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R (Greyhound Board of Great Britain Ltd) v Welsh Ministers [2026] EWHC 670 (Admin) What are the practical implications of this case? The ruling reinforces the constitutional divide between the courts and the legislature. It explains that the scheme and framework of the Government of Wales Act 2006 (GWA 2006) embody that separation of powers, and that any judicial attempt to recognise and enforce a common law obligation on Welsh Ministers to consult prior to introducing legislation in the Senedd would trespass upon that boundary. This is not a departure from established principle; case law has already upheld comparable rules for lawmakers in Scotland and at Westminster. However, this is the first express confirmation of the position for Welsh lawmakers, and the first time this dimension of the GWA 2006 has been analysed in such depth. The court examined earlier
The solution arrived through the United Nations Compensation Commission (UNCC), a quasi‑judicial body handling mass claims, created under UN Security Council Resolution 687. By addressing environmental harm—most notably via its ‘F4’ claim class—the UNCC set a seminal benchmark shaping how international law and contemporary arbitral panels allocate financial responsibility for wartime ecological devastation. With present-day wars in areas such as Eastern Europe and the Middle East bringing dam breaches, strikes on chemical facilities, and the burning of farmland, the UNCC’s legacy endures as an essential reference point for states, global investors, and companies engaged in post‑conflict arbitration. The F4 claims: Quantifying the unquantifiable Prior to the 1990s, mechanisms in international law for war reparations overwhelmingly favoured property loss, foregone earnings, and bodily injury. The natural world was commonly treated as a mute, non-compensable victim of armed hostilities...
Understanding the farming business as a business Many farms still use long-standing structures that arose by habit, not strategy. Sole traders, informal partnerships and outdated partnership deeds are common. While once effective, such setups can cause major issues around succession, tax planning and involving the next generation. A corporate team can take a fresh, business-led view of the farm, asking: Who owns the land and other critical assets? Who manages daily operations? Who carries the risk and who enjoys the return? What is the enduring plan for succession? From this review, the team can confirm whether the current setup is fit for purpose or if an alternative — for example an updated partnership agreement, a company, a limited liability partnership, or a blended model — would better meet the family’s aims. Tax efficiency through joined-up advice Tax sits at the centre of most
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See Q& A: Where a Will leaves the residuary estate to a minor, expressly stated to vest 'absolutely on attaining 18 years of age', and that minor dies before reaching that milestone, does the bequest ultimately lapse?......
The proposed reforms At present, agricultural property relief ( APR) and business property relief ( BPR) reduce the taxable value of eligible property and assets for inheritance tax ( IHT) by either 50% or 100%, depending on the nature of the property. This treatment applies regardless of the value of the property and extends to settled property as well as assets held within an individual’s estate. In the Autumn Budget on 30 October 2024, the government announced significant narrowing of the scope of both APR and BPR, intended to take effect from 6 April 2026. On 27 February 2025, HMRC issued a consultation addressing various elements of those proposed reforms. The principal changes to the APR and BPR regimes are broadly that: for individuals, assets that qualify for relief at 100% will be subject to a combined APR and BPR ceiling of £1m, with a 50%...
In this issue: Court of Protection UK taxation for Private Client Tax avoidance, evasion and non-compliance HMRC Manuals updates Regulatory compliance for Private Client Budgets and Finance Bills 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 Lex Talk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q& A Useful information Court of Protection Court of Protection examines a complex matter involving fluctuating capacity ( Calderdale MBC v LS). The court held that a 31-year-old woman’s intellectual disability, together with a dysfunctional attachment style, resulted in variable capacity. Overall, she lacked capacity to decide on her accommodation, care, and contact with others, including her mother. It further found she had at all times lacked capacity to conduct litigation, to make choices about internet and social media use, and to engage in sexual relations. See Calderdale MBC v LS (by the...
See Q& A: Can an attorney act under a health and welfare lasting power of attorney if the donor has fluctuating capacity because they have vascular dementia? For a health and welfare LPA, attorneys’ legal authority is curtailed by section 11 of the Mental Capacity Act 2005......
