Private Affairs

Welcome to our Private Affairs hub.

The articles in the latest edition reflect both the technical developments shaping the market and the human context in which those developments sit. A snapshot of what to expect:

We explore the implications of wider tax reform, including the introduction of the Temporary Repatriation Facility and the changing landscape for internationally mobile families.
An article on Swiss education and why families are exploring options abroad from Grant Ferguson, Director of Verbier International School.
Our family team highlight surrogacy and the limits of traditional trust structures, the legal treatment of engagement rings, and the management of social media during divorce.
News of new partners joining our private client team and a spotlight on Rachael Armstrong, who talks about her first year working in the firm as a private client partner in Birmingham.

Dive into our recent articles on this page or click the links below for the full magazine.

Private Affairs - Summer 2026

Insightful perspectives on inheritance tax and succession planning, surplus income gifting, the evolving treatment of trusts and how these intertwine with wider family dynamics.

Read the Summer 2026 edition

Private Affairs - Winter 2025/26

Expert insights on UK inheritance tax changes, international relocation, fraud prevention in alternative investments, plus more.

Read the Winter 2025 edition

Private Affairs - Summer 2024

Guidance on silver divorce trusts, will disputes, philanthropy trends and reshaping charitable giving, as well as practical tips for separated families travelling abroad.

Read the Summer 2024 edition

Surplus income gifting: A powerful but overlooked inheritance tax exemption

Surplus income gifting allows individuals to pass on wealth during their lifetime without relying on the usual seven‑year rule.

Where certain conditions are met, gifts made from surplus income can be immediately outside the estate for inheritance tax purposes, with no upper limit on the amount that can be given.

This makes it a flexible and efficient option for those with reliable income who consistently spend less than they earn and want to support family members or reduce future tax exposure.

When used effectively, surplus income gifting can form a key part of a wider estate planning strategy, helping families transfer wealth gradually and tax-efficiently while retaining financial security.

Find out more

Can AI really write your will?

Artificial intelligence is increasingly being used to generate wills quickly and at low cost, but relying on these tools can create significant risks.

While AI can produce documents that resemble standard templates, it cannot provide the tailored advice needed for effective estate planning. Without a full understanding of an individual’s circumstances, including tax exposure, family structure, and long-term objectives, AI‑generated wills may lead to disputes, errors, or unintended consequences after death.

Estate planning is a detailed and highly personal process that goes beyond drafting a document. Professional advisers assess financial and family situations, plan for tax efficiency, and ensure legal validity, taking into account factors such as changing legislation, family dynamics, and the risk of future challenges.

Seek advice

The UK's Temporary Repatriation Facility

On 6 April 2025, the UK’s tax code for internationally connected individuals was dramatically overhauled to encourage settlors to wind up their non-UK trusts.

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Why more families are exploring Swiss education

While the UK continues to offer some of the world’s most respected schools, many families are increasingly exploring options beyond its borders.

Learn more

Protector, interrupted

The role of a protector requires careful consideration at the outset of the drafting process, both to define the role the protector is intended to play and to manage settlor expectations as to what can be achieved.

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60 seconds with... Rachael Armstrong

We sat down with Rachael Armstrong, private client partner in Birmingham, to talk about her first year with the team.

Meet Rachael

Articles from our family team

Rings, romance and divorce

A celebrity engagement is enough to set social media alight, but behind the sparkle and the pop culture buzz lies a surprisingly common legal question: what happens to the ring if the engagement doesn’t lead to a wedding?

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Surrogacy, parenthood and the limits of traditional trusts

As family formation has changed, the law hasn’t necessarily kept up to recognise these different pathways to parenthood.

Discover more

Managing social media and privacy during divorce

Social media can become a minefield during divorce or relationship breakdown. Managing social media thoughtfully during this period is essential.

The Renters' Rights Act and the future of residential asset strategy

The Renters’ Rights Act 2025, which came into force on 1 May 2026, marks a significant shift in England’s private rented sector, aiming to rebalance the relationship between landlords and tenants.

The legislation introduces a more stable, tenant-focused framework by replacing fixed-term tenancies with rolling agreements, abolishing ‘no fault’ evictions, and tightening the rules around regaining possession.

It also places new limits on rent increases, ends bidding wars between tenants, and strengthens protections against discrimination, while paving the way for higher housing standards and a national landlord register.

These changes have important implications for all landlords, including those with only one or two properties or who let property on an informal basis.

Find out more