Hugh James legacy clinic: supporting charity legacy teams

Hugh James recently hosted a Legacy Admin Clinic at its London office, bringing together legacy professionals from across the sector to share updates, challenges and practical solutions. The session was led by Roman Kubiak, Head of Private Wealth Disputes, and Samantha Roberts, Partner and specialist in trusts and estate administration.

The clinic covered:

• Autumn Budget 2025 and IHT changes
  The speakers examined what the budget means for charities, including the limited direct support for the sector, upcoming VAT relief on donated goods, tighter tax rules for charities, and the impact of frozen IHT thresholds and changes to reliefs and pensions on legacy and lifetime giving.
• New ex gratia payment regime
  The session explained the new Charities Act 2022 provisions on small ex gratia payments, the updated Charity Commission guidance and thresholds, and what this means for legacy and finance teams in terms of policies, delegation and training.
• Key recent case law for charities
  Recent decisions affecting wills, estates and legacies were reviewed, including 1975 Act claims, challenges to testamentary capacity and undue influence, construction of gifts to charities that have merged or changed, and cases involving lost wills and costs. The focus was on practical lessons for protecting and maximising charitable legacies.

Charities interested in receiving the clinic materials or arranging bespoke training for their legacy teams are encouraged to reach out to [email protected]