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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 Sole traders, informal partnerships and outdated partnership deeds are common.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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In this issue: Court of Protection Elderly and vulnerable clients UK taxation for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Family businesses and ownership structures Digital assets and cryptoassets 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 Court of Protection Court of Protection upholds District Judge’s refusal of application for non-disclosure of medical and health records ( P (by his litigation friend, the Official Solicitor) v Manchester City Council) Here, the local authority—supported by the Integrated Care Board ( ICB) and the Foundation Trust—sought a closed material order to prevent disclosure of P’s medical and health records to his mother, with whom he lived. The applicants maintained that sharing information contrary to P’s wishes might cause him to disengage further and expose him to...
Published on 16 August 2024, the terms of reference sets out the parameters and scope for the opening phase of its inquiry into the retirement savings sector, initiated on 20 July 2024 not long after the Labour Party’s victory in the 4 July general election. The inquiry aims to identify practical measures that might prompt pension plans to direct more capital into higher-risk yet high-growth domestic UK assets, including, for instance, infrastructure and start-ups......
Re Estate of Constantin Mattas [2024] JRC068 What are the practical implications of this case? This was the central issue in the Jersey decision of Re Estate of Constantin Mattas, where the Royal Court of Jersey (‘ Royal Court’) drew on a range of authorities from England and Wales ( E& W) to reach its findings. A concise Jersey-oriented summary exists (see Case Analysis: Jersey Court rescues a charitable trust mixed with private purpose ( In Re Estate of Constantin Mattas)). This article focuses on what the case signifies for practitioners in E& W. In practical terms, courts in E& W faced with analogous circumstances—namely a ‘mixed’ charitable/non-charitable trust—may adopt a comparable pathway, considering: whether a trust was in fact constituted; whether any such trust is valid as a non-charitable trust; if so, whether it could also amount to a valid...
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 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& A Useful information Probate HMCTS updates form PA7A and adds new form PA7B HM Courts and Tribunals Service ( HMCTS) has revised form PA7A, the application used to request the withdrawal of a Will or codicil held in HMCTS storage. Updates include adding the testator’s date of birth to question 1, introducing a new question (6) about other...
See Q& A: W dies first and her estate is valued at £1.3m including non-exempt cash legacies, residue 90% to her husband and 10% to a charity. H dies three months later leaving an estate of £1.4m, which also includes non-exempt cash legacies, together with a charitable cash legacy of 10% of the estate and the remainder for the children. H’s personal representatives propose redirecting his 90% share from the first estate to the children to prevent RNRB taper. As that change would diminish the 10% charitable gift, is the charity’s consent required for the variation? If consent is needed, could H’s own entitlement be re-routed to compensate the charity for any shortfall? A post-death variation of dispositions under a Will, whether or not designed......
A news release states the higher rate covers individuals relocating their tax residency once the decree dated 7 August 2024 bringing the increase into force is effective. The non-domiciled tax regime, created in 2017, remains accessible for as long as 15 years......
In this issue: Court of Protection UK taxes for Private Client HMRC Manuals updates 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 Lex Talk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q& As Useful information Court of Protection Court of Protection finds it to be in best interests of young woman to undergo dental treatment and various other procedures under general anaesthetic ( Health Body A v JW) This decision concerned J, a young woman with learning disabilities, autism and avoidant/restrictive food intake disorder. She needed dental work, hair and nail trimming, a cervical smear and blood tests, yet could not engage without sedation. The court authorised a general anaesthetic so these procedures could be completed, finding that the advantages outweighed the low level of risk. The plan was designed to reduce J’s...
See Q& A: Can an executor make a deduction from a residuary beneficiary’s share in respect of loss that the residuary beneficiary has caused to the estate without an order of the court? Acting as an executor is a weighty responsibility and brings potential personal exposure and risk, alongside a considerable administrative burden, although this may at times be delegated to a solicitor appointed by the executor. Executors hold both common law and statutory powers and duties. The common law powers are fiduciary in character and therefore may only be exercised for the benefit of the estate as a whole and in good faith. Specific fiduciary responsibilities include the duties: ......
