of “no‑fault” evictions to fundamental changes to possession and rent, discover exactly what this means for private landlords and tenancies in England.
Family businesses thrive across generations by innovating, adapting, and exploring new markets and opportunities. They make investment decisions for the long term, including maintaining a stable tax policy which works towards supporting the business’s ambitions and follows a clear plan.
Discover exactly how an unregistered basement vault can cause issues for both buyers and sellers of property in the UK. Learn the common legal position as well as the risks involved for both parties.
The Supreme Court has handed down its long-awaited judgment THG Plc v Zedra Trust Company (Jersey) Ltd: [2026] UKSC 6 (on appeal from [2024] EWCA Civ 158).
Publications
Most businesses these days rely on good online reviews for promotion. Good reviews are reassuring to potential customers and encourage the purchase of goods or services from the business. Poor online reviews can have the opposite effect. So, what happens when an AI-generated overview of a business contains false and disparaging information about a business?
Choosing the right trust depends on its desired purpose, the level of control you’ll need, and your beneficiaries, tax treatment, and asset protection needs. Here, we’ll compare the main types of trusts so you can decide which is right for you.
With six specialist lawyers providing expert advice, we offer a highly experienced, partner-led, cost-effective service. We aim to resolve disputes quickly and pragmatically, to achieve the best outcome for all our clients.
Mediation has been a familiar concept for several decades, but its importance as a means of resolving disputes has gained greater recognition in recent years. This is particularly prevalent surrounding the ever-increasing procedural complications and costs of litigation.
It’s easy to assume that, without a will, everything you own will automatically pass to your spouse or parents, but that’s not always the case. When there’s no will, the law decides who inherits your estate, and the outcome may not reflect your wishes.
The Renters’ Rights Act 2025, which received Royal Assent on 27 October 2025 and will take effect from 1 May 2026, represents the most significant reform to the private rental sector since the Housing Act 1988. The Act aims to deliver long-overdue changes, giving tenants greater security and freedom to leave substandard properties, and raising standards across the board.
With the first completely self-driving passenger cars likely to hit the road in the UK from spring 2026, following the recent decision of the Government to fast-track pilot schemes, Chris Sherliker takes a look at some of the complex legal issues involved.
In this guide, Laytons ETL and Computershare will explore what life as a newly listed company will involve, and how to plan and deal with various aspects of being a listed company as your business grows and matures.
London is still considered the world’s pre-eminent financial centre, and is one of the most attractive international cities for foreign investment. One of the reasons for this is the high regard that the international business community has for the principles of the English legal system and the fairness of the English Courts.
Shareholder activism has become an increasingly important touchpoint in the UK’s corporate landscape and globally. As institutional investors, hedge funds and retail investors seek to exert increasing influence over public and private companies, activism has evolved into a mainstream corporate governance tool.
London always has and continues to be a popular destination for overseas companies. Listing in London provides access to the largest capital market in Europe with a deep pool of liquidity and international investors, providing the ability to raise a company’s corporate profile internationally.
For private companies looking to grow and build their business, initial public offerings (IPOs) are still a great way to raise money for future expansion, and can be achieved without the potential restrictions or loss of control that can come with taking investment from private equity funders / funds.
April is always marked as a busy time of the year for employment lawyers and HR professionals having to adjust the increased limits for awards. In this publication, we have set out the new limits.
A guide to completing an IPO or other admission to the main market or growth market of the Aquis Stock Exchange.
Navigating Cross-Border Transactions: Key Considerations for UK Sellers and US Buyers in Private M&A
Cross-border private M&A deals between UK sellers and US buyers were on the rise in 2024 and are predicted to continue to rise during 2025. These transactions bring compelling opportunities: UK sellers can tap into substantial US capital, while US buyers gain a foothold in the European market.
Employee Ownership Trusts (EOTs) have seen a significant surge in the popularity in recent years, and this trend is expected to continue following the latest Budget announcements on 30 October 2024.
ECCTA comes into force in stages and this article aims to provide a concise overview of what changes have been introduced, what are the upcoming changes and how to prepare for them. Organisations should be aware of these changes to ensure compliance and avoid the risks of penalties.
Our Consultants examine these new requirements and offer insights into effective ESG strategies.