To keep you up to date, the Lexis+® UK Private Client team compiles a round-up of news highlights each week, setting out the most significant developments in Private Client law, together with links to related news,
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The Supreme Court has unanimously dismissed the appeal, holding that a court should exercise its discretion under CPR 19.23(1)(a) to disapply a group...
Tax analysis: In Scott Knight v HMRC, the First-tier Tax Tribunal (FTT) declined HMRC’s application to strike out the taxpayer’s appeal against a...
This week’s edition of Private Client highlights includes: (1) Stock v Neal, where the court held that royalties were held as capital, not income,...
HMRC has published a General Anti-Abuse Rule (GAAR) Advisory Panel opinion, dated 30 January 2026, addressing inheritance tax (IHT) arrangements...
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 beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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