Higher rates of top income tax in Scotland are driving high earners to consider commuting to well paid jobs from England, according to Rathbones Group, the largest wealth management firm in both the UK and Scotland. In a new analysis, Rathbones shows top earners could save more than £46,000 in income tax over five years by moving to England and commuting to their jobs, instead of remaining Scottish taxpayers. The cross-border commuter trend is emerging through conversations with Rathbones clients and prospective clients who work in Scotland but are increasingly questioning where they should live as the gap between Scottish and rest-of-UK income tax rates continues to widen. Rathbones’ analysis shows that someone earning £250,000 could pay around £8,900 less income tax in the first year alone if subject to the income tax rates that apply in England rather than Scotland. Assuming salary growth of 2% a year, the cumulative difference could exceed £46,000 over five years. The findings reflect the Scotland’s devolved income tax system. Scotland currently operates six income tax rates above the Personal Allowance, ranging from 19% to 48%, while England, Northern Ireland and Wales have three main rates of 20%, 40% and 45%. Rathbones recently warned that Scotland’s divergent income tax regime could hamper efforts to attract investment, entrepreneurs and skilled workers. Gordon Lawrie, Head of Rathbones’ Edinburgh office, says: “For higher earners, the tax map of the UK is becoming harder to ignore. A worker can live on one side of the border, work on the other and, depending on their tax residence, face a materially different income-tax bill." “High earners ask us a very simple question, namely can I save tax if I live in England and continue to work in Scotland? Someone earning £250,000, the difference could exceed £46,000 over five years, which is enough to make tax part of the conversation alongside housing, commuting and wider lifestyle considerations.” For someone earning £150,000, the potential difference is around £5,900 in the first year and more than £30,500 over five years. The potential five-year income tax difference ranges from approximately £12,300 for someone earning £80,000 to more than £46,000 for someone earning £250,000. The analysis also highlights the significant impact of the Personal Allowance taper. Between £100,000 and £125,140, taxpayers effectively face a marginal income tax rate of 60% in England. For Scottish taxpayers paying the 45% Advanced Rate, the equivalent effective marginal rate can rise to 67.5% while the Personal Allowance is being withdrawn. Rathbones, which has offices in Glasgow and Edinburgh, argues that policymakers should place greater emphasis on Scotland’s long-term competitiveness through a simpler and more competitive tax system, in turn strengthening the country’s appeal as a place to live, work and do business. Adam Drummond, Head of Rathbones’ Glasgow office, says: “There is also a broader economic question for Scotland. If tax policy starts driving higher earners elsewhere policymakers should consider what that means for Scotland’s long-term competitiveness, its ability to retain and attract investment and entrepreneurs to drive growth.”

A spa resort on Windermere is playing host to an award-winning ‘artist in residence’ who will be available to talk to visitors and guests about his on-site exhibition. From 3-7 August, renowned North West artist Norman Long will be working in situ in the latest Art in the Atrium gallery at Low Wood Bay Resort & Spa. The ‘Multitude’ titled display features a range of Norman’s recent works, including San Marco Flight, Beach Scenes and Twisting by the Pool. A large ‘work in progress’ triptych called ‘Frieze’ is the focal point of the Multitude exhibition and Norman will be working on this painting throughout the summer. During his week as ‘artist in residence’, Norman will be painting in the atrium or in the hotel grounds between 2pm and 5pm each afternoon. He will be available to talk to guests and visitors keen to find out more about his work, fine art techniques and handy tips for budding artists. The quarterly gallery exhibitions at Low Wood Bay have been established through a partnership between English Lakes Hotels and Gavagan Art. “Norman’s latest paintings include a number of large figurative compositions and smaller observational studies which capture the relationship between people in a range of public spaces and settings,” explains Mary Gavagan from Gavagan Art. “From the mingling of a townscape crowd to social interactions on the beach, his paintings recreate all the bustle and excitement of those situations, often focusing on one or two individuals within the larger group – just as we observe people in daily life.” Executive chairman of English Lakes Hotels Simon Berry says: “Our idea with the Art in the Atrium gallery is to make fine art more accessible and introduce some of the UK’s most talented contemporary artists to our guests and a wider audience in Cumbria." “The regular displays are now an established feature at the venue, not only for staying guests but also for local people to come and spend an hour or so browsing the exhibited works. An in-house art gallery within the hotel offers the immersive experience of curated exhibitions with our luxury accommodations and spa services too.” Norman Long’s accolades include the de Laszlo Award from the Royal Society of Portrait Painters. His paintings have been exhibited with the Royal Institute of Oil Painters, the Royal Society of Portrait Painters and the New English Art Club. For further information, visit here. Photo: Norman Long showcases his work in the Art in the Atrium gallery at Low Wood Bay Resort & Spa.

