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Where an individual is in receipt of damages following a personal injury (PI) claim, the court (either the Court of Protection or the court hearing the PI claim) may need to decide whether to approve the establishment of a PI trust or the appointment of a deputy.
We refer you to the Practice Note: The Court of Protection versus personal injury trusts, which looks at the pros and cons of deputyships versus PI trusts, and discusses the circumstances in which the Court of Protection is likely to authorise the establishment of a PI trust instead of a deputyship.
The key cases in which this issue has been considered are SM v HM and Watt v ABC. In SM v HM, it was held that deputyship should be taken as the norm for the due
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What is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of action and the parties, which disposes, with finality, of a matter decided so that it cannot be re-litigated by those bound by the judgment, except on appeal.Final judgments by
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a Member State for many purposes. As a third country, the UK can no longer participate in the EU’s political institutions, agencies,
This Practice Note identifies the main torts (bar negligence and nuisance, which are covered elsewhere in our related content) and their key characteristics. Specifically:•trespass to land•trespass to the person•privacy/defamation•liability for animals•employers' liability•product
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