Q&As

Copyright © 2025 LexisNexis

These Q&As seek briefly to address common questions faced when dealing with Private Client matters.

The Q&As supplement and link to other more detailed content within Lexis+®, but are intentionally short. It is anticipated that a brief Q&A will be most helpful when you need a quick overview of an issue and its likely impact. The Q&A content on Lexis+® is date stamped. This date is the publish date and states the law at the date of publishing.

If

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

Bennett Verby faces 2027 trial over first UK failure to prevent tax evasion case

MLex: Bennett Verby, an accounting firm in the north of England, faces a trial in September 2027 over allegations that it failed to prevent tax evasion, in the first prosecution of the offence in the UK. Representatives for the company appeared at a court in Manchester on 7 August 2025.

FTT allows postponement of disputed VAT pending appeal due to taxpayer hardship (Clear Pay Payroll Ltd v HMRC)

Tax analysis: In Clear Pay Payroll Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s hardship application because it was satisfied that the general requirement for a taxpayer to pay a disputed VAT assessment before an appeal against the assessment is heard would in this case cause the taxpayer hardship.

HMRC Trusts and Estates Newsletter: August 2025

HMRC has published its August 2025 Trusts and Estates Newsletter, announcing several key developments in inheritance tax (IHT) administration and confirms that starting in April 2027, personal representatives will assume responsibility for IHT reporting on unused pension funds due to death in service benefits becoming IHT-exempt.

Court order confirms beneficiaries’ direction to personal representative to waive forfeiture rule following assisted death (In re the estate of David Peace)

Private Client analysis: In the unreported decision of In re the Estate of David Walter Peace (Decd), the High Court confirmed that, where all potential beneficiaries to a Will or intestacy are of age and have capacity, they are capable of waiving the forfeiture rule by agreement. Such an agreement is not unenforceable as contrary to public policy and will bind the deceased’s personal representatives who can rely on it in distributing the estate. Raghav Trivedi and Charles Towl of St Philips Chambers discuss the decision and its implications for Private Client practitioners.

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

Popular documents

Historically, English law recognises two types of personal property—rights in possession, ie, tangible

Historically, English law recognises two types of personal property—rights in possession, ie, tangible things, and intangible legal rights enforceable by action. When was the last time a new category of property was recognised in English law?The Law Commission Report: Digital assets: Final report

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

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Historically, English law recognises two types of personal property—rights in possession, ie, tangible

Historically, English law recognises two types of personal property—rights in possession, ie, tangible

Historically, English law recognises two types of personal property—rights in possession, ie, tangible things, and intangible legal rights enforceable by action. When was the last time a new category of property was recognised in English law?The Law Commission Report: Digital assets: Final report

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

Contributory negligence in personal injury claims

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a