Peter Marano v HMRC [2024] EWCA Civ 876 The underlying dispute concerned whether the taxpayer was liable to penalties under Schedule 55 to the Finance Act 2009 ( FA 2009) for the late submission of a self-assessment tax return for the 2012–13 tax year. On or after 6 April 2013, HMRC served Mr Marano with a notice (the Notice) to file a self-assessment return for 2012–13, pursuant to section 8 of the Taxes Management Act 1970 ( TMA 1970). He did not deliver a return by the filing date of 31 January 2014, and so became liable to penalties under Schedule 55 for that failure. Accordingly, on 18 February 2014 HMRC issued late filing penalties. In November 2014, HMRC made a determination based on the figures contained in Mr Marano’s earlier years’ returns and levied a late filing penalty by reference to that...
In this edition: Probate Trusts Powers of attorney and advance decisions Elderly and vulnerable clients UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Budgets and Finance Bills Family businesses and ownership structures Pensions, insurance and tax-efficient investments Private Client in 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 Protection for personal representatives in potentially insolvent estates ( Wedgwood (as administrator of the estate of Aleem Hosein deceased) v Hosein) This ruling by Master Marsh (sitting in retirement) relates to running a...
Exit charge—exit within first ten years Refer to the Q& A on how the available nil rate band is determined for an exit charge arising before the first ten-year anniversary of establishing a testamentary nil rate band discretionary trust, and whether pecuniary legacies under the Will that created the trust reduce the available nil rate band for the exit charge calculation. See also Practice Note: Relevant property trusts—the exit charge, and the section cited. For exits occurring before the first ten-year anniversary, the applicable tax rate is worked out by treating the settlor as having made a hypothetical chargeable transfer and then applying the effective rate of tax that would have been payable in that situation......
The consultation on the draft legislation runs until 15 September 2024. FB 2025 is anticipated to be brought before Parliament after the Autumn Budget and is therefore expected to obtain Royal Assent in spring 2025. The complete set of measures for FB 2025 is available here, and the written ministerial statement by James Murray, Exchequer Secretary to the Treasury, summarising these measures is here. Draft legislation Three draft FB 2025 provisions have been issued, one of which is the Pillar Two anti-arbitrage rule designed to counter arrangements that exploit differences between tax and accounting rules, first announced in a written ministerial statement on 14 March 2024. For further details on that publication, see below. the abolition of the furnished holiday lettings regime, as announced at Spring Budget 2024 (see News Analysis: Spring Budget 2024— Tax analysis— Real estate taxes), and the removal of the VAT...
The European Court of Justice concluded that there was no breach of the principles of equal treatment and non-discrimination merely because the statute does not confine the reporting duty to corporation tax. The court stated that compliance with equal treatment must be assessed by reference to the risk of aggressive tax planning, avoidance and evasion, and it found no proof ‘to justify the view that aggressive tax‑planning measures arise solely in the area of corporation tax’. It added that the directive’s wording is sufficiently clear and precise, which underpins its lawfulness and confirms the directive’s soundness overall......
For the principal business tax measures, see News Analysis: Legislation Day: Draft Finance Bill 2025— Tax analysis. Also see: 2024: Non- UK domiciled individuals—policy summary Collection: Finance Bill 2024–25 — draft legislation and technical tax documents Initial reactions from the market Jeremy Woolf, Pump Court Tax Chambers: The most notable document among the technical tax papers issued on 29 July for Private Client practitioners is the one concerning the non-domiciled. It broadly reflects the last Budget’s proposals. It outlines a regime under which new residents would not be charged for four years on overseas income and gains, describing it as ‘internationally competitive’ and aimed at attracting top talent and investment to the UK. I worry that jurisdictions offering longer relief periods may appear more appealing. The paper also confirms the government’s rejection of the earlier idea of a specific transitional relief that would have given those who...