Visitors to the third annual South Coast Wine Festival at Highcliffe Castle (14-16 August) will have the opportunity to check out the latest and greatest premium all-terrain models in the Range Rover, Discovery, and Defender ranges, thanks to a new collaboration with Hendy Land Rover, one of the region’s leading automotive retailers. As well as providing essential funding to help organisers deliver the popular event, Hendy will showcase a selection of vehicles across the weekend, with a dedicated team of Hendy experts on hand across the weekend to help festival visitors learn more about each vehicle and become better acquainted with the Land Rover range. As one of the event’s main sponsors, Hendy will have four models on display in the castle grounds including the elegant Range Rover Sport SV and Range Rover D350 as well as the rugged Defender 110 and Defender OCTA. In the lead-up to the festival, Hendy’s collaboration with the event has included the filming of a docuseries profiling vineyards across the South Coast, with presenters using iconic off-roaders supplied by Hendy Land Rover to visit some of the amazing wine-producing businesses in the local area, such as The Hambledon Wine Estate. John Stone, Regional Director at Hendy Group, said: “The South Coast has a truly diverse range of long-standing wine producers and suppliers, and at 166 years young, we are proud to stand alongside many of them at this year’s festival. Hendy Land Rover and Highcliffe are a perfect pairing, and we look forward to meeting the many locals who make these regional events such a success." “Obviously, we can’t offer test drives at a wine festival, but we would encourage those curious about our cars to come and take a look around the products, ask any questions and book a test drive at our Southampton or Christchurch showrooms.” Further information is available at: Hendy Land Rover | New Land Rover Cars for sale in Hampshire, Dorset and Wiltshire

Crieff Hydro has secured planning permission for Padel Barn, a new three-court indoor padel facility at its flagship Perthshire resort, with the courts due to open in Early September. Padel Barn will repurpose the resort’s former indoor riding arena to create a modern, year-round facility for hotel guests, Country Club members, local residents and day visitors alike. One of the world’s fastest-growing sports, padel’s social format and straightforward rules make it easy for first-time players to pick up, while offering a fast-paced and competitive game for those with more experience. The three courts will operate through a self-service model, with players able to check availability and book sessions using the Crieff Hydro app and Playtonic. The exciting new development will continue a racket-sport tradition at Crieff Hydro, stretching back more than a century. Crieff Hydro's tennis courts date back to 1913 when the Tennis Club was established - and they remain available for guests, members and locals to book today. Padel Barn builds on that heritage, introducing a new generation of players to one of the world's fastest-growing sports. The new facility also reflects the philosophy on which Crieff Hydro was founded. When Dr Thomas Henry Meikle opened the Strathearn Hydropathic Establishment in 1868, exercise and physical activity were central to his belief in restoring the body and mind. More than 150 years and six generations later, Padel Barn will bring that founding principle into the present day, creating a new way for guests and the local community to get active, enjoy time together and experience the resort. Richard Leckie, Associate Director of Crieff Hydro Family of Hotels, said: “Racket sports have been part of life at Crieff Hydro for more than a century, with the resort’s tennis facilities dating back to 1913." “Padel Barn is an exciting opportunity to build on that heritage and introduce a new generation of players to a sport that is social, accessible and great fun." “Crieff Hydro has always evolved, but being active and bringing people together have remained at the heart of the resort since it opened in 1868. Padel feels like a natural next chapter in that story." “With planning permission now secured, we’re looking forward to beginning work and creating a high-quality, year-round facility for hotel guests, local residents and visitors.” Bookings will open soon through the Crieff Hydro app and Playtonic, with court hire priced from £40. For further information and to be the first to hear about Padel Barn news visit here. From left to right: Louisa Leckie, Charlie Leckie, Stephen Leckie (CEO), Fiona Leckie, Sarah Leckie and Richard Leckie. Richard and Charlie are both Associate Directors.

