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Source? Some guy who knows people... I think their tour is all booked too, but you don't sound reliable haha

As things stood, at the point the change was made and when it was discussed, this (as much as we can garner from the outside) looked to be tax neutral.   The budget has subsequently changed the rules, with effect from April 2026. So assuming Michael lives that long then yes, this move should save a certain amount of inheritance tax on any land owned. If he doesn't, then it's still going to be tax neutral.   The question now would be whether the Eavii had a heads up this was coming - the changes certainly took a lot of people by surprise.

Goodness me.    If it now turns out to be smelly old Rod again.. 🙃

Kicking myself a little harder with every one of these reviews that I didn't make the effort to get to the Manchester gig.

Jason Isbell and the 400 Unit rocked Edinburgh last night. Some hot, epic guitar battles — neither flashy nor shredding in terms of fastness — raised the roof.   Great American music all the way.