The EAT has heard an interesting case regarding the anonymity of a party. The case summary is as follows: ‘Disability discrimination The Claimant suffered from Aspergers Syndrome, a form of Autistic Spectrum Disorder. He had concealed the fact that he had this disability for his entire working life from both family and employers, although he …
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HMRC has issued a warning which is of interest to BTL investors and their advisors. HMRC states: ‘HMRC is aware of a tax avoidance scheme being marketed to landlords, which enables them to transfer their property business to a company using a Limited Liability Partnership (LLP), to save Capital Gains Tax. HMRC’s view is that …
The LA successfully appealed a finding that a baby’s injuries occurred during an assault by F on M, rather than a subsequent event before a second admission to hospital. The child (C), the youngest of five children, suffered severe head injuries in November 2023 at just three weeks old. The parents gave differing and changing …
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HMRC’s interest rates on underpaid and overpaid tax and duties are linked to the Bank of England base rate. On 8 May 2025, the BOE base rate was cut by 0.25 percentage points, to 4.25%. HMRC has updated its guidance to include the new rates applying from: 19 May 2025 for the purpose of corporation …
New guidance on the use of covert recordings in children proceedings has been published by the Family Justice Council. The guidance is aimed at both professionals and LIPs and comes against the background of an increase in covert recordings by private individuals in family proceedings. The FJC says there is a need for clear guidance, …
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Practitioners advising charities and trustees will be interested in new regulatory guidance on paying trustees. The Charity Commission has published what is calls ‘redesigned’ guidance on paying voluntary trustees. Charity trustees, and connected persons, must not be paid by the charity unless it is clearly in the charity’s best interests, the guidance has clarified. It …
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Under s44(2) ACA 2002, the court may not grant an adoption order unless the proposed adopter has given notice to the appropriate LA. Compliance with s44(2) is essential. In this case, the adoption application was allowed to proceed even though notice had been given to the wrong LA. For the purposes of s44(2), the ‘appropriate’ …
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Practitioners should note an important SC ruling upholding the long-standing no-profit rule, clarifying that it applies strictly to trustees and other fiduciaries who profit from their position. Fiduciaries owe a legal duty to act in good faith, and in the best interests of the beneficiaries when dealing with trust assets. Executors and estate administrators holding …
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The issue of payment of expert witness reports often arises in family proceedings. In this public law judgment, the President of the Family Division considered what should happen where the instruction of an expert witness has been authorised and their fee is to be covered by each party equally – but it exceeds what the …
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Secret trusts are uncommon and the law is complex. A secret trust arises when the testator makes a will leaving, on its face, a gift to a beneficiary outright, but where that beneficiary previously agreed with the testator to hold the gift on trust for ultimate beneficiaries. In his will, T left most of his …
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