The government estimates that around 250,000 pregnancies in the UK end in miscarriage every year. Miscarriage and pregnancy loss can profoundly affect those involved, both emotionally and physically, and someone who experiences pregnancy loss will often need time away from work to grieve the loss as well as deal with any physical symptoms.

Current employment rights in the UK provide support to employees in the form of statutory rights to leave and pay in cases of stillbirth after 24 weeks of pregnancy. Under the existing law, employees in this situation retain a full entitlement to maternity and paternity leave and pay, as well as an additional right to 2 weeks of parental bereavement leave. In cases involving the death of a child shortly after birth (known as neonatal death) employees may also be entitled to neonatal care leave and pay.

However, if a miscarriage occurs in the first 24 weeks of pregnancy, there is currently no entitlement to statutory maternity/paternity leave or pay, nor is there any right to parental bereavement leave. Of course, there are many employers who voluntarily allow employees to take paid or unpaid compassionate leave in such cases, but if not, any time needed to deal with such an event often has to be taken as sick leave or annual leave.

The Women and Equalities Committee (WEC), a parliamentary select committee, has recently put forward proposals to extend parental bereavement leave to cases of miscarriage and other pregnancy loss occurring before 24 weeks of pregnancy, as part of the new Employment Rights Bill (ERB) currently being debated in parliament. This means that those experiencing pregnancy loss due to a miscarriage, ectopic pregnancy, molar pregnancy, a medical termination or in some circumstances an unsuccessful round of IVF may be entitled to a new type of leave. The new right would apply both to the woman who experienced pregnancy loss and her partner.

The government’s response to the WEC’s recommendation was positive, acknowledging that more could be done to support parents who experience pregnancy loss before 24 weeks. This follows the recent launch of a baby loss certificate designed to formally recognise the loss of a baby during pregnancy before 24 weeks, to help ensure parents feel supported through their grief.

On 7 July 2025 the government announced its intention to include, as a ‘day one’ right, an entitlement to at least one week’s leave for parents who experience pregnancy loss before 24 weeks of pregnancy. However, the new proposals do not include any entitlement to paid leave, therefore arguably this may leave employees in no better situation than they are now, being forced to take other types of leave such as sickness or holiday in order to qualify for some pay.

The rules would apply to employees who have experienced pregnancy loss “of a specified kind”, but at this stage it is unclear what that means or at what stage of pregnancy it would apply. It may make it difficult for employers to navigate employees’ rights at very early stages in pregnancy, for example, after only a few weeks, and the leave might come as a surprise if employers weren’t even aware of their employees’ pregnancies. It remains to be seen what eligibility criteria employees will have to satisfy in order to qualify for the rights. Further consultation on the new rights is expected in Autumn 2025, with the new right indicated to take effect in 2027.

The employment team at Mayo Wynne Baxter are closely following developments of the new Bill and will provide updates as soon as more information is available. In the meantime, if you would like assistance with an employment issue, please contact any member of our employment team.

Please note that this update is not intended to be exhaustive or be a substitute for legal advice. The application of the law in this area will often depend upon the specific facts and you are advised to seek specific advice on any given scenario.

We are delighted to announce the appointment of Nicole Humphreys as a Partner in our highly regarded Employment Law team.

Nicole brings over 15 years of extensive experience in employment law and dispute resolution to the firm. She joins Mayo Wynne Baxter from Acumen Law, where she served as Head of Employment, advising both employers and employees on a comprehensive range of contentious and non-contentious matters.

Specialising in all facets of employment law, Nicole’s expertise spans unfair dismissal, discrimination, contract and policy drafting, redundancy, settlement agreements, TUPE regulations, and disciplinary and grievance procedures. She is also highly experienced in delivering engaging employment law training and seminars for clients across diverse sectors.

Commenting on her appointment, Nicole said: “I am delighted to have joined a firm with such a strong reputation and a robust employment team. I was particularly drawn to the collaborative and client-focused culture here. I look forward to becoming an integral part of the team and a go-to contact for clients needing employment law support.

“Employment law is a constantly evolving area that interacts with many other aspects of law, including commercial and dispute resolution matters. I’m excited to bring my experience, empathy, and practical approach to the firm. Whether advising on internal processes or navigating complex tribunal claims, my goal is always to deliver fair and commercially sound outcomes.”

Throughout her career, Nicole has successfully represented clients in complex cases including whistleblowing, race discrimination, and unfair dismissal. She has also provided crucial advice on TUPE issues during business sales and service provision changes, and offered guidance on restrictive covenants and cease and desist actions.