Louwman v HMRC [2025] UKFTT 295 ( TC) This appeal examined the taxpayer’s income tax liabilities for the 2018–19, 2019–20 and 2020–21 tax years. She was resident and domiciled in the UK throughout, having become deemed domiciled on 6 April 2018. Before that, she had settled shares into four offshore trusts. Those shares were in companies holding investments that produced offshore income gains ( OIG) and accrued income profits ( AIP) in the years in question. In outline, OIG are gains realised on disposing of an interest in an offshore fund that does not report its income to HMRC, while AIP are profits arising on the disposal of securities to the extent they represent built-up interest. As a general rule, OIG and AIP are treated as income of the year of disposal for the person making the disposal, or anyone treated as doing so. Owing to her...
Crew v Oakley [2024] EWHC 2847 ( Ch) What are the practical implications of this case? There are four key takeaways from this judgment. First, where Wills of frail, older testators are concerned, particularly amid capacity questions and familial discord, it is paramount that a senior private client solicitor is engaged. Second, and linked to that, strict adherence to the Golden Rule is crucial: secure a contemporaneous medical evaluation of the testator’s capacity and produce a comprehensive attendance note charting the Will‑making steps. The court further observed that, where appropriate, solicitors might record their attendance by video or another electronic means (subject to consent and privacy considerations). Third, difficulties about the weight and reliability of a solicitor’s testimony can arise if they are a partner at the firm acting for a party who stands to benefit from that evidence. Although the court accepted that the...
In this issue Probate Court of Protection Elderly and vulnerable clients UK taxes for Private Client HMRC Manuals tracker Contentious trusts and estates Scotland, Wales and Northern Ireland International Question of the week Additional Private Client updates this week Daily and weekly news alerts Lex Talk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q& As Useful information Probate High Court finds the claimant alive and sets aside the grant of probate ( Ashimola v Samuel). In a highly unusual probate matter alleging fraud, forgery and impersonation, the High Court has annulled the grant of Letters of Administration made to Ms Ruth Samuel, said to act as attorney for Mr Bakare Olatoye Lasisi, because the supposed deceased, Ms June Ashimola, is alive. Alternatively, the grant was revoked as it was procured using false, forged or fabricated documents, namely the Marriage Certificate, Death Certificate and Probate Power of Attorney ( Ashimola v Samuel [2025] EWHC 502 (...
See Q& A: A deceased person prepared a codicil that does not mention the date of the Will. Is the codicil valid even though it does not state the Will’s date? Codicils A codicil serves to amend or add to an existing valid Will, usually to make modest alterations. Commonly, these involve: changing the executors adding or revoking a gift or clause In essence, a codicil is supplementary and treated as attached to the earlier Will. That said, a codicil can also operate as a separate document, meaning that revoking a Will does not, by itself, revoke the codicil: Re Savage’s Goods. A codicil must meet the same formal requirements as a Will......
In this issue Court of Protection UK taxation for Private Client Regulatory compliance for private client HMRC Manuals tracker Budgets and Finance Bills Family businesses and ownership frameworks Charity and philanthropy Contentious trusts and estates Art and heritage property, landed estates and farming families 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 Lex Talk® Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q& A Useful information Court of Protection The Court of Protection has approved an application to transfer an anorexic patient to intensive care so that feeding can occur under sedation. It determined that a...
See Q& A: Can a sole trustee exercise power of advancement under STEP provisions? The power of advancement is the authority given to trustees to pay out or apply any capital monies held on trust, or to transfer or apply other property forming part of the capital of the trust property, for the advancement or benefit of any person entitled to that capital (or any portion of it) on reaching a specified age or upon the happening of another event, subject to various conditions. This power is statutory and is found in section 32 of the Trustee Act 1925 ( TA 1925)......
Mond v The Charity Commission of England and Wales [2025] UKFTT 103 ( GRC). What are the practical implications of this case? There is a thorough exploration of the necessary criteria for imposing a disqualification order under CA 2011. Three prerequisites govern the making of an order pursuant to CA 2011, s 181A: (i) the individual is unsuitable to act as a charity trustee or trustee for a charity, whether in general or for named charities; (ii) it is in the public interest to make the order so as to safeguard charities as a whole or a particular class; and (iii) one or more of the grounds in CA 2011, s 181A(7) is satisfied. The Commission invoked Condition F, namely that the person’s past or ongoing behaviour, even if unrelated to a charity, was harmful, or liable to be harmful, to public...
