Coronavirus (COVID-19) (archived)

This subtopic contains materials, commentary and analysis on the implications of the coronavirus (COVID-19) pandemic for Private Client work, together with links to related guidance and policy documents.

Key areas of practice impacted by coronavirus

The coronavirus pandemic poses many challenges for Private Client practitioners, from executing and witnessing Wills and lasting powers of attorneys (LPAs) when the key parties are in self-isolation, registering the death of a deceased individual and making funeral arrangements under the lock down, and continuing to protect vulnerable individuals under the protection of the Court of Protection who are, in the words of Mr Justice Hayden, in the eye of the storm. Contentious trusts and estates lawyers need to stay on top of the fast-moving changes in the civil courts’ processes and procedures necessitated by the pandemic.

There has been legislative help in a few areas; for example, the To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

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Question of the week: W died on 06 April 2025. She was resident in England & Wales at her death and all her assets were situate in England & Wales. In 2018 (ie within seven years of her death) W and her husband H made joint lifetime gifts totalling £600,000 to their three children. At the time of the gifts, they were arguable domiciled in Gibraltar, and the gifts were made from Gibraltar-based assets. H died in 2021 domiciled in Gibraltar. Do the lifetime gifts have to now be brought into account for IHT in W's estate in relation to both her NRB and the transferable NRB from H's estate?

This Q&A considers the implications for inheritance tax (IHT) when a resident passes away. Specifically, it examines the scenario where lifetime gifts were made within seven years of death, and the deceased and their spouse were domiciled in a different jurisdiction at the time of the gifts. It also addresses how these gifts impact the deceased's estate, including the transferable nil rate band (NRB) from the spouse's estate.

Legislation Day: Draft Finance Bill 2026—Private Client analysis

Private Client analysis: On Legislation Day, 21 July 2025, the government published draft provisions to be included in Finance Bill 2026 (FB 2026, also known as Finance Bill 2025–26) together with accompanying explanatory notes and other supporting documents. The government also published consultation responses and made other announcements of interest to Private Client practitioners. This analysis provides an overview of the key Private Client tax provisions together with initial reactions from the market.

HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027

Law360: The government has confirmed that it is pushing ahead with its plans to apply inheritance tax (IHT) to wealth transferred through pensions in a move that experts say marks a ‘seismic’ change for the sector.

Legislation Day: Draft Finance Bill 2026—Tax analysis

Tax analysis: On Legislation Day, 21 July 2025, the government published draft provisions for inclusion in Finance Bill 2026 (FB 2026, also known as Finance Bill 2025–26) together with accompanying explanatory notes and other supporting documents. This analysis brings together the key business tax measures. Expert commentary has been provided by the LexisNexis Tax Consulting Editorial Board and Andersen, Blick Rothenberg, CMS, Eversheds Sutherland, Herbert Smith Freehills Kramer, Macfarlanes and Pinsent Masons.