Nicole’s recent achievements include securing a successful outcome in a pregnancy and maternity discrimination claim, which was conceded by the respondent and resulted in a tribunal costs award for her client. She has also effectively advised on and defended a sex discrimination and flexible working claim through to successful settlement negotiations, supported clients through intricate redundancy processes, and expertly drafted and negotiated favourable settlement agreements.

Nicole joins an established and growing employment law team at Mayo Wynne Baxter, which continues to provide pragmatic, commercial, and responsive legal advice to clients across a wide range of sectors.

Nicola Brown, Partner and Head of Employment at Mayo Wynne Baxter, added: “We are thrilled to welcome Nicole to Mayo Wynne Baxter. Her depth of knowledge and practical approach will be a significant asset to our employment law team and the wider firm. Her appointment reinforces our commitment to providing high-quality, strategic employment advice to our clients across Sussex and beyond.”

If you own a leasehold house and your landlord cannot be found, you might be wondering whether it’s still possible to buy the freehold. The good news is that the Leasehold Reform Act 1967 provides a clear route forward for leaseholders – even when the freeholder is missing.

Below, we explain the process and highlight recent case examples to show how missing freeholder applications work in practice.

Can I Buy My Freehold If the Landlord Is Missing?

Yes. Under section 27 of the Leasehold Reform Act 1967, leaseholders can apply to the County Court to acquire the freehold even if the landlord’s identity or whereabouts is unknown. If the court is satisfied that all efforts to locate the landlord have failed and the leaseholder qualifies under the 1967 Act, it can vest the freehold in the leaseholder and refer the case to the First-tier Tribunal to determine the price payable and approve the conveyancing terms.

What’s the Process?

1. Check eligibility:

You must meet the statutory criteria, including:

The property is a “house” as defined in the Act.
The lease is a long lease (originally granted for more than 21 years).
The rent is a “low rent” (under £250 a year, or often a peppercorn).
The tenancy falls within the financial limits set out in s.1(1) of the Act.

2. Attempt to trace the landlord:

Reasonable steps should be taken to locate the freeholder, such as:

Checking Land Registry records;
Making local enquiries, perhaps via a tracing agent;
Advertising in appropriate publications.

3. Apply to the County Court:

If the landlord remains untraceable, the leaseholder can apply to court for an order under section 27 of the Act to have the freehold vested in them.

4. Tribunal determines the premium and terms:

Once the court makes the vesting order, the case is transferred to the First-tier Tribunal, which decides how much should be paid and approves the conveyance drafted by your solicitor.

Case Study: Crawshaw v Persons Unknown – 12 Pullman Crescent, Leeds – Case Ref: MAN/00DA/OAF/2024/0017

Mr Crawshaw, who bought a long lease of a house in 2018 from the holder of an intermediate leasehold interest for a period of 500 years, was unable to trace the freeholder of his modern detached house built in 2018. After a successful section 27 application to the County Court, the Tribunal:

Determined the appropriate valuation basis as section 9(1) of the Act;
Agreed with the valuer’s report submitted with the application;
Set the premium for the freehold at just £258;
Approved the draft transfer submitted with the application which provided for the Court to sign the transfer in place of the missing freeholder.

This case highlights how even a recently built property can qualify under the 1967 Act due to a historic lease, and how a minimal premium may be payable when the lease term is very long and the ground rent is nominal.

Case Study: Harding v Unknown – 2 & 4 Southgate, Elland – Case Ref: MAN/00CY/0AF/2024/0013

Mr Harding held two adjoining properties under 999-year leases from the 1890s with annual rents totalling £20.66. He was unable to trace the freeholder and applied to the County Court under section 27 of the Act.

The court vested the freehold interest in him and referred the matter to the Tribunal, which:

Accepted the valuation of the freehold at £295;
Determined that £123.96 in rent arrears (limited to the last six years under the Limitation Act 1980) should also be paid;
Ordered a total sum of £418.96 to be paid into court being the premium payable and the rent arrears;
Approved the form of transfer.

One thing that is noticeable about both cases is that the County Court originally heard the applications in March/April 2024 and it has taken until June 2025 to get the determinations on the terms from the Tribunal. This shows you the length of time that applications are currently taking so if you are thinking about doing this – our advice would be to take the 18-24 month timescale into account when factoring in when to get things started!

Why Secure the Freehold?

