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FORTHCOMING CHANGE: Following the Government’s response to the Ministry of Justice and the Office of the Public Guardian (OPG) consultation, Modernising Lasting Powers of Attorney, the Powers of Attorney Bill was granted Royal Assent on 18 September 2023, becoming the Powers of Attorney Act 2023 (PAA 2023). Once commenced, PAA 2023 will amend the Mental Capacity Act 2005 (MCA 2005) to provide a more modern lasting power of attorney (LPA) service...
EF v LM and another [2024] EWHC 922 (Fam), [2024] All ER (D) 23 (May) What are the practical implications of this case? This ruling underscores the intricate questions surrounding consent in relation to transgender adolescents and children. From 16 up to, but not yet 18, a young person may consent to medical treatment under section 8 of the Family Law Reform Act 1969, without needing approval from a parent or guardian. The judgment, however, calls into question whether that autonomy alone sufficiently protects the young person’s best interests. Although the court retains power to step in and set aside a young person’s consent where the decision is grave enough to justify intervention (Re W (A Minor) (Consent to Medical Treatment) [1993] 1 FLR 1), this case sharpens the issue of when judicial intervention should occur. It also starkly illustrates the hazards of treatment obtained from unaccredited providers: after care by Gender GP, the child’s testosterone reached a dangerously elevated level, placing them at risk of sudden death...
In this issue: Probate Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Insolvency—Private Client Digital assets and cryptoassets Charity and philanthropy Contentious trusts and estates Pensions, insurance and tax efficient investments International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Probate HMCTS probate enquiry line—temporary reduced hours From 14 February 2024, and for 12 weeks, the HMCTS probate helpline will run on reduced hours: 9am to 1pm, Monday to Friday. The HMCTS Probate Service remains available via web‑chat from 9am to 5pm, Monday to Friday. Source: HMCTS Probate LinkedIn post. MoJ urges those entitled to claim dormant funds held by CFO to act now The Ministry of Justice...
Kent County Council v The Mother, The Father, G (by his Children’s Guardian) and A Hospital Trust [2025] EWHC 1974 (Fam) What are the practical implications of this case? The practical implications are: A clear reminder that the child’s age is critical. Here, the child was 17, so the local authority could not seek a care order or interim care order under section 31(3) of the Children Act 1989. Although an emergency protection order was theoretically available, its brief duration and limited relevance to these facts meant it was not the answer; the authority’s sole viable course was to ask the court for permission to invoke the inherent jurisdiction. Affirms that a local authority cannot rely on a deprivation of liberty order to force a looked-after child to accept its preferred accommodation or placement. While the court recognised that section 20(6) of the Children Act 1989 does not entitle a looked-after child to dictate where they are placed, their wishes and feelings about any...
This Practice Note outlines the concept of parental responsibility for children under section 3 of the Children Act 1989 (ChA 1989). It describes what sits within the scope of parental responsibility and how the courts have read this concept in connection with matters such as education, religious upbringing, consent to medical treatment, changing a child’s surname, and removing a child from the jurisdiction. Definition Parental responsibility relates to the care and raising of a child until they reach adulthood. Under the ChA 1989, parental responsibility comprises all the rights, duties, powers, responsibilities and authority that, in law, a parent holds in respect of their child and the child’s property. It also embraces the rights, powers and duties that a guardian of the child’s estate (appointed before the ChA 1989 commenced) possessed in relation to the child’s property. Those rights extend to receiving or recovering, in the guardian’s own name for the child’s benefit, property of any description and wherever located to which the child is entitled to receive...
A glossary of frequently used terms and phrases in Scottish Private Client law, with the closest England and Wales equivalents (where applicable) and links to helpful websites Ab intestato Meaning From someone who dies without a will; describes property taken under the laws of intestate succession. Nearest English equivalent None Action of specific implement Meaning A court action seeking an order compelling a party to carry out a particular act. In Scotland there is no division between equitable and legal remedies, unlike England and Wales. Nearest English equivalent Specific performance (an equitable remedy for breach of contract that can be ordered alongside, or in place of, damages) Advance notice Meaning An entry in the relevant property register that protects the grantee of a deed intended for registration in the Land Register of Scotland. The protected period of 35 days begins on the day after registration....