Whartons Garden Roses is one of British horticulture's great success stories, a family business that grew from a modest rented nursery in post-war Norfolk into the largest wholesale grower of garden roses in the United Kingdom. Spanning nearly eight decades and three generations of the Wharton family, the story of Whartons Roses is one of determination, craft, and an enduring passion for the world's most beloved flower. Humble Beginnings: John Wharton and the Post-War Vision The story begins with John Wharton, who first learned his trade working for Morse Roses, a well-established nursery near Norwich. It was there that he developed the horticultural knowledge and love for roses that would shape the rest of his life. Ambitious and entrepreneurial, John eventually struck out on his own, renting a small set of greenhouses and a corner shop in the market town of Harleston, in Norfolk's Waveney Valley. The early business was a balancing act of practicality and aspiration. In the corner shop, John sold fruit and vegetables to make ends meet, while on the nursery he cultivated tomatoes, cut flowers, and the roses that were his true calling. The Second World War, however, brought John's fledgling rose enterprise to an abrupt halt. With food production a national priority, ornamental horticulture was largely set aside. John was obliged to concentrate on food crops, but, with characteristic foresight, he secured permission to retain a small stock of propagating material, keeping his rose varieties alive through the difficult wartime years. A New Beginning: Whartons Nurseries Ltd, 1947 When peace returned, John was ready. In 1947, with his preserved propagating stock and years of accumulated expertise, he formally established Whartons Nurseries Ltd, setting the business on a professional footing. The post-war years brought renewed public interest in gardens and home life, and demand for quality roses grew steadily. John proved equal to the moment, steadily expanding the nursery's production and reputation across the region. Growth Across the Generations Over the decades, the nursery grew from a local enterprise into a nationally recognised name. John's son Robert Wharton took over the running of the business, carrying forward his father's commitment to quality and specialist knowledge. In time, Robert's son Paul Wharton joined the family business, representing the third generation to tend the rose fields of Norfolk. Today, the business is run by Robert and Paul together, a continuation of the family tradition that John started more than seventy-five years ago. The Waveney Valley: Home to a Rose Empire Whartons' nurseries are rooted in Norfolk's Waveney Valley, close to the Suffolk border, a landscape of gently rolling farmland and rich agricultural soils well suited to rose growing. The business operates across three production sites and, at any given time, has field production covering over 60 hectares of land. Around 1.5 million roses are propagated each year, with as many as 3 million plants in field production at any one time. The scale is remarkable, yet the business retains the character of a specialist family nursery, employing 50 full-time staff, many of whom possess highly specialised horticultural skills built up over years of hands-on work. The Production Process: Four Years in the Making Growing a rose at Whartons is a patient, painstaking business. It takes almost four years from first planting to the moment a rose reaches a garden centre shelf. The process begins with land preparation. Because roses are sensitive to soil-borne diseases, Whartons requires a minimum ten-year gap between successive rose crops on any given piece of land, which means the nursery regularly exchanges land with local farmers to ensure suitable growing conditions. In the second year, rootstocks are planted in early spring and then budded in summer, with scion wood taken from the desired mother variety carefully grafted on. Keeping the newly budded plants free of weeds is critical to their development. By autumn, the growth above the new bud is cut back to encourage establishment. In year three, the budded roses flourish, flower, and are lifted in autumn for grading and trimming. Potting then begins, continuing through winter and into spring, with cold storage used to extend the available season. By year four, the potted roses are set out on growing beds. Depending on variety and timing, they are either ready for despatch or allowed to develop further until their buds are on the cusp of opening. The roses are then picked to order, carefully prepared, and packed for delivery to retailers across the country. A Range Built for Every Garden Whartons supplies a comprehensive range of over 300 varieties, covering bush roses, patio roses, climbers, ramblers, shrub roses, and standards. Plants are available as bare root stock or in pots, catering to the full range of retail customers from specialist garden centres to supermarkets. The nursery stocks several well-known branded rose collections, including Home Florist Roses™, Flower Carpet®, Precious® Roses, and Peter Beales® – World Leaders in Classic Roses. New varieties are rigorously trialled before inclusion in the range, with Whartons working closely with rose breeders from around the world to identify the best performing, most beautiful, and most disease-resistant plants. Whartons also participates in the prestigious Rose of the Year trials, established in 1982, which pit varieties from international breeders against one another in growing conditions spanning Aberdeen to Hampshire, Northern Ireland to East Anglia. These trials, judged by both amateur and professional horticulturalists over two years, help identify the finest roses available to British gardeners. Community, Sustainability, and Looking Ahead Beyond commerce, Whartons has maintained strong ties with the communities of Norfolk and Suffolk. The nursery has opened its rose fields to the public in support of local charities, including St Elizabeth Hospice, allowing visitors to experience the extraordinary spectacle of millions of roses in full summer bloom. Sustainability is also an increasing focus, as the nursery looks to combine its specialist production methods with responsible land stewardship for the decades to come. From John Wharton's wartime corner shop to a 60-hectare family enterprise producing 1.5 million roses a year, the history of Whartons Roses is a testament to the enduring appeal of the rose, and to the generations of skilled hands that have nurtured it in the fields of Norfolk. As the business passes further into the capable hands of the third generation, the story of Whartons looks set to bloom for many years yet.

