Deprivation of liberty

Copyright © 2026 LexisNexis

STOP PRESS: In A Reference by the Attorney General for Northern Ireland of a devolution issue under paragraph 34 of Schedule 10 to the Northern Ireland Act 1998 [2026] UKSC 16, the Supreme Court overruled its previous majority decision in P v Cheshire West and Chester Council; Surrey County Council v P [2014] UKSC 19. In its unanimous judgment, the Supreme Court rejected the 'acid test' for determining the objective element of whether a person is deprived of their liberty and held that the assessment under Article 5 of the European Convention on Human Rights requires a broader analysis, taking into account the whole range of factors in the particular case. This landmark decision has significant implications for local authorities and deprivation of liberty practice in the UK. We are reviewing this content accordingly. In the meantime, for more information, see Case Analysis: Supreme Court departs from Cheshire West ‘acid test’ for deprivation of liberty (A Reference by the Attorney General for Northern Ireland of a devolution issue under paragraph 34 of Schedule 10 to the Northern Ireland Act 1998)

The Deprivation

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Private Client News

Question of the week: Where an estate meets the requirements for the informal tax reporting procedures such that they have not yet completed a Trust and Estate Tax Return SA900 and no income tax has yet been paid by the personal representatives (PRs) on estate income, what should be recorded on a Form R185 (Estate Income) for an interim income distribution made to trustees of a Will trust? Should the R185 (Estate Income) refer to any income tax that is likely to be paid by the PRs at the end of the administration period?

This Q&A considers if, where an estate meets the requirements for the informal tax reporting procedures such that they have not yet completed a Trust...

DWP consults on transfer rule changes, including new SSAS red flag and overseas flag removal

The Department for Work and Pensions (DWP) has launched a consultation on proposed amendments to the Occupational and Personal Pension Schemes...

FTT allows appeal against transfer pricing information notice seeking US parent company accounts (Lifeplus Europe Ltd v HMRC)

Tax analysis: In Lifeplus, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s appeal against HMRC’s Schedule 36 information notice which...

MoJ consults on proposed reforms to divorce financial remedies and cohabitants’ rights

The Ministry of Justice (MoJ) has published a consultation setting out government proposals to reform the law governing financial arrangements and...

View Private Client by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

Changing or ending a deputyship

Changing or ending a deputyshipA protected party (P) will come within the jurisdiction of the Court of Protection (the court) only when there is evidence of incapacity. The court is then able to delegate its authority by appointing a deputy to act on P’s behalf, under the terms of an order.The

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Changing or ending a deputyship

Changing or ending a deputyship

Changing or ending a deputyshipA protected party (P) will come within the jurisdiction of the Court of Protection (the court) only when there is evidence of incapacity. The court is then able to delegate its authority by appointing a deputy to act on P’s behalf, under the terms of an order.The

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid