Double recovery meaning

In this issue: Spring Statement 2025 Probate UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Contentious trusts and estates Art and heritage property, landed estates and farming families International Question of the week Daily and weekly news alerts LexTalk® Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&As Useful information Spring Statement 2025 Spring Statement 2025—key points On Wednesday 26 March 2025, the Chancellor of the Exchequer, Rachel Reeves, presented the government’s Spring Budget. There were no fresh measures for Private Client tax advisers—disappointing for those with clients likely to be affected by the planned reforms to business property relief and agricultural property relief from April 2026. Nor was there any sign of a rethink on the proposal to levy an IHT charge on pensions on death. By contrast,...

PI & Clinical Negligence weekly highlights—14 November 2024 In this issue: Clinical negligence Claims involving a mentally incapacitated claimant Accidents on the highway CPRC minutes Other PI and Clinical negligence news New Q&As Daily and weekly news alerts LexTalk®PI & Clinical Negligence: a Lexis®Nexis community LexisNexis® Webinars Useful information Clinical negligence High Court rejects allegations of fundamental dishonesty in delayed diagnosis of laryngeal cancer case In Cullen v Henniker-Major, the claimant was accepted as a truthful witness and accusations of fundamental dishonesty failed. Following a laryngectomy, she needed continuous support for her stoma/airway and voice valve. The court favoured the claimant’s care expert, finding a live-in carer both suitable and workable, in preference to the defendant’s rehabilitation-focused proposal. Damages were granted for past gratuitous assistance, future care aligned with the live-in model, future psychological therapy, and future equipment. As the claimant remains entitled to NHS funding, the parties were asked to include...

How will it work? The idea that a benefit can be granted to, and enforced by, someone outside a contract is acknowledged in many common law systems (including, among others, South Africa) through the stipulatio alterii doctrine, which stems from Roman law and permits a third party to profit from an agreement to which they are not themselves a party. This rule allows one party to make a promise to another that expressly advantages a third person, who then gains the right to enforce the benefit given to them by the contract, even though they were not a party to the original agreement. The stipulatio alterii principle was brought into the law of England and Wales in 1999 by the Contracts (Rights of Third Parties) Act 1999. The orthodox doctrine of privity of contract holds that only those who are parties to a contract are entitled to enforce its terms or...

ARCHIVED : Section 20 of the Finance Act 2025 (FA 2025) repealed the offshore receipts in respect of intangible property (ORIP) regime for amounts accruing on or after 31 December 2024. Accordingly, ORIP is relevant only to receipts arising from 6 April 2019 through to and including 30 December 2024. The regime was withdrawn on the basis that the undertaxed profits rule (UTPR), which came into force in the UK on 31 December 2024, is expected to provide a more comprehensive deterrent to the multinational tax-planning arrangements that ORIP was designed to tackle. HMRC’s guidance at INTM620710 confirms that, for the 2024–25 tax year, entities within ORIP’s scope need only report ‘UK-derived amounts’ arising before 31 December 2024. For further detail on the UTPR, see: Multinational top-up tax and domestic top–up tax—overview...

In the aftermath of the Supreme Court decision in R v Waya Following the Supreme Court ruling in R v Waya, section 6(5) of the Proceeds of Crime Act 2002 (POCA 2002) was revised to insert the words: ‘Paragraph (b) applies only if, or to the extent that, it would not be disproportionate to require the defendant to pay the recoverable amount.’ This placed on a statutory footing the requirement that confiscation orders be proportionate. A prosecutor is not obliged to commence confiscation proceedings; rather, doing so is a matter of discretion. If the prosecutor does not invite the court to proceed to confiscation, the court likewise retains a discretion whether to embark on confiscation proceedings, provided the remaining statutory conditions are satisfied. The judgment in R v Andrewes confirms that prosecutors, at the very least, should build an assessment of proportionality into the decision whether to ask the court to proceed to confiscation. See News Analysis: Ensuring proportionality in confiscation proceedings (R v Andrewes). There are no statutory...

Types of debts to be recovered by local authorities A local authority debt recovery team manages the collection of sums owed, conducted by the in-house unit or by supervising outsourced providers, spanning numerous liabilities including the following: council tax—a household levy imposed by local authorities in Britain, determined by a property’s assessed value and the number of residents. Refer to Practice Notes: Council tax and Council Tax Enforcement non-domestic rates—also called business rates, collected by billing authorities to support local services. Refer to Practice Note: National non-domestic rates—billing recovery, exemptions and reliefs. parking fines—penalties for unauthorised parking (eg parking in disabled bays, on double yellow lines, etc), exceeding permitted time limits, or parking without a ticket sundry debts—smaller amounts linked to unpaid rents, former tenants’ arrears, funeral expenses, and overpayments of housing benefit adult social care debt—arising where a financial assessment decides a person is responsible for all or part of the cost of their care and support needs. Refer to Practice...

Variations can also push back the completion date, and may give the Claimant a right to extra time and to prolongation costs. These elements of a variation claim are commonly pursued separately, as an extension of time claim and a prolongation costs claim. By way of illustration, the principal JCT forms provide distinct procedures: one for pricing the changed work, and another for evaluating loss and expense arising from the variation’s effect on the progress of the works (see Practice Note: JCT contracts—variations — Valuing variations under JCT contracts). Accordingly, Claimants should take care not to ‘double dip’ across the separate elements of the claims. No. Description of Variation Claimant’s case Defendant’s response Judge/Tribunal comments The Claimant intended to adopt slab foundations for block A, as depicted on the Claimant’s drawing reference XX dated XX. By email dated XX, the Defendant directed the use of piled foundations for block A...