Areas of Practice
Conference Speaking
Butterworth’s Wills and Probate Conference on the transferable nil rate band
Personal Finance Society Seminar on nil rate band planning
Presented a series of courses for IIR/IBC on Inheritance Tax and Estate Planning
Publications
Co-author of the STEP manual on Financial Services (Trusts & Estate Planning)
Co-author of STEP’s manual for the Advanced Certificate in UK Tax for International Clients
Writer for Tolley Guidance and Lexis PSL on inheritance tax aspects of lifetime planning, trusts and Wills
Memberships
Society of Trust and Estate Practitioners (STEP)
Law Society’s Capital Taxes Sub-Committee
Education & Qualification
University of Hull
Qualified as a solicitor in 1993
Recommended by Emma
The Finance Bill published yesterday confirms that, as we highlighted in our 23 December briefing, the increased £2.5m inheritance tax relief for agricultural and business property will apply from 6 April 2026. Qualifying ‘relevant property’ trusts can also benefit from 100% relief up to this threshold, aligning trustee allowances with individual transfers.
Read more 2 min read 23 Dec 2025 Breaking news on IHT reformIn a welcome announcement for farmers and business owners, the government has confirmed an increase to the 100% IHT relief allowance to £2.5m per person from April 2026. Partner and Head of Private Wealth, Hayden Bailey and Legal Director, Emma Haley comment on what this means in practice and stress that now may be the right time to review wills and succession planning.
Read more 6 min read 10 Dec 2025 Five key proposals left out of the UK Budget – and what it meansWhat is missing from the Autumn Budget and what might this signal about the Government’s direction of travel? No wealth tax. No exit tax. Limited inheritance tax reform. Few incentives for entrepreneurs. Hayden Bailey, Partner & Head of Private Wealth shares his perspective on what these could mean for families, globally mobile individuals and business owners.
Read more 4 min read 04 Dec 2025 Mansion tax: High-value homes and higher billsBehind the headlines of the Autumn Budget lies a significant change for high-value residential properties: the new High Value Council Tax Surcharge (‘mansion tax’). Partners, Saskia Arthur and Andrew Loan break down what this means for property owners and why it matters.
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