Acquiring the freehold gives leaseholders:

Full ownership of their home;
Control over maintenance and management;
Greater ease when selling or remortgaging or extending a lease;
Relief from escalating ground rents or lease-related restrictions.

How We Can Help

At Mayo Wynne Baxter, we specialise in leasehold enfranchisement, including complex cases involving missing landlords. Our team can assist with:

Eligibility advice;
Landlord tracing attempts;
County Court and Tribunal applications;
Valuation coordination and premium calculation;
Drafting and completing the freehold transfer;
Registration at HMLR.

Get in touch today if you want to buy your freehold and your landlord is nowhere to be found. We’ll guide you through the process with practical, expert advice every step of the way.

When creating a trust as part of your estate or succession planning, signing the trust deed is just the beginning. A vital next step is transferring the intended assets to the trustee. Without this transfer, the trust cannot operate as intended, and the legal ownership of the trust property remains with you.

Why is transferring assets so important?

Under English trust law, for a trust to be valid and effective, the trustee must hold legal title to the trust assets. This principle stems from the requirement that a trust separates legal ownership (held by the trustee) from beneficial entitlement (enjoyed by the beneficiaries).

The importance of transferring assets to the trustee is reflected in section 53(1)(c) of the Law of Property Act 1925, which provides that a disposition of an interest in land must be in writing and signed. Similarly, the Trustee Act 1925 governs how trustees hold and manage trust property, but this is only possible once assets have been transferred to them.

If the trustee does not acquire legal ownership of the assets, the trust is incomplete and any protections or tax advantages you sought to achieve may fail.

How do you transfer assets to the trustee?

The method of transfer depends on the type of asset:

Land or property – A deed of transfer is required, complying with section 52(1) of the Law of Property Act 1925, and the transfer must be registered at HM Land Registry.
Shares in private companies – A stock transfer form must be executed and recorded in the company’s register of members under the Companies Act 2006.
Cash or investments -Funds can be transferred to a trust bank account or investments re-registered in the trustee’s name.
Chattels (personal items) – These are transferred by physical delivery and often a deed of gift or written assignment.

Practical points for private clients

Legal formalities – The required formalities must be observed, especially for land or shares, to ensure the transfer is valid and enforceable.
Tax and duty – Transfers may attract stamp duty land tax (SDLT) or stamp duty on shares; specialist advice can help mitigate unnecessary charges.
Clear records -Trustees should retain documents evidencing the transfer to protect against future disputes or HMRC challenges.

Final thoughts

If you are setting up a trust, transferring assets to your trustee is essential to give legal effect to your intentions. Without this step, your trust will be incomplete. Taking professional advice ensures the transfer complies with English law and supports your estate planning goals. If you need to transfer property into a trust or need general advice on setting up trusts our specialist trust team can assist.

A little-known but highly valuable Inheritance Tax (IHT) relief exists when charitable donations are made from an estate. Rather than being a tax that is paid, this relief actually reduces the overall rate of IHT paid on the remainder of the estate, potentially benefiting both the charity and other beneficiaries.

The Reduced Inheritance Tax Rate for Charitable Donations

Normally, Inheritance Tax is charged at 40% on the value of an estate above the available nil-rate band. However, if at least 10% of the net estate is left to charity, the rate of Inheritance Tax on the remaining estate is reduced to 36%.

Key Rules

The ‘net estate’ is calculated after deducting liabilities, exemptions, and the nil-rate band.
The 10% charitable gift is calculated separately for different parts (‘components’) of the estate.
Executors can make elections to merge components for simplicity.

Example

An estate worth £1.5 million:

Nil-rate band: £325,000
Taxable estate: £1,175,000
If at least £117,500 (10%) is donated to charity, the IHT rate on the remaining £1,057,500 is reduced from 40% to 36%, resulting in tax savings.

Comparison: With vs Without Charitable Gift

	No Charity Gift	10% to Charity
Taxable Estate	£1,000,000	£1,000,000
Charity Gift	£0	£100,000
Taxable After Gift	£1,000,000	£900,000
IHT Rate	40%	36%
IHT Payable	£400,000	£324,000
Net to Other Heirs	£600,000	£576,000
Effective Cost of Gift	£0	£24,000

How to Arrange This

Include the gift in your Will, clearly stating the amount or percentage.
Ensure the charity is a UK-registered charity.
Speak to a solicitor or estate planner to calculate the 10% threshold correctly.
Executors can sometimes vary the Will after death to enable this relief via a Deed of Variation.