Private Client weekly highlights—21 August 2025
This week’s edition of Private Client highlights includes: (1) University College London Hospitals NHS Foundation Trust v PK, a case involving the withdrawal of CANH and who and how P’s best interests are to be determined; (2) analysis of CT (by his litigation friend, the Official Solicitor) v London Borough of Lambeth, an important judgment for those assessing capacity, in clarifying the role of insight; (3) analysis of the Privy Council’s decision on the Shareholder Rule (Jardine Strategic Ltd v Oasis Investments); (4) Armstrong v Harrow, a decision on the limits of the equity of exoneration, spousal relationships and direct benefit; (5) further analysis of Sayers v Dixon, an insolvency case concerning artificial transactions and sham trusts; and (6) analysis of the First-tier Tax Tribunal’s decision in Masters on the UK tax treatment of a transferred pension under a double tax treaty.