*Written on Thursday 4th of December 2025*

After almost a year of campaigning to solve the “secondary transfer” issue, some amount of justice may finally have been brought to the victims and families of the Infected Blood Scandal. While the Autumn Budget is always a widely anticipated event, those with interest or connection to the development of justice for Infected Blood victims have been following it particularly closely.

This is because, in the 2025 Autumn Budget, the government confirmed that all compensation payments from the Infected Blood Compensation scheme will be fully exempt from Inheritance Tax, regardless of how or when they are passed on. This includes payments made to first-living recipients where the original eligible person has already died. In such cases, the Estate of the first living recipient will receive and Inheritance Tax credit, meaning that when this recipient eventually passes away, the compensation an pass to their Beneficiaries tax-free.

Furthermore, these first-living recipients are also afforded a 2-year window to gift any or all of the compensation without triggering Inheritance Tax. For payments made before the 4th of December 2025, the 2-year window begins on the 4th of December 2025, whereas those made after begin on the date of payment.

This change effectively resolves the “secondary transfer” issue, where compensation intended to remedy a historic institutional failure in reality is instead eroded by a 40% tax that returns the money back to the government.

At Circe Law, we are delighted by this reform. While our efforts towards this have lasted for the vast majority of 2025, we are well aware that justice has been the life work of so many. This was one of the biggest demonstrations of corruption and incompetence in British institutions that we have seen in the past half-century, and we remain committed to supporting the victims and families whose lives have been altered.

*A Message from our CEO, Jade Gani TEP*

As you might be aware, I have been spearheading a joint campaign between The Association of Lifetime Lawyers (“ALL”) and the Society of Trust and Estate Practitioners (“STEP”), with support from the Law Society, to tackle the unjust secondary charge to Inheritance Tax that arises on compensation payments made to estates of those who have sadly passed away as a result of the Infected Blood Scandal.

Following the Budget report yesterday, I am delighted to announce that the government have confirmed all compensation payments, regardless of how they are passed down, will exempt from IHT. This would not have been possible without the support of those infected and affected, journalists, charities, pressure groups and other key stakeholders: thank you all for everything you have done, big or small, to raise awareness of this issue.

I know that many of you may have questions surrounding the practicalities of the changes and I share with you that the Treasury have confirmed the following:-

“If the infected or affected person eligible for compensation has already died at the time compensation is paid, the estate of the first living recipient(s) of that payment will receive an ‘IHT credit’ to pass on the value of the compensation following their own death without an IHT charge. This change is effective immediately and applies to compensation payments made before or after 26 November 2025.

The first living recipient(s) will also have two years in which to make a gift of some or all of the compensation payment they receive without an IHT charge. These changes will have effect for gifts of compensation made during the lifetime of the first living recipient on or after 4 December 2025.

Both of the changes above will be legislated in the forthcoming Finance Bill. The legislation will be available when the Bill is published in the coming weeks.

A Tax Information and Impact Note has been published at this link – Inheritance Tax and Infected Blood compensation payments – GOV.UK”

This means that the government are addressing both situations where Inheritance Tax is due immediately and/or might fall due soon after the compensation payments are made, as well as addressing situations where beneficiaries wish to estate plan (either by gifting or creating trusts). It demonstrates that the government has listened to all the technical concerns we raised surrounding this complex issue.

My team & I will be sitting down with the Treasury next week to iron out the practicalities of the changes and I hope to update you all in due course. In the meantime, if me or my team can support you in any way, please do not hesitate to reach out.

On a personal note, working with the Infected Blood community has been a great highlight of my career, and I sincerely thank you for trusting me with your both your very personal stories and unwavering support. I hope this news brings some small relief after all you have endured.

Best wishes,

Jade

This success is being greatly appreciated and celebrated by the Infected Blood community, including:-

“Dear Jade

I wanted to write and say a huge thank you for your perseverance and determination and for never giving up on our community.

Thank you really doesn’t cover it.”

“Hi Jade,

Just a personal note to say a big thank you.  Your support and persistence in pressurising the government to sort this has been truly instrumental and inspiring.

You have helped to make a great difference to my life together with this of my mum and two sisters.”

“I very rarely mix personal situations with my business life, but on this occasion I feel compelled to step outside my usual comfort zone. I want to express my sincere thanks Jade Gani to you, the Association of Lifetime Lawyers, and to STEP for your collective extraordinary work on behalf of our community. What you have achieved with this is genuinely remarkable and I promise you it means more than anything I can say here could ever capture. On behalf of those of us affected, thank you.”

*Written on Friday 21st of November 2025*

Watch Jade’s interview on BBC Morning Live, discussing the Infected Blood Scandal, and the pressure being put on the government ahead of the Autumn Budget 2025, here: https://www.bbc.co.uk/iplayer/episode/m002mc01/morning-live-series-7-21112025

*Written on Monday 11th of August 2025*

The Infected Blood Scandal is one of the biggest institutional failings in recent memory, and its recompensation is failing once again. At Circe Law, we are involved in ongoing, national work on the Infected Blood Scandal, particularly for the Inheritance Tax (IHT) complications arising from compensation payments made to victims and their families.

Through a combination of legal representation, lobbying and sector collaboration, we are proud to be at the forefront of change.

Thousands of individuals were affected by the Infected Blood Scandal, and many more in other recent scandals such as the Grenfell Tragedy and the Windrush Scandal. These victims and survivors have received or will receive compensation either during their lifetime or posthumously, compensation that is exempt from IHT in the hands of the original recipient. Issues arise, however, when payments are inherited by surviving family members, the original recipient passes on, leaving the inheritance to Beneficiaries, and when the funds are not properly “ring-fenced” from the taxable Estate.

This is known as the “secondary transfer” issue, and it risks unfairly taxing families who have already suffered enough.

Our CEO, Jade Gani, was first made aware of this issue while supporting a grieving Client dealing with the consequences of IHT on Infected Blood compensation payments. Recognising the broader implications of this, Jade swiftly took action, using her position as Chair of the Association of Lifetime Lawyers and close connections to STEP, to become a leading voice for reform.

We are:

• Actively lobbying HMRC and key government stakeholders for change
• Collaborating with the Society of Trust and Estate Practitioners (STEP) and the Association of Lifetime Lawyers (ALL) to unify responses
• Providing guidance and training to other practitioners navigating this legal grey area
• Offering direct Client support to help families understand and mitigate the IHT risks caused by this compensation

Jade has also served as a national spokesperson on the issue, speaking out in legal publications and policy forums to keep the spotlight on this injustice.

“The purpose of these funds is to provide relief and dignity to those harmed by systemic failures, not to create a long-term tax trap for their families.”

– Jade Gani, CEO of Circe Law

Her work has been highly appreciated by Infected Blood community, with feedback including:-

“I just wanted to drop you a quick note to once again offer my most sincere thanks on behalf of myself, [X] and everyone you are helping. It is so rare to find someone so passionate about a subject that, in theory, has very little to do with them. Your approach is extremely rarely seen from a “non-connected” person, and for us to know that you are not only an advocate for our community and its tax-related challenges, but also a source of incredible advice for planning and future security, is just phenomenal…”

“…For now, though, simply thank you. Please don’t ever under-estimate how much this means to people like us, people who have so often been ignored when we asked for help and support and who certainly never expect someone to step forward and offer it without any obvious reason for doing so.”

– Anonymous