As 2025 draws to a close, the legal and estate administration landscape has continued to evolve rapidly. From landmark changes in Inheritance Tax (IHT) rules to persistent challenges in tracing overseas beneficiaries, this year brought fresh developments that impacted Executors, legal professionals, and families navigating the probate process.
In this review, we’ll highlight some of the biggest updates from 2025 in IHT reform, probate process improvements, and cross-border estate administration. We’ll also explore key industry themes covered by Title Research this year, including our featured articles and resources aimed at supporting legal professionals.
1. Major reform: UK’s Inheritance Tax regime shift takes effect
One of the most transformational changes in 2025 was the official shift from a domicile-based Inheritance Tax (IHT) regime to a residence-based model from 6 April 2025. Previously, liability depended on an individual’s domicile status, a legal concept often difficult to define. The new framework simplifies this by using the statutory residence test:
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Individuals resident in the UK for ten out of the previous 20 tax years become liable for IHT on their worldwide assets.
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If a long-term resident later leaves the UK, their worldwide estate remains within the scope of IHT for between three and ten years, depending on prior residence years.
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The new regime also affects Trusts, revising how non-UK assets within Trusts are taxed depending on the Settlor’s long-term residence status.
This shift represents the most significant IHT reform in decades, with profound implications for international families, Trustees, and Private Client Advisers. Title Research has supported legal professionals through this transition by offering clarity on how residence tests affect estate strategy and beneficiary tracing.
2. Probate process and legal system developments
Although most 2025 probate reforms focused on tax, ongoing efforts to modernise probate processes continued:
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Digital probate applications and tracking tools have improved transparency for Executors and legal teams. Efforts to speed up applications are gradually reducing backlogs.
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The legal sector’s attention on technology also carried into discussions around electronic Wills, which remains a priority for the Law Commission in 2025, following consultations carried over from 2024.
These updates reaffirm the growing importance of aligning estate planning strategies with technological trends and legislative reform.
3. Asset repatriation: Persistent cross-border complexity
With an increasingly globalised population, overseas assets remained a major theme in 2025. Estates involving North American shareholdings and accounts continued to pose challenges for UK Executors.
Title Research’s expertise in asset repatriation services helped legal teams manage these complexities by offering:
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Specialist support for transferring US and Canadian investments, including obtaining tax clearance in the US, Medallion Signature Guarantees, and share valuation and verification.
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Obtaining legal authority in the US for the purpose of gathering bank and investment accounts.
Our team also continues to emphasise the importance of early planning and coordination when dealing with international assets, especially where differing timelines, valuations, and tax regimes intersect.
4. Spotlight on probate genealogy: Tracing beneficiaries in a changing era
Accurate beneficiary tracing continues to be a cornerstone of Title Research’s work. In 2025, we further highlighted the importance of swift and precise genealogical investigation in our resources:
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In the Summer 2025 edition of Entitlement, our Technical Manager, Simon Barber, shared expert guidance on locating missing beneficiaries and navigating situations where beneficiaries remain untraceable.
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Through our blog and client work, we also saw an increase in demand for solutions, such as identifying Administrators when there is no known next of kin and Missing Beneficiary Insurance, especially in estates where lines of the family reside overseas.
These services continue to support legal professionals handling complex or multi-jurisdictional estates, ensuring rightful heirs receive their inheritance.
5. Key content and insights from Title Research in 2025
Throughout the year, Title Research published valuable content to support legal practitioners, including:
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Entitlement spring 2025: Articles highlighting how estate administration professionals can de-risk the probate process, as well as broader reflections on the legal industry’s evolution.
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Entitlement summer 2025: Practical guidance on dealing with missing beneficiaries, a growing concern amid increasingly globalised family structures.
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Ongoing blogs and technical insights covering topics such as intestacy, overseas asset pitfalls, and evolving probate best practice across jurisdictions.
Looking forward: Trends for 2026 and beyond
As we approach 2026, legal professionals can prepare for continued evolution:
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The residence-based IHT system will settle further into practice, creating opportunities for proactive estate planning.
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Executors will face increasingly complex cases involving changes to business property and agricultural relief (coming in April 2026), pensions, Trusts, and global assets.
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Technology-led probate reforms, including enhanced digital tools and potentially fully electronic Wills, remain on the horizon.
Thank you for a transformative 2025
From everyone at Title Research, we’d like to thank our professional clients for their ongoing collaboration and trust. As probate, estate planning, and asset repatriation evolve, we are proud to support legal professionals with precise genealogical research, specialist asset administration, and bespoke solutions that safeguard family legacies.
We look forward to working with you in 2026 and beyond.
At Title Research, our professional team supports legal professionals from the initial enquiry through to securing Missing Beneficiary Insurance, always with a transparent and fair charging methodology. If you want to find out more, get in touch via the form below.
Topics: Probate, Estate administration
