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UK Private Client weekly update: mental capacity and mental health appeals, SDLT refund, entrepreneurs’ relief, proprietary estoppel, pensions transfers, FATF and AI/data developments—19 June 2025

Published on: 19 June 2025

Published by a LexisNexis Private Client expert
Legal News
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In this issue:

  • Court of Protection
  • Elderly and vulnerable clients
  • UK taxes for Private Client
  • HMRC Manuals updates
  • Tax avoidance, evasion and non-compliance
  • Contentious trusts and estates
  • Art and heritage property, landed estates and farming families
  • 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+® community
  • New and updated content
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Court of Protection

Court of Protection authorises planned C-section as being in P’s best interests (Oxford University NHS Foundation Trust v AX)

The Court of Protection determined an application concerning AX, a pregnant patient detained under the Mental Health Act 1983 for depression and psychosis. It concluded that a planned Caesarean section was in her best interests, reflecting wishes she had clearly set out when she retained capacity and addressing the substantial clinical risks posed by the pregnancy. Accordingly, the court sanctioned the planned C‑section for 11 June 2025, finding under section 16 of the Mental Capacity Act 2005 that it accords with AX’s best interests on the facts. See Oxford University NHS Foundation Trust v AX [2025] EWCOP 21.

Elderly and vulnerable clients...

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