Issue: June 2025

Apprenticeship – funding

June 2025 | Professional

Law firms thinking of taking on apprentices should be aware of a change to the age eligibility criteria in the funding arrangements, recently announced by the government: ‘Changes to funding for level 7 apprenticeships The government is refocusing investment towards young people at the start of their working lives, rather than those already in work …

This article is only available to subscribers.

EAT – wages

June 2025 | Employment

The EAT has heard an appeal relating to how ‘wages’ are to be construed. The case summary is as follows: ‘Contracts of employment; whether sums “properly due” as wages The claimant was employed by the appellant as a lorry driver. He presented a complaint under section 13 of the Employment Rights Act, 1996 for unpaid …

This article is only available to subscribers.

LAA – data breach

June 2025 | Professional

The LAA’s online digital services were subject to a cyber attack on 23 April. Affected firms will be all too aware. The LAA states: ‘On Friday 16 May we discovered the attack was more extensive than originally understood and that the group behind it had accessed a large amount of information relating to legal aid …

This article is only available to subscribers.

EAT – anonymity

June 2025 | Employment

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 …

This article is only available to subscribers.

HMRC – avoiding CGT

June 2025 | Tax

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 …

Children – fact-finding of injuries

June 2025 | Family

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 …

This article is only available to subscribers.

HMRC – interest rates

June 2025 | Tax

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 …

Procedure – covert recordings; children

June 2025 | Family

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, …

This article is only available to subscribers.

Charities – paying trustees

June 2025 | Wills, probate and administration

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 …

This article is only available to subscribers.

Adoption – procedure

June 2025 | Family

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’ …

This article is only available to subscribers.