Glasgow-headquartered family investment business has expanded its team to support the company’s growth ambitions. The hires are the latest in a series of developments for Turner, which operates across the UK and Europe. The two recruits join Investment Director Jason Cohen who was appointed last year, while earlier this year the company returned to the heart of the city’s business district after four decades in Govan. The relocation follows the sale of Turner Aviation last year, which further strengthened the company’s position to invest in growth opportunities. Murray Foggo previously of AAB joins as an Investment Executive and Aaron Marshall from PWC takes up the role of Portfolio Manager. Both will support the investment team in identifying, evaluating and executing investment opportunities, while working closely with existing portfolio companies to create long-term value. The business is looking to partner with ambitious management teams in industrial and business service markets, with the aim of growing its portfolio across the UK. Turner is fourth generation family business which has been building private companies for more than 100 years. Its portfolio of businesses’ turnover is more than £90 million with a combined balance sheet value of over £150 million. Craig Campbell, CEO of Turner, said: “There’s a real sense of momentum in the business right now following the sale of Turner Aviation, our return to the city centre, and the vital hires we’ve made to bolster our team." "The moves we’re making are being noticed in the market, where we’re strengthening our reputation as a forward-looking private capital investment firm. One thing that remains the same though is our focus on targeted sectors where we see the greatest potential for sustainable, long-term returns, within industrial services, energy transition and technology-enabled businesses.” Jason Cohen, Investment Director, said: “It’s been less than a year since I became part of the growth team at Turner and already the volume of quality conversations across the whole business means we’ve had to hire two new colleagues to help us with assessing the opportunities available. Murray and Aaron join us at the perfect time given how our networks are expanding, not just in the heart of Glasgow’s business district but across the UK. We’re really pleased to have them on board.”

Independent family brewer Shepherd Neame is proud to continue its long-standing partnership with the Faversham Hop Festival as principal sponsor for this year’s event. The annual festival, now in its 36th year, will bring live music and family entertainment to five main outdoor stages and Shepherd Neame’s nine Faversham pubs, as well as other venues throughout the town. Faversham, home to the historic Brewery since 1698, will once again be transformed into a bustling hive of bands and singers, Morris dancers, market stalls, street food, funfair rides and hop crowns on Saturday, September 5 and Sunday, September 6. The Brewery Stage in Court Street, hosted by Shepherd Neame, will see 13 acts perform over the weekend from 10.35am on the Saturday and 10am on the Sunday. Bands set to perform on the stage, located just outside the walls of Britain’s oldest brewer, include Taking Care of Vegas, Paragraph 1, Curb Pilots, FNKHAUS and Marylebone Jelly. There will also be a Hop Blessing ceremony on the Sunday morning to celebrate Faversham’s hop growing heritage and mark the end of the harvest. Several of Shepherd Neame’s vintage vehicles will feature in the morning parades through the town, which traditionally open each day of the festival, organised by not-for-profit company Community Heritage Events Ltd., on behalf of Swale Borough Council. Beer lovers will be delighted to hear that seasonal favourite Late Red (4.5%) will be on offer at selected pubs during the weekend, alongside this year’s limited edition green hop ale Hop Pocket (4.5%). Beer is usually brewed with dried hops, but Hop Pocket will be made using fresh green hops which go from bine to beer in a matter of hours, giving it a delicious aroma and earthy kick. The popular Brewery tours are also available both days, including the chance for families to visit, exclusively for the festival weekend. A family tour for two adults and up to four children costs £37.50, and a traditional tour is priced at £23.50 per person. Mini tours will also be available for £18.50 per person. Chief Executive Jonathan Neame said: “We are delighted to once again support the Faversham Hop Festival, one of the town’s biggest events and a much-loved celebration of our hop heritage." “The festival is a fantastic opportunity to not only showcase our beers, Brewery and pubs, but also for the local community to come together and sample the very best that Faversham has to offer. I can’t wait to see everyone enjoying the live music at our Brewery Stage!” For more information and a full line-up of bands at Shepherd Neame’s pubs, visit here. To book a brewery tour visit and click on Special Events.

