Private Client weekly highlights—25 November 2021

Published on: 25 November 2021

Published by: LexisPSL

Private Client weekly highlights—25 November 2021
In this issue:
Brexit
Coronavirus (COVID-19)
Coronavirus (COVID-19)—HMCTS publishes updated operational summary for week commencing 22 November 2021
Court of Protection
Treating clinicians must consider whether continuing to sustain life is in the patient’s best interests (North West London Clinical Commissioning Group v GU)
Court of Protection dismisses application to re-consider best interests re residence in long running case
Elderly and vulnerable clients
Supreme Court considers what it means to have/lack capacity (A Local Authority v JB)

More...

DHSC publishes adult social care charging reform documents to Build Back Better plan
Liaison Committee recommends four new special inquiry committees in 2022
CQC publish response to Joint Committee on Human Rights
Spouses, civil partners and cohabitants
Private equity funds, trusts and non-marital resources in a sharing case (A v M)
UK taxes for Private Client
Agent Update: issue 90
HMRC Guidance: risk of tax avoidance working through an umbrella company
HMRC factsheets: Joint and several liability
Managing tax debt through the pandemic
Budget and Finance Bills
Tax Administration and Maintenance Day will be on 30 November 2021
Family businesses and ownership structures
Court of Appeal rules against son and in favour of parents over family operated caravan park business (Loveridge and another v Loveridge)
Charity and philanthropy
ESRC publish report on financial vulnerability in English and Welsh charities following Coronavirus (COVID-19)
Pensions, insurance and tax efficient investments
EU administered pensions and bankruptcy in UK—exclusion of pension rights from the bankrupt’s estate
Managing pension schemes service newsletter: November 2021
Rescission of member's entitlement to pension lump sum on grounds of mistake (JTC Employer Solutions Trustees v Khadem)
DWP considers overturning EU pensions poverty judgment
The Conditions for Transfers Regulations are finalised to deter pension scams
HMRC Manuals tracker
International
Women leaders in tax transparency
Additional Private Client updates this week
HMCTS announces new publication and information service
EU Think Tank discusses UK’s possible re-joining of Lugano Convention
Comment—WhatsApp takes on EDPB to fight EU GDPR fine
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Article summary

This week’s edition of Private Client highlights includes: (1) A Local Authority v JB, in which the Supreme Court for the first time considers in detail what it means to have or lack capacity; (2) The DHSC publishes adult social care charging reform documents to Build Back Better plan; (3) A v M, which provides clear guidance on the treatment of private equity funds during financial remedy proceedings, including how to calculate the marital element to be shared; (4) HMRC publishes its Agent Update for November 2021; (5) JTC Employer Solutions Trustees v Khadem, which concerns the rescission of a member's entitlement to a pension lump sum on the grounds of mistake; (6) HMCTS announces a new publication and information service, and (7) The European Parliament Think Tank discusses UK’s possible re-joining of Lugano Convention. Sign in or take a trial to read the full analysis.