Advice & guidance

HMRC updated guidance on Gift Aid rights of admission and family members

A right of admission granted by a charity to view property preserved, maintained, kept or created by a charity for its charitable purposes is not treated as a benefit associated with a gift for Gift Aid purposes provided the admission provides the donor with an annual right of admission or the amount of the gift is greater by at least 10% than the amount a member of the public would have to pay.

Martyn’s Law – May 2025

Buying rural property – what are the key considerations

Whether you’re buying a rural property to fulfil a life-long dream, to create a legacy for your family or diversifying into natural capital opportunities, understanding the tax and practical implications is crucial.

Heritage property – tax relief

With a number of tax reliefs available to the owners of heritage property – both land and chattels – we consider how taxpayers could benefit from the options available.

Employment Law Reform

The Labour Government talked about its manifesto "Plan to Make Work Pay" since early in its bid to become the governing party. As promised, once in power and just within its own self-imposed deadline of its first 100 days, the Government unveiled its flagship Employment Rights Bill (the Bill) on 10 October 2024. Charles Russell Speechlys have summarised the changes and comment on the impact. They set out anticipated timing and what HR teams should be doing now.

Renters’ Rights Bill: 5 key changes for landlords in the private rented sector

The Government introduced the Renters’ Rights Bill to Parliament on 11 September 2024 (the Bill). Once the Bill comes into force, it will bring significant changes to the private rented sector for both landlords and tenants. It has reached the Committee Stage in the House of Lords and is fairly close to receiving Royal Assent. However, it will require implementation before it becomes law. Charles Russell Speechlys have set out 5 key changes, based on the current version of the Bill, which are set to impact landlords in the private rented sector.

Inheritance tax reforms for trusts – government consultation

At the Autumn Budget 2024, the Chancellor announced significant changes to inheritance tax (IHT) Agricultural Property Relief (APR) and Business Property Relief (BPR). The government has now opened a consultation on the proposed changes, although only at this stage on how they will apply to trusts.

Strategist’s View: Why Thematic?

At Sarasin & Partners we have long pioneered a global, thematic approach to investing. This thematic philosophy is encapsulated in our view that markets underappreciate the impact of structural trends. Here, we explain how that approach works. 

Q1 2025 House Report: Tricks of the Trade

As we enter 2025, global markets are balancing optimism, after a year in which investors experienced strong returns, with the uncertainties and challenges presented by a new political landscape. Sarasin & Partner's Q1 2025 House Report explores what we can expect in 2025. 

Business Property Relief

This article summarises how BPR works, the conditions that must be met to claim the relief, and some tips to ensure you maximise the relief.

‘Social Media Auditors’ & Flying Drones Over Private Land

The recent surge in the popularity of drones, means that owners of historic houses or landowners are increasingly more than likely to encounter drone activity over their property. Most encounters will be with genuine drone hobbyists, there are, however, a small but increasing number of reports of ‘Social Media Auditors’ who attend historic sites with the aim of provoking a confrontation with owners or staff on camera, the content from which is often uploaded to social media. Although such activity is mostly harmless, it can provide negative publicity, and the footage can be used for hostile intent by others. This guidance note aims to ensure owners are aware of potential ‘auditing’ and how to respond to such instances.

Agricultural Property Relief

Agricultural Property Relief and Business Property Relief (which will be covered more extensively in a separate article) are very valuable tools for minimising inheritance tax payable on death or on lifetime gifts to trusts. This remains the case even with the changes announced in the 2024 Autumn Budget. With increasing volumes of anti-avoidance legislation and cases tightening up on what will qualify for relief, in this article we look at the fundamentals and at some points that might catch out the unwary.