Edinburgh and Glasgow | Rathbones, one of the UK’s leading wealth and asset management groups and one of the largest in Scotland, has called for a renewed focus on Scotland’s long-term economic competitiveness to attract investment, skilled professionals and entrepreneurs. Rathbones makes its intervention following Anas Sarwar’s appointment as Minister of State for Trade in Andy Burnham’s new UK Government. The wealth manager, which employs more than 400 people across its two offices in Scotland, said Sarwar’s role creates an opportunity to put investment and business in Scotland higher up the national agenda. Rathbones acts for a range of clients across Scotland, including professionals in key sectors such as energy, law and accounting, business owners, as well as charities and IFAs. The wealth manager highlighted Scotland’s devolved income tax regime as ripe for review. Scotland has six income tax bands, compared with three in England and Wales. Higher earners in Scotland pay 42% income tax from £43,663, compared to 40% elsewhere in the UK, while top earners face up to 48%. Rathbones said this complexity and divergence from the rest of the UK risks becoming a barrier when employers are trying to recruit experienced talent or persuade people to relocate north of the border. Gordon Lawrie, Head of Rathbones’ Edinburgh office, said: “Having a senior Scottish Labour figure at the heart of government in Westminster presents an opportunity to strengthen Scotland’s voice on the factors that will shape its long-term competitiveness. Across Scotland, we act for people in leading businesses and world-class universities and see the challenges they face in attracting and retaining skilled senior people.” “There is a clear tension between Scotland’s devolved income tax regime and wider UK growth ambitions. The current system is significantly more complex than elsewhere in the UK and places a materially higher burden on many professionals, business owners and senior executives. Our advisers see individuals who work in Edinburgh but choose, for tax reasons, to live south of the border and commute – this is not good for Scotland.” Rathbones said the new administration looking to drive growth across the UK should champion policies that strengthen competitiveness, encourage investment and support the attraction and retention of talent. Adam Drummond, Head of Rathbones’ Glasgow office, said: “The income tax regime may be a deliberate policy choice, but it has consequences. A more punitive and complex tax system risks weakening Scotland’s attractiveness as a destination for investment, entrepreneurship and skilled workers at a time when growth is the priority. “Ensuring Scotland remains an attractive place to live, work and build a business should be central to the UK’s growth agenda. A simpler, more competitive system would help Scotland benefit fully from the talent and investment it needs.”

St Austell Brewery and North London craft brewer Jiddler's Tipple have secured a nationwide listing in more than 400 Sainsbury's stores for Proper Tipple, a limited-edition collaboration IPA inspired by St Austell Brewery's flagship Proper Job. The launch brings together the scale and heritage of one of the South West's leading independent brewers with the creativity and modern brewing approach of a fast-growing craft beer brand. The collaboration was conceived during discussions between St Austell Brewery, Jiddler's Tipple and the Sainsbury's buying team at Brew London, where the idea of reimagining Proper Job first emerged. Brewed to 5.5% ABV on a backbone of heritage malts, Proper Tipple balances brewing tradition with contemporary innovation. Galaxy, Citra and Nelson Sauvin hops deliver vibrant citrus, grapefruit and gooseberry notes, while a new yeast strain creates a crisp, clean and highly drinkable finish. While the canned variant was developed for national retail, the partnership extended beyond the supermarket launch. Jacob Liddle travelled to Cornwall to brew a small-batch cask and keg edition of Proper Tipple at St Austell Brewery, which made its debut at London Craft Beer Festival ahead of the national retail rollout. Georgina Young, Brewing Director at St Austell Brewery, said: "Proper Job is a beer our brewers know inside out, so handing it over to Jacob and seeing what he'd do with it was genuinely exciting. He's brought a completely different perspective - bolder hop character and a real sense of playfulness - while creating a beer that still feels unmistakably Proper Job at its core." Jacob added: "I've been an avid Proper Job drinker for many years, so I was incredibly excited when the opportunity for a collaboration came along. The idea was born over a beer at Brew London while chatting with the Sainsbury's buying team and St Austell Brewery." "It's been great to bring together the heritage and classic recipe of Proper Job while adding a modern twist through new-fangled yeast and hop varieties. Nelson Sauvin, Citra and Galaxy have amplified the beer's fruit-forward character, delivering notes of melon, grape, citrus and tropical fruit. It's a Proper Tipple!" True to Jiddler's Tipple's distinctive brand identity, the cans feature the brewery's signature eclectic design, inspired by Jacob's equally eclectic shirt collection and created to stand out in a crowded craft beer fixture. Proper Tipple is available now in more than 400 Sainsbury's stores nationwide as part of a 12-week limited-edition listing.

