Private Client weekly highlights—11 January 2024

Article summary

This week’s edition of Private Client highlights includes: (1) UK government consults on transparency of land ownership involving trusts; (2) Stockport Metropolitan Borough Council v KB, in which the Court of Protection considered the evidential criteria in establishing ‘unsoundness of mind’ in an application to authorise a care package resulting in deprivation of liberty; (3) Revenue and Customs Commissioners v E.On UK plc, in which the Court of Appeal ruled that a one-off payment paid in recognition of changes to a pension scheme was subject to income tax and NICs; (4) Pierce v Barton, which considered limitation periods in relation to an ambiguous testamentary gift of a leasehold property charged with a loan from the deceased; (5) Companies House’s announcement about changes to be introduced from March 2024 following ECCTA 2023; (6) the Home Office’s guidance on money laundering and reporting obligations; (7) Mrs S, CAS-45582-S0J0, which concerned a disputed death benefit payment and serves as a reminder of the difficulty in overturning the exercise...