According to a ministry news release, journalists, researchers and 'civil society actors committed to financial transparency' will need to set up a free account with the National Institute of Industrial Property in order to gain access. This decision came after consulting members of those three groups, so as to devise a system that would enable them to continue to carry out their work, the ministry said. Any person......
HMRC v HFFX LLP; Atkins v HMRC [2024] EWCA Civ 813 What are the practical implications of this case? The judgment demonstrates that determining whether a ‘source’ exists for the purposes of identifying miscellaneous income under Chapter 8 of Part 5 of ITTOIA 2005 calls for close scrutiny of any applicable contractual rights together with the actual decisions made; taken together, these can suffice to show that what is received is not a simple gift and is taxable under ITTOIA 2005, s 687. The court considered whether a legal entitlement to the receipt is necessary for there to be a ‘source’, and whether the source must be ‘possessed’ by the taxpayer—that is, whether it can exist without a right to the income. It also addresses discretion and the application, in this setting, of the principle in Braganza v BP Shipping Ltd [2015] UKSC 17. In...
In this issue: Probate Elderly and vulnerable clients Spouses, civil partners and cohabitants UK taxes for Private Client HMRC Manuals updates Budgets and Finance Bills Digital assets and cryptoassets International Question of the week Additional Private Client updates this week Daily and weekly news alerts Lex Talk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q& As Useful information Probate Court Funds Office reduces special and basic accounts interest rate Effective 12 June 2024, the Court Funds Office lowered interest across special and basic accounts. Rates on special accounts shifted from 6.00% to 5.25%, while basic accounts dropped from 5.00% to 3.94%. See LNB News 16/07/2024 55. For a roundup of key rates relevant to Private Client work, refer to Practice Note: Key...
Oculus Ltd v Revenue and Customs Commissioners [2024] UKFTT 271 ( TC) What are the practical implications of this case? If an EU-based party does not itself receive notice of an SRN, even though its UK agent has been notified, that party cannot contest the notification, even where it alleges a material negative impact on the EU entity’s operations. EU law—most notably provisions concerning the FOMC—no longer has effect in domestic law and so cannot supersede FA 2004, ss 310D–311B, which were inserted by section 122 and Schedule 3 to the Finance Act 2021 ( FA 2021). Those domestic provisions apply without displacement by EU rules. What was the background? Oculus advanced loans or comparable benefits in kind to its workforce. GAL acted for Oculus as its agent in connection with this arrangement. Under UK domestic rules, granting loans, or the direct extension of other credit to...
See Q& A: Can an attorney renounce the right to apply for probate on behalf of the donor where the donor is physically unable to sign the PA15 renunciation form but still has mental capacity? The attorney is appointed as executor with the donor in the Will, can the attorney still sign the renunciation on the donor’s behalf given he is the remaining executor? When an individual is appointed as an executor under a Will, they are not obliged to take up the office. They may, so long as they have not already intermeddled with the estate, give up the appointment. This is achieved by completing and executing the PA15 renunciation form......
R (on the application of YVR (a protected party, by his litigation friend YUL)) v Birmingham City Council [2024] EWHC 701 ( Admin) What are the practical implications of this case? This judgment stands out for its close examination of a potential discrimination claim arising from the effects of a charging policy on disabled individuals with differing levels of need, and for setting that assessment against the severe financial pressures confronting a local authority. It offers a clear, structured approach to the discrimination issues, making it an important reference point for public bodies facing similar challenges. It carefully analyses the impact of charging arrangements on disabled people with varying needs. It frames that analysis within the context of acute local authority budgetary constraints. The court reviews R ( SH) v Norfolk County Council [2020] EWHC 3436—where a comparable challenge to changes in a social care charging scheme was found...
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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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