Award-winning East Midlands funeral directors A.W. Lymn The Family Funeral Service has announced its biggest acquisition in more than 20 years, officially making it the largest independent funeral business in the UK as it takes ownership of Gillotts Funeral Directors. The family business, which has operated across Nottinghamshire for almost 120 years, will bring Gillotts' five funeral homes in Eastwood, Kimberley, Stapleford, Heanor and Selston into the A.W. Lymn group, while maintaining Gillotts’ strong independent presence, brand and identity in the communities it serves. It comes as owners Barry and Elaine Hutsby prepare for retirement. The acquisition follows a strategic period of growth for A.W. Lymn, which recently announced the acquisition and rebrand of G.D. Hall Funeral Directors in north Nottinghamshire, which came swiftly after it acquired Serene Funeral Planning in early 2025, Staffordshire’s Hammerwich Cemetery and Crematorium in 2024 and Radcliffe-on-Trent’s M.A. Mills in 2023. This latest purchase is the largest in the company’s history, with the exception of when it acquired Ilkeston Co-Op Funeral Service in 2003. Matthew Lymn Rose, fifth generation and Managing Director of A.W. Lymn, said: “This is a really proud day for our two family businesses, both synonymous with exceptional care for and dedication to the bereaved across our counties of Nottinghamshire and Derbyshire. Gillotts is, like my family business, steeped in generational history and known for operating with a high standard and quality of care for each and every family its team serves." “Our family has always enjoyed a strong relationship with Gillotts, formed on mutual respect and admiration. My father, A.W. Lymn Company Chairman, Nigel Lymn Rose and Partner at Gillotts’ Barry Hutsby have both served as Presidents of the National Association of Funeral Directors (NAFD), and as two East Midlands family businesses in the funeral industry, we have seen how our values, ethos and approach seamlessly and enduringly align." “We are honoured to have been entrusted with the next chapter of their business. This new partnership will enable us to share our resources to give our communities the highest level of service and access to a wider range of funeral offerings than ever before.” Gillotts has operated in the East Midlands for more than 150 years as a family business, and under the leadership of Barry and Elaine, has provided a complete funeral service since 1973. With their expertise, the business has continued to grow, all while maintaining the same core values and family-centric approach instilled by its founders in the 1800s. Since 2001, Joanne Hutsby, Barry and Elaine’s oldest daughter, together with Anthony Topley who joined his father-in-law Jack Gillott at the business in 1986, have managed the day-to-day operations of the business, and will continue to play a key role in the business going forward as Business Managers and Funeral Directors. Gillotts has two Jaguar hearses and three Jaguar XJ limousines along with ambulances and conducts more than 500 funerals through the combined branches each year. All Gillotts staff will remain part of the business, continuing to work in the same way for families which have known and trusted the funeral directors for more than a century. On behalf of Gillott’s Funeral Directors, Anthony Topley said: “This new chapter in the history of Gillotts gives us an opportunity to bring together generations of family history and service to families from both businesses. We are looking forward to working together to provide an even better service to local families, and also to meet some of the challenges which now face traditional funeral firms, such as the growing influence of national firms advertising direct cremation." "We want to spread the message that your local family funeral home should be the starting point for discussing your needs and options no matter what kind of send-off you want for you or your loved one." “Our two businesses have always respected each other and have much in common, and Joanne and I are excited to work closely with Matthew and his team to make sure that the service we provide remains second to none. We expect very little to change for our clients and staff except where we can work together to do things better and more efficiently, allowing the Gillotts team more time to dedicate to caring for the needs of our client families.” Established in 1907 in Nottingham when Arthur William Lymn conducted his first funeral, today the business is known as A.W. Lymn The Family Funeral Service, now operating 36 funeral homes across the Midlands in Nottinghamshire, Derbyshire and one in Leicestershire, as well as Hammerwich Crematorium

Why your 40s and 50s may be the most important time to make a Will. For many people, making a Will is something that is quietly postponed. It is often seen as a task for later life, something to address once retirement approaches or when financial affairs feel settled. However, recent findings from the Association of Lifetime Lawyers suggest that delaying estate planning during midlife could create significant problems for families in the future. According to the organisation, only around a quarter of people in their 40s and 50s currently have an up-to-date Will that reflects their wishes and circumstances. As financial and family lives become more complex during this stage of life, lawyers warn that failing to put clear arrangements in place can increase the risk of disputes and unintended outcomes when an estate is eventually administered. While it can be easy to assume that estate planning is something to address later, the reality is that the years between forty and sixty are often when people’s financial and family lives become most complicated. The Realities Of Midlife By the time people reach their 40s and 50s, their circumstances are often very different from those of early adulthood. Many have purchased property, built pension savings, or accumulated investments over time. Others may have established businesses or hold shares in family companies. At the same time, family structures frequently evolve. Children grow older, relationships change, and many households become blended through remarriage or long-term partnerships. It is also increasingly common for individuals to find themselves