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Hot topics

This subtopic contains Practice Notes addressing current topical issues and upcoming legal developments that are relevant to Private

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Latest Private Client News

DWP consultation on trust-based pension schemes: reshaping of pension trusteeship, governance and administration standards

Pensions analysis: On 15 December 2025 the Department for Work and Pensions (DWP) launched a consultation—‘Trust-based pension schemes: Trustees and governance, building a stronger future’-which contained proposals on strengthening the trusteeship, governance and administration standards for trust-based pension schemes, which runs until 6 March 2026. Max Ballad, legal director at Brabners LLP, looks at what the consultation is aiming to achieve and how it fits into the government’s wider reform agenda.

Bona Vacantia Division reinstates unclaimed estates list following fraud review

The Bona Vacantia Division (BVD), together with the Government Legal Department, has announced the reinstatement of the Bona Vacantia unclaimed estates list following a review of its publication. Publication of the list was suspended in July 2025 amid allegations of fraud within the probate system. The review concluded that there was no evidence linking the unclaimed estates list to fraudulent activity. However, BVD determined that it is prudent to limit the data provided to protect the integrity of the list while still providing adequate information to enable individuals to identify a family member. The reinstated list will display only the deceased's name, date of death, place of death and the relevant BVD case reference number. BVD will continue to monitor the publication of the list and may restrict or remove access without notice if further allegations of fraud or misuse arise.

Pre-action disclosure in probate claims and orders for costs (Dahlman v Oxley & Palmers Solicitors)

Private Client analysis: The pre-action phase in probate disputes is critical to both sides. For potential claimants it is an opportunity to gather and establish whether concerns are justified. For potential defendants it may be an opportunity to dispel myths or resolve those concerns. How requests for information, whether for a full Larke v Nugus response or for the Will file, are framed and responded to can have important implications for recovery of costs if an application for pre-action disclosure is ultimately required as this case illustrates. Written by James Davies, barrister and Mediator at New Square Chambers.

Court of Appeal confirms burden of proof position in civil penalty appeals (HMRC v Sintra Global Inc and Malde)

Tax analysis: The Court of Appeal has held that, where a taxpayer appeals a civil tax penalty on the grounds that the underlying tax liability is wrong, the burden falls on the taxpayer to prove that the underlying liability is wrong. Reversing the UT’s decision, the Court of Appeal rejected the taxpayers’ argument that because penalty appeals are ‘criminal’ proceedings for the purposes of Article 6 ECHR (which protects the right to a fair and public hearing) (Article 6), there is a presumption of innocence that HMRC must displace. Instead, the Court of Appeal found that the presumption of innocence does not require HMRC to prove the underlying tax position where that component can be severed from the ‘criminal’ aspects of the penalty. The result is that the taxpayer bears the burden as to the underlying tax issue and HMRC retain the burden with respect to any bespoke penalty conditions. The decision provides important clarification on the scope of Article 6 in relation to penalty appeals. Written by Gideon Sanitt (partner at Macfarlanes LLP) and Victoria Braid (associate at Macfarlanes LLP).