Chris Poulton v HMRC [2025] UKFTT 240 ( TC) The dispute centred on HMRC’s refusal of the appellant’s request for a VAT repayment under the DIY Housebuilders Scheme. The appellant had paid about £10,000 described as VAT to a contractor for groundworks, reflecting VAT shown on invoices for services supplied to him. It was accepted by all parties that those services should have been zero-rated for VAT. The supplier subsequently went into liquidation. The appellant wrote to HMRC seeking advice on how to recover VAT that had been charged in error. HMRC treated that correspondence as a repayment claim under the DIY Housebuilders Scheme. HMRC rejected the claim and applied to dismiss the appellant’s appeal on the basis that the FTT lacked jurisdiction to determine it. The central question was whether the appellant could rely on the Reemtsma principle. Under that...
In this issue: Probate Trusts Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance 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 Lex Talk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q& As Useful information Probate HMCTS Probate application processing times continued to improve to the end of 2024 HM Courts and Tribunals Service ( HMCTS) has released figures showing that probate application processing times kept improving across the year to December 2024. In December 2024, the average wait was a little over four weeks, a striking turnaround from the end of 2023, when applicants typically faced 12 weeks for their applications to be dealt with. Digital submissions, which represent around 80% of all filings, remain quicker than paper forms, with the December 2024 average from document upload to grant...
See Q& A: Can an attorney acting under a property and financial affairs lasting power of attorney ( LPA) conduct divorce proceedings on behalf of the donor? Provisions on lasting powers of attorney ( LPAs) are contained in sections 9 to 14 of the Mental Capacity Act 2005 ( MCA 2005) and in MCA 2005, Schedule 1. The issue concerns a Property and Affairs LPA under section 9(1) of MCA 2005......
In this issue: Wills Probate Trusts Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Budgets and Finance Bills Insolvency— Private Client Charity and philanthropy Pensions, insurance and tax efficient investments International Question of the week Daily and weekly news alerts Lex Talk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q& As Useful information Wills Who receives a disclaimed gift in a Will? ( White v Williams) The Chancery Division decided that when a beneficiary disclaims a share of the residue, that share should pass to the remaining beneficiaries under the Will, rather than fall to be dealt with by the intestacy...
A Taxpayer v Revenue and Customs Commissioners [2025] EWCA Civ 106 What are the practical implications of this case? This case matters to those advising individuals on UK tax residence and the statutory residence test, and to any taxpayer intending to rely on para 22(4). After the Court of Appeal ruling, practitioners can inform taxpayers that some degree of choice, when deciding whether to come to or depart the UK, does not of itself bar the day-count exemption within the statutory residence test; an issue thrown into doubt by the Upper Tribunal in July 2023... Advisers may now explain that being prevented from leaving the UK is not confined to physical or legal restraint. The exemption can apply where circumstances are objectively compelling, including the moral obligations operating on the taxpayer at the time. Accordingly, a taxpayer’s response to, for example, the illness of a close...
Binoy Joseph v HMRC [2025] UKFTT 116 ( TC) HMRC requested details concerning the taxpayer’s employment with Alpha Republic Ltd ( ARL) for 2020–21, suspecting the use of disguised remuneration. It considered ARL to be operating an avoidance arrangement involving workers, paying a wage pegged at the national minimum wage ( NMW) and a further amount described as ‘commission’. According to HMRC, PAYE and National Insurance contributions ( NICs) were applied only to the NMW portion of pay. Although the taxpayer was not obliged to file a self‑assessment income tax return for 2020–21, HMRC first made informal enquiries and then, on 6 November 2023, issued a ‘taxpayer notice’ (an information notice) under paragraph 1 of Schedule 36 to the Finance Act 2008 ( FA 2008). That power permits HMRC to seek information or documents reasonably required for the purpose of checking a person’s tax...
See Q& A: Can a joint tenancy be severed after the death of one of the joint owners if it was intended to be severed in lifetime but the severance was not completed? For comprehensive guidance on severing an equitable joint tenancy, please refer to the Practice Note: Severance of a joint tenancy......
Keepers and Governors of the Possessions, Revenues and Goods of the Free Grammar School of John Lyon, Within the Town of Harrow-on-the Hill v His Majesty’s Attorney- General [2024] EWHC 2857 ( Ch) What practical consequences flow from this decision? The central dispute in the proceedings concerned whether circumstances existed to trigger a cy-près application......
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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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