Deprivation of liberty

The Deprivation of Liberty safeguards

In the case of HL v United Kingdom, also known as the Bournewood case, the European Court of Human Rights held that a procedure prescribed by law must be followed where a person with mental disorder is cared for or given treatment in conditions which amount to a deprivation of their liberty.

As a result of this case a number of provisions were inserted into the Mental Capacity Act 2005 (MCA 2005) by the Mental Health Act 2007 (MHA 2007), and came into force on 1 April 2009. In particular, the addition of Schedule A1 to MCA 2005 introduced what has become known as the Deprivation of Liberty Safeguards regime or DOLS regime.

The new powers given by MHA 2007 to the Court of Protection and the DOLS regime were introduced in order to provide appropriate legal protection for incapacitated individuals who are or may be deprived of their liberty outside of the framework of the Mental Health Act 1983 (MeHA 1983).

Statutory guidance on the DOLS regime has been issued although this guidance

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

Powered by Lexis+®
Latest Private Client News

Market value, distributions and notional transactions—key SDLT lessons from Tower One St George Wharf Ltd v HMRC

Tax analysis: In Tower One St George Wharf Ltd v HMRC, the Court of Appeal considered the basis on which stamp duty land tax (SDLT) should be assessed and whether that resulted in SDLT being paid on the market value, the actual consideration paid, or on some other basis for a complex transaction within a corporate group. The taxpayer argued that the ‘Case 3’ exception under section 54(4) of the Finance Act 2003 (FA 2003) applied, which would result in SDLT being charged on the actual consideration. HMRC argued that the exception did not apply, which would result in SDLT being paid on the market value of the property. Alternatively, HMRC argued that if the exception did apply then the anti-avoidance provisions at section 75A FA 2003 applied, potentially resulting in an even higher SDLT charge. The Court of Appeal held that although the Case 3 exception applied, the anti-avoidance provision in FA 2003, s 75A also applied. This resulted in SDLT being assessed on an aggregate amount that was even higher than the property's market value (although HMRC did not seek to increase its assessment beyond market value). Therefore, the appeal was dismissed. As explained by Jon Stevens, partner, and Rory Clarke, solicitor, at DWF Law LLP, this decision deals with the interaction of a number of complex SDLT provisions and clarifies the SDLT provisions relating to transfers to connected companies and the SDLT anti-avoidance provisions, with implications for corporate structuring and tax planning.

View Private Client by content type :

Popular documents