Private Client weekly highlights—5 February 2026
This week’s edition of Private Client highlights includes: (1) Re Organ; House v Helme, in which the court gave guidance on the removal of executors for misconduct and their right to an indemnity; (2) University College London Hospitals NHS Foundation Trust v AB (By his Litigation Friend), a case which considers what tools the Court of Protection has at its disposal to ensure compliance with best interests decisions made on behalf of P; (3) Bristol City Council v CC (By his litigation friend, the Official Solicitor), where the court allowed disclosure of closed material concerning CC who lacked capacity; (4) Hackett v Revenue and Customs Commissioners, in which the Upper Tribunal (Tax) held that compensation payments were taxable as income; (5) Smith v Campbell, in which the court set out a detailed analysis of legal authorities and evidence relating to several potential grounds for the removal of trustees; (6) Kearney v HMRC, a decision of the FTT which found that HMRC had validly assessed the taxpayer to CGT and penalties as a UK resident based on pre-2013 rules; and (7) analysis of the International Tax Compliance (Amendment) Regulations 2025, SI 2025/740 which updated the UK’s rules for Automatic Exchange of Information.