Private Client weekly highlights—17 August 2023

Table of contents

• Trusts
• Scheme members’ use of derivative actions against directors of corporate trustees narrowed to vanishing point by CoA (McGaughey v USSL)
• Elderly and vulnerable clients
• Supreme Court confirms duty to provide after-care services ends when a person is re-detained for treatment (R (on the application of Worcestershire County Council) v Secretary of State for Health and Social Care)
• UK taxes for Private Client
• HMCTS publishes updated operational summary for week commencing 14 August 2023
• HMRC extends trial for responding to older post
• A moral obligation does not amount to exceptional circumstances
• HMRC Manuals updates
• Insolvency—Private Client

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Article summary

This week’s edition of Private Client highlights includes: (1) an UT decision about whether a person’s decision to remain in the UK due to a close family member’s illness could extend the permitted days of residence, and (2) a case on estoppel in the context of a family farm.