March brings renewed focus on tax, compliance, and long-term planning, as a series of recent figures and court decisions highlight how quickly the estate planning landscape is evolving. Rising inheritance tax receipts, increased HMRC enforcement activity, and growing use of trusts and equity release all point to earlier and more proactive financial decision-making.

At the same time, a number of high-profile court cases serve as a reminder that where arrangements are unclear, outdated or poorly documented, disputes can follow. From allegations of undue influence and misuse of powers of attorney to findings of forged wills and fraudulent claims, the importance of careful drafting and regular review is clear.

In this month’s Clarke & Wright newsletter, we look at the latest developments shaping wills, trusts and inheritance tax planning, and what they may mean for individuals and families seeking certainty in an increasingly complex environment.

IHT receipts hit £7.1bn as planning pressures grow

Inheritance tax receipts reached £7.1bn between April 2025 and January 2026, up £0.1bn on the same period last year, according to the latest HMRC data.

Frozen thresholds, unchanged since 2009, continue to draw more estates into the IHT net, particularly as average house prices hover around £300,000. With the nil rate band fixed at £325,000 and pensions set to fall within the IHT regime from April 2027, the tax base is expected to widen further.

Industry data also suggests estate planning is beginning earlier, with more individuals engaging in will writing, lifetime gifting and broader succession planning during later working life rather than in advanced age.

Attention is now turning to the upcoming changes to Agricultural Property Relief and Business Property Relief, which take effect in April. Reliefs will be capped at £2.5m at the full rate, potentially exposing larger farming and business estates to tax where little liability previously arose.

With implementation approaching, families reliant on these reliefs may need to review their position and consider planning options promptly.

Court exposes forged will and marriage in £500k estate case

The High Court has upheld a 2022 will leaving a £500,000 estate in trust for a 16-year-old daughter, after finding that a later will and an alleged marriage were both forgeries.

Following the death of Kassy Sinar in 2023, her former partner produced a 2023 will naming himself the sole beneficiary and claimed the couple had secretly married in Cyprus in 2006. The court rejected both documents, finding they were fraudulent.

The judge pronounced in favour of the 2022 will, removed the former partner as executor and trustee, restrained him from dealing with the estate’s assets, and ordered disclosure of the rental income received. He was also ordered to pay substantial costs.

The case highlights the courts’ willingness to act decisively where forged testamentary documents or fabricated marital status are alleged, reinforcing the importance of robust will drafting and clear evidential records.

Sister denies misappropriation in £5m will dispute

The High Court is hearing a dispute between siblings over the £5m estate of Jeanne MacDougall, with allegations of undue influence and misuse of funds raised in relation to a 2011 will.

The claimant argues the will is invalid on the basis of alleged lack of testamentary capacity and undue influence, claiming his sister extracted up to £1.7m from their mother’s accounts while acting under a power of attorney. He also challenges property transfers made before death and seeks a share of the sums allegedly misappropriated.

The defendant accepts she overstepped her authority in spending money on herself and her family, but denies misappropriation or undue influence. She maintains that her mother had capacity and intended to benefit her in recognition of the care and support provided.

An earlier 2008 will had provided for a broadly equal division of the estate. The trial continues.

£246m recovered in HMRC inheritance tax investigations

HMRC recovered £246m through around 4,000 inheritance tax investigations last year, reflecting a more intensive compliance approach. Data sharing with bodies such as the Land Registry and the Trust Registration Service is understood to form part of efforts to identify discrepancies.

Frozen thresholds, unchanged since 2009, continue to draw more estates into the IHT net, particularly in higher-value property areas. Executors face strict payment deadlines and often rely on provisional valuations. Where assets are later sold for less than declared values, estates may have overpaid.

From April 2027, pensions are expected to fall within the IHT regime, potentially further increasing the number of taxable estates. HMRC has said it is investing in additional staff and digital systems to improve processing times.

Probate fraud alleged in £27.8m estate dispute

The High Court is considering allegations of probate fraud in a dispute over the £27.8m estate of Lady Susie Moss, who died in 2023.

Proceedings have been brought by the children of Sir Stirling Moss from different marriages. One claim seeks to uphold a 2022 will that gave discretion over part of the estate to a step-sibling following a reported breakdown in family relations. A counterclaim argues that an earlier 2002 will should stand and alleges the later will was procured by undue influence and fraudulent calumny, with further claims that the deceased lacked testamentary capacity. Those allegations are denied.

The case highlights how disputes can escalate where large estates, multiple wills and discretionary trusts intersect with strained family dynamics. Claims involving capacity and undue influence are among the most complex in private wealth litigation and often turn on detailed medical evidence and contemporaneous records.

The proceedings serve as a reminder of the importance of clear advice, careful documentation and regular review when updating testamentary arrangements.

Family gifting via equity release hits record high

Intergenerational gifting through equity release has reached a record high, with 19% of potential borrowers in 2025 saying they plan to use funds to gift money to family members. This is up from 16% last year and the highest level recorded in a decade.

While home adaptations and improvements remain the leading reason for releasing equity, cited by 43% of applicants, motivations are shifting. For the first time on record, repaying an existing mortgage is no longer the primary driver, falling from 36% in 2024 to 27% in 2025.

There has also been a marked rise in those seeking to establish an emergency fund, from 8% to 21% year on year, suggesting a more cautious approach to later-life finances.

The data points to equity release being used more flexibly, supporting home improvements, financial resilience, and earlier intergenerational wealth transfer, rather than serving solely as a last-resort borrowing option.

10,000 trusts registered in one month as demand accelerates

Trust registrations are continuing to rise, with around 10,000 UK trusts registered in a single month last year, according to HMRC data released under the Freedom of Information Act. In total, approximately 115,000 trusts were registered in 2024.

The figures suggest more than a statistical uptick. Trusts appear to be increasing in popularity, with demand driven by increasingly complex family structures, concerns about later-life vulnerability, intergenerational wealth transfer, and business succession planning.

Rather than focusing purely on tax mitigation, many families are seeking structure, continuity and clarity in a more complex legislative environment.

The renewed interest also brings greater responsibility. Trusts should be used where they provide genuine value, such as protection or governance, and not as a default planning tool. At the same time, Trust Registration Service requirements mean compliance and ongoing review are more important than ever.

Keeping plans robust in a changing landscape

The developments highlighted this month reflect two parallel trends: greater scrutiny from HMRC and the courts, and a growing willingness among families to plan earlier and more strategically. With frozen tax thresholds, forthcoming relief changes and pensions due to fall within the inheritance tax regime, the need for forward planning is unlikely to diminish.

At the same time, recent disputes underscore the risks when documentation, capacity assessments, or fiduciary responsibilities are not handled with care. Clear advice, accurate record keeping and periodic reviews remain the strongest safeguards against uncertainty and conflict.

If any of the issues raised prompt you to reconsider your own arrangements, now is a sensible time to review them. Ensuring your will, trusts and wider estate plan remain aligned with your wishes can provide clarity for you and reassurance for those you care about.