Russell-Cooke’s corporate and commercial team – led by partners Peter Jeffery and Thomas Clark, supported by associate Hayleigh Southgate and legal assistants Oliver Ward and Mark Norman – has been featured in Solicitors Journal following a surge in deal activity ahead of the 2025/26 tax year end.
The article highlights how the team advised on transactions with a combined value approaching £60m, as business owners accelerated deals in anticipation of tax changes. Peter Jeffery notes that ongoing uncertainty around future tax policy contributed to the increase in activity, alongside continued strength in the technology sector, which accounted for a significant proportion of the firm’s deal work during this period.
The second, and more significant factor, was the increase in the rate of Business Asset Disposal Relief. From 6 April 2026, the BADR Capital Gains Tax rate increased to 18%, up from 14%. For many SME owners, that 4% difference represents a material saving, so there was a strong incentive to complete transactions before the deadline.
The full article is available to read in Solicitors Journal here.
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