Private Client weekly highlights—18 September 2025
This week’s edition of Private Client highlights includes: (1) the Law Society’s briefing to Parliament on the Assisted Dying and the Terminally Ill Adults (End of Life) Bill; (2) CIOT responses to Finance Bill 2025–26 and draft legislation on IHT Agricultural Property Relief and Business Property Relief, modernising and mandating tax adviser registration with HMRC, and proposals to close in on promoters of marketed tax avoidance; (3) the FTT decision in Collingwood v Revenue and Customs Commissioners that sponsorship payments are taxable as income; (4) potential reform of pension salary sacrifice arrangements in the November Budget; (5) analysis of Peter Dunn v Kostas Kazolides which addresses questions about limitation periods, insolvency, the formal requirements for the execution of deeds, and how variation to the contract between the principal debtor and creditor may discharge a guarantor; and (6) CCCL publishes updated Guidance to Business and Property Work at Central London.