Forthcoming change: Following the Government’s response to the Ministry of Justice and the Office of the Public Guardian (OPG) consultation Modernising Lasting Powers of Attorney, the Powers of Attorney Bill secured Royal Assent on 18 September 2023, becoming the Powers of Attorney Act 2023 (PAA 2023). PAA 2023 will amend the Mental Capacity Act 2005 (MCA 2005) to deliver a more modern lasting power of attorney (LPA) service. The changes will include: Introducing regulations so those involved in making an LPA can choose to sign the LPA digitally or on paper; Removing the option for attorneys to register an LPA, meaning only the donor will be allowed to register; Introducing regulations setting identification verification requirements for registration applications; Providing for a single route for registration objections to the OPG and widening who may object to include third parties, not only those named in the LPA; Making it the OPG’s responsibility, rather than the donor’s, to notify named persons that an LPA is...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025), granted Royal Assent on 20 March 2025, enacts measures scrapping the remittance basis of taxation and substituting a residence-based system, effective from 6 April 2025. FA 2025 further removes domicile as the primary determinant for exposure to inheritance tax obligations when determining liability accordingly...
Case number Before the Family Court, held at [ place ] Concerning [ state the statute(s), European Regulation(s) or Protocol under which application is brought ] And concerning [ eg name(s), date of birth and gender of child(ren) ] Parties [ insert name ] Applicant And [ insert name ] [ First ] Respondent [ And [ insert name ] Second respondent (by their litigation friend/guardian) ] I, [ insert name ] of [ insert address ], a solicitor of the Senior Courts of England and Wales, say as follows: I am a partner at the firm of [ insert name ] of [ insert address ] and have responsibility for these proceedings on behalf of the [ applicant OR respondent ]...
[ In the COUNTY COURT AT [ insert ] or in the High Court of Justice ] [ [ state division ] ] [ [ insert location ] District Registry ] Claim No: Between [ A.B. (a child) by C.D., Litigation Friend ] Claimant and [ X Y ] Defendant Particulars of claim The Claimant is a minor who was born on [ insert date of birth ] and is presently [ insert age ] years of age. This action is brought on their behalf by their [ parent, guardian, father, etc ], serving as Litigation Friend, [ insert Litigation Friend’s name ]...
The young person is now past 18, has finished secondary schooling and is moving on to higher education. The prior maintenance arrangement has now ceased, and the child intends to seek financial provision under Schedule 1 of the Children Act 1989 (ChA 1989) by making their application. Under ChA 1989, Sch 1, a parent, guardian, or special guardian of a child, or any person in whose favour a residence order is in force with respect of a child, may apply for a range of orders for the benefit of a child as provided under Sch 1...
Section 12(2A) of the Children Act 1989 (ChA 1989) Inserted by paragraph 21(4) of Schedule 2, Part 1 of the Children and Families Act 2014 (CFA 2014), Section 12(2A) of the Children Act 1989 (ChA 1989) came into force on 22 April 2014. This statutory amendment to ChA 1989, s 12 expressly empowers the court to confer parental responsibility on an individual who is neither a parent nor a guardian of the child, but who is identified in a relevant child arrangements order (CAO) as a person with whom the child spends time or otherwise has contact. Any parental responsibility granted under ChA 1989, s 12(2A) endures only for as long as the corresponding CAO currently remains operative. Although the provision has been operative for more than two years, there seem to be no reported cases that consider ChA 1989, s 12(2A)...
Who can be the guardian of a Child Student? The Immigration Rules, Introduction, para 6.2 (Immigration Rules, Introduction, para 6.2(b)) sets out definitions for key terms such as ‘legal guardian’, ‘parent’ and ‘private foster care arrangement’. A ‘legal guardian’ is defined as ‘a person appointed according to local laws to take care of a child’. In the UK, questions of a child’s legal guardianship are typically decided by the family courts, or arise where parents have named a guardian to act if they die. That said, legal systems in other countries follow different procedures. Whether an individual has been duly appointed as a legal guardian ‘according to local laws’ in another jurisdiction is a matter of foreign law. Foreign law is treated as evidence and will usually need to be established by expert evidence (Hussein (Status of passports: foreign law) [2020] UKUT 00250 (IAC) (not reported by LexisNexis®UK)). Such expert evidence may include a letter from a lawyer qualified in the relevant jurisdiction, confirming the process by which the...