supporting more than one generation. Adult children may still require financial assistance, while ageing parents may begin to need care or practical support. These developments often mean that a person’s estate must reflect several different responsibilities and expectations. Without a Will that clearly records a person’s wishes, the legal outcome after death may be very different from what they intended. What Happens If There Is No Will When someone dies without a valid Will, their estate is distributed according to the rules of intestacy. These rules set out a legal order of inheritance that determines who receives a person’s assets. In England and Wales, the surviving spouse or civil partner is usually the first to inherit. If the deceased leaves no children, the spouse or civil partner will normally inherit the entire estate. Where there are children, however, the position is more complicated. The surviving spouse or civil partner receives the deceased’s personal possessions and the first £322,000 of the estate. The remaining balance is then divided between the spouse or civil partner and the children. This arrangement can sometimes produce outcomes that families do not expect. In many households, a significant portion of wealth is tied up in the family home. If the value of the estate exceeds the £322,000 threshold, children may inherit part of the estate while the surviving partner is still relying on those assets for financial security or housing. The intestacy rules are designed to provide a clear legal framework, but they cannot take into account the individual dynamics of every family. Many people would prefer the surviving partner to have greater control or security during their lifetime, with assets passing to children at a later stage. A Will allows these arrangements to be structured in a way that better reflects the family’s wishes. The rules can also create unexpected consequences in modern family structures. Unmarried partners do not automatically inherit under the intestacy rules, regardless of how long they have lived together. Stepchildren are not recognised as beneficiaries unless they have been formally adopted. In some situations this can mean that individuals who were financially or emotionally central to the deceased’s life receive nothing from the estate. When An Older Will No Longer Reflects Your Life Even where a Will exists, many people assume that once the document has been signed the matter is settled. In reality, the years between forty and sixty are often when a Will is most likely to fall out of step with a person’s life. Relationships may have changed significantly since the Will was prepared. A marriage may have ended, a new partnership may have begun, or a family may have become blended with children from different relationships. In some cases, individuals may still have a Will drafted decades earlier that makes no provision for a current partner or stepchildren who are now central to their family life. Financial circumstances often change just as dramatically. A person who made a Will early in their career may now own property, hold investments, or have built significant pension savings. Business interests may also have developed over time. If these assets were not anticipated when the Will was prepared, the document may not distribute the estate in a way that feels fair or appropriate today. Sometimes the difficulty is not that the Will is invalid, but that it simply no longer reflects the person’s intentions. A Will drafted many years earlier may divide assets in equal shares between children, for example, without recognising that one child has particular needs or vulnerabilities, or that family circumstances have evolved in ways that the document never anticipated. Regularly reviewing a Will allows these changes to be considered carefully. It provides an opportunity to ensure that the document still reflects the individual’s priorities, their family relationships and the financial reality of their estate. The Complications Created By Modern Assets Another factor that often emerges during midlife is the increasing complexity of a person’s assets. A Will only governs the distribution of assets that form part of the estate at death. However, many significant assets pass outside the terms of a Will entirely. Property that is owned jointly may pass automatically to the surviving owner. Pension benefits are usually distributed according to nomination forms held by the pension provider rather than the terms of a Will. Life insurance policies written in trust may also fall outside the estate. These arrangements can be extremely useful when they are structured deliberately as part of an overall estate plan. However, if they have not been considered alongside the Will, they can sometimes lead to unintended consequences. For example, a person may believe they have arranged their affairs so that certain assets pass to particular family members, only to discover that the legal ownership structure or a forgotten nomination form produces a different result. Reviewing a Will often provides an opportunity to step back and ensure that these various arrangements work together rather than in isolation. A Moment To Review And Plan Ahead For many people, midlife represents a turning point. Financial stability may have improved, family responsibilities may have evolved, and there may be a greater awareness of the need to plan for the future. Taking time to review or prepare a Will during this period can bring clarity to how assets should be managed and passed on. It allows individuals to think carefully about how best to protect a surviving partner, provide for children, and ensure that their estate is structured in a way that reflects the realities of their family life. The findings highlighted by the Association of Lifetime Lawyers suggest that many people delay this process longer than they intend. Yet the stage of life when responsibilities are greatest may also be the point at which clear planning matters most. Ensuring that a Will reflects current circumstances is ultimately about providing certainty for those left behind. By reviewing arrangements at a time when life is already changing, individuals can reduce the risk of confusion or conflict and ensure that conflict and provide greater security for the people who matter most.

