Private Client weekly highlights—18 February 2021

Article summary

This week’s edition of Private Client highlights includes: (1) Barrett v Hammond, which clarifies the scope of what the court may count as a ‘clerical error’ for the purposes of rectification under the Administration of Justice Act 1982; (2) Manton v Manton, in which the court exercised its inherent jurisdiction to remove a trustee; (3) NB v MI, where the court considered capacity to consent to marriage, nullity and declarations under its inherent jurisdiction; (4) What tax measures to expect in the Chancellor’s Spring Budget on 3 March, and Finance Bill 2021; (5) Procter v Procter, where the court held that a tenancy can be inferred from conduct at common law, despite a partial overlap in the identities of landlord and tenant; (6) The impact on restructurings and corporate transactions of the new criminal liability provisions for deficient defined benefit pension schemes under the Pension Schemes Act 2021; (7) Schumacher v Clarke, where the Court refused to approve tainted fiduciary decision making, and (8) STEP’s...