MBC meaning

In this issue: Probate Trusts Court of Protection Elderly and vulnerable clients UK taxes for Private Client HMRC Manuals updates Budgets and Finance Bills Pensions, insurance and tax efficient investments Scotland, Wales and Northern Ireland International Question of the week Additional Private Client updates this 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 Probate HMRC updates schedule IHT430 HMRC has issued a revised IHT430 schedule, used when claiming or choosing not to apply the reduced rate of inheritance tax where at least 10% of an estate is left to charity. The section on qualifying charities has been amended following legislative changes, meaning gifts to EU charities no longer secure IHT exemption. See: LNB News 10/09/2024 40. Source: Inheritance Tax: reduced rate of Inheritance Tax (IHT430)—GOV.UK (www.gov.uk). Trusts...

In this issue: Social housing Children's social care Governance Public procurement Social care Local government finance Licensing Planning Daily and weekly news alerts New and updated content Social housing Rent repayment orders and ‘person managing’ (Global 100 v Ross and others) Global 100 appealed to the Upper Tribunal (Lands Chamber), challenging a First-tier Tribunal (FTT) ruling which had allowed the respondent property guardian’s application for rent repayment orders (RROs) under section 43 of the Housing and Planning Act 2016 (HPA 2016). The London Borough of Haringey had entered into a contract with GGM concerning a council-owned building to provide live-in property guardianship services. In turn, GGM authorised its related company, Global 100 (G100), to issue licences to live-in guardians, a group that included the respondents to the appeal. No payments were made by the respondents to the Local Authority; instead, the authority received only a monthly sum from GGM. The respondents brought proceedings...

In this issue: Public procurement Children's social care Governance Social housing Social care Local government finance Healthcare Education Planning Daily and weekly news alerts New and updated content Public procurement Preparing for the Procurement Act 2023—new practical guidance On 24 February 2025, the principal provisions of the Procurement Act 2023 (PA 2023) take effect. Any procurements starting on or after that date must follow PA 2023, while exercises launched under earlier public procurement legislation will continue to be run and managed under those provisions. For background reading, see Practice Notes: Public procurement reform and Introduction to the Procurement Act 2023—PA 2023. As the PA 2023 ‘go-live’ was deferred last year, government departments, public bodies and local authorities have been steadily preparing for the change, whilst still conducting their procurement activities under the existing rules. Under the transitional and saving provisions for PA 2023, both regimes will operate side by side, in...

ARCHIVED: This tracker is archived and no longer updated. For an overview of Court of Protection cases from 2025 onwards, see: Court of Protection—table of cases. P, Re (Property & Affairs Deputyship: Jurisdiction) [2024] EWCOP 77 (T2) Court of Protection determines it has jurisdiction to consider whether P’s mother should continue as property and affairs deputy The proceedings related to P, an adult who sustained a brain injury in an accident and had a substantial personal injury claim. His mother had been appointed by the Court of Protection as his property and affairs deputy, and the present decision addressed an application seeking to revoke that appointment. The litigation had been protracted. Earlier, the court permitted ‘closed material’ to be withheld from P’s parents to facilitate capacity assessments; for a summary of that ruling, see here. Despite that step, neither the Official Solicitor nor the court gained clarity about P’s condition or even his location. It was reported that P was now residing in Italy. HHJ Burrows concluded that...

Practice Note Every organisation is unique; what succeeds in one setting may fall flat in another. Factors such as size, set-up, culture, and maturity all matter, and only you can judge what fits your context. This Practice Note shares ideas on resources to explore, alongside measures you might already use or be considering, which can shape wellbeing even when that link is not immediately obvious. Some options call for external expertise, while others can be handled internally. Research is increasingly clear (see, for instance, William Fleming): meaningful gains in employee wellbeing come less from supporting only those already struggling, or running exercise and healthy eating drives, and more from structural, system-wide action that tackles the roots of mental distress. The Mindful Business Charter (MBC), a community of employer organisations with foundations in the legal sector, offers a framework to guide this. Protective resources: aimed at preventing issues before they arise. Interventionist resources: designed to support people once difficulties emerge. Do not...

Overview of the Tameside duty The Tameside duty takes its title from Secretary of State for Education and Science v Tameside MBC. As Lord Diplock made clear, a decision-maker must frame the right question and take reasonable steps to equip himself with the relevant information in order to answer it correctly before acting. It is most often characterised as a duty to undertake sufficient or due inquiry. For background reading, see: ‘Due Inquiry’: Supperstone, Goudie and Walker on Judicial Review [10.59]... This obligation is a logical development of the broader, general and long‑standing public law principle that a decision-maker must weigh every relevant consideration, and disregard those that are irrelevant, most notably exemplified by Associated Provincial Picture Houses Ltd v Wednesbury Corporation. In this regard, Lord Diplock’s statement of the test in Tameside is firmly anchored in the Wednesbury principle (R (Law Society) v Lord Chancellor). It remains distinct from the (mistaken) view that the duty arises from procedural fairness owed to the applicant (R (Plantaganet Alliance Ltd)...