Beneath the headline names of Volkswagen, Bosch and BMW lies a far larger and less visible story. Germany's economy is built, layer upon layer, on family ownership. From the precision toolmakers of Baden Württemberg to the chemical and pharmaceutical dynasties of the Rhineland, family businesses are not a niche within the German economy. They are its foundation. This is the world of the Mittelstand, a term that has become shorthand for German industrial success but which, at its heart, describes something more personal: businesses run by families who think in generations rather than financial quarters. A Nation Built On Family Ownership The scale is difficult to overstate. Family owned companies make up around 86 per cent of all businesses in Germany, employing over half the national workforce and generating a substantial share of total revenues. Widen the definition to family controlled businesses, where a family holds decisive influence even if not every share, and the figure rises to nearly 88 per cent of all German companies, accounting for well over half of all jobs subject to social security contributions. What sets Germany apart from many other advanced economies is not simply the number of family firms but their size and reach. Around a third of all German companies with annual revenues above fifty million euros remain family businesses. The country's top two thousand family firms alone generate close to two trillion euros in turnover and employ more than eight million people worldwide. Germany places second only to the United States for the number of large, family controlled companies among the world's biggest enterprises. The Hidden Champions Much of the Mittelstand's global reputation rests on so called hidden champions, firms that dominate a narrow global niche without ever becoming household names. Nearly half of the world's leading niche market leaders are German, many of them family owned manufacturers of components, machinery and specialist materials that sit quietly inside the products of far more famous brands. Würth, the world's largest fastener and assembly technology company, remains under the control of the Würth family. Merck, founded in Darmstadt in 1668 and still majority owned by the Merck family, ranks among the oldest continuously operating family businesses anywhere in the world. Both illustrate a defining trait of German family ownership: a willingness to reinvest patiently in a single field of expertise across many decades rather than chase diversification for its own sake. Household Names, Family Hands Some of Germany's family firms are, of course, globally recognisable. Volkswagen, though publicly listed, remains under the controlling influence of the Porsche and Piëch families. The Schwarz Group, owner of Lidl and Kaufland and still wholly controlled by the Schwarz family, has grown into one of the largest retailers on earth. BMW continues to carry significant influence from the Quandt family, while Aldi, split into its northern and southern arms, remains firmly under Albrecht family control. Oetker and Haribo, meanwhile, show that family ownership spans the full breadth of German industry, from food and confectionery to logistics and shipping. Culture, Craft And Continuity The Mittelstand mindset is as much cultural as economic. These firms tend to carry the founder's name above the door, reinforcing a sense of personal responsibility for quality that has become a byword for German engineering. Decision making is typically direct and unencumbered by layers of hierarchy, allowing family firms to respond quickly to change even as they plan for decades ahead. This orientation shapes financial behaviour too. Many family businesses in Germany operate with comparatively low debt, favouring reinvested profit over borrowed growth. The ambition to hand the business on to the next generation in a stronger position than it was inherited remains one of the strongest motivating forces for German owners, a discipline that has repeatedly proved its worth through financial crises, the pandemic and recent energy shocks. Family firms also underpin Germany's celebrated vocational training system. A large majority of the country's apprenticeships are delivered within small and medium sized, often family run, businesses, embedding skills and loyalty into local communities that stretch far beyond the factory floor. The Succession Challenge Continuity, however, is under growing pressure. An ageing population of owners, combined with a younger generation that is more mobile and less automatically drawn to the family trade, has made succession the defining challenge for the Mittelstand. In response, many firms are professionalising, appointing external managers, introducing advisory boards, and in some cases bringing in outside investors while the family retains control. A younger cohort of owners, often educated internationally, is now pushing the agenda toward digital transformation, sustainability and further internationalisation, while trying to preserve the values that built the business in the first place. Positioned For The Future Germany's family businesses have weathered reunification, financial crises, a pandemic and an energy shock, and remain the country's principal source of employment, innovation and export strength. As competitive pressure from Asia intensifies and bureaucracy tests the patience of smaller firms, the long-term, generationally minded approach that defines German family ownership looks less like a historical curiosity and more like a genuine competitive advantage. They may rarely make the headlines reserved for Germany's largest listed corporations, but the country's family firms remain, in every meaningful sense, the engine room of the German economy.