Marc White

For the past decade, pension savings have occupied an unusual and rather favourable corner of the tax system. Because most modern schemes pay death benefits at the discretion of their trustees, unused pension funds have generally sat outside the deceased's estate for inheritance tax purposes. That has made pensions an efficient way to pass wealth down a generation, and it has shaped a good deal of retirement planning advice.

From 6 April 2027, that changes. Most unused pension funds and pension death benefits will be counted as part of the estate when inheritance tax is calculated.

Many town and city centres now have more office space than they need, while demand for housing remains high. Converting offices into homes has become a familiar response, and the planning system has been shaped to encourage it. The national planning policy behind these conversions changed again in August 2026, however. Anyone involved in a conversion, whether as a property owner, a business tenant or a buyer, should understand where they now stand.

This article covers the position in England. Wales has its own planning rules, and the permitted development right described below does not apply there.

New trade union access rights start on 30 October. This article explains who is affected, how the new rules work and what is at stake if an employer gets the arrangements wrong.

Two recent disputes, one involving a florist and one a dog magazine, show that changing a letter does not necessarily make a brand your own. This article looks at both cases and what they mean for businesses choosing a name.

Almost every workplace dispute now has a digital trail running through it. A comment in a group chat, a repost at eleven at night, a review left by a former colleague. What used to be gossip is now evidence, and it is evidence that can be screenshotted, forwarded and produced at a tribunal three years later.

Two things are worth saying at the outset. There is no separate body of law for social media. And the ground is shifting this autumn in ways that raise the stakes for both sides.

The proposals could introduce mandatory whistleblowing policies and procedures for many employers, change the routes available for protected disclosures and extend access to interim relief following dismissal.

An employee's mental health may be considered in a harassment claim, but it does not decide the outcome on its own.