Private Client analysis: The First-tier Tribunal (Tax Chamber) dismissed the appeal of Jeremy Coller and found that he, his mother and his father had all acquired a domicile of choice (‘DoC’) in the UK. The tribunal conducted a detailed survey of the relevant case law on acquisition of a DoC. Its application of that law to the facts in this case will be of interest to any practitioner advising clients who are claiming to have maintained a domicile of origin (‘DoO’) overseas notwithstanding long residence in the UK. The tribunal gave careful consideration to how it should approach witness testimony in a domicile case, including the evidence of one witness who had since died. Written by Christopher Stone, Devereux Chambers.

This Practice Note looks at the acquisition of easements by prescription (long user) at common law, under the doctrine of lost modern grant, and by statute (under the Prescription Act 1832). It covers how a claim is established under each of these methods, the extent of the right acquired and additional factors to be taken into consideration when either the dominant or the servient tenement is subject to a tenancy. It also considers whether an easement acquired by long use can be protected by registration at HM Land Registry. Presumed grant An easement may be established by long use: • at common law • under the doctrine of lost modern grant (a species of common law prescription) • by statute (under the Prescription Act 1832 (PA 1832)) The doctrine of prescription is a mode of establishing an easement, not creating one. It is based on the presumption of a grant, ie that the easement has validly existed before the claim is made, but has been lost or destroyed. The presumption arises from the

This Practice Note explains who has parental responsibility automatically for a child at birth and who may acquire it subsequently. It sets out how a female parent under section 43 of the Human Fertilisation and Embryology Act 2008 (HFEA 2008) may acquire parental responsibility under Children Act 1989 (ChA 1989) by registration as a parent or by a parental responsibility agreement or order. It reviews the factors taken into account when making a parental responsibility order. Who has parental responsibility? At birth • where the parents were married to each other at the time of the child's birth, they each have parental responsibility ('married to each other at the time of the child's birth' has to be interpreted in accordance with the Family Law Reform Act 1987 (FLRA 1987)) • where the parents were not married to each other at the time of the birth, the mother automatically has parental responsibility and the father does not: there is provision for the father to acquire it • in relation to a child conceived after 6 April 2009 where

This Practice Note explains how a step-parent may acquire parental responsibility for a child under section 4A(1) of the Children Act 1989 (ChA 1989). It covers parental responsibility agreements and orders and their duration. It also explains how other individuals who are not parents or step-parents may acquire parental responsibility by becoming a child’s guardian or special guardian, or by obtaining a child arrangements order (CAO) by or acquiring an emergency protection order. Step-parents A step-parent who is married to or the civil partner of a parent of a child who has parental responsibility may apply for an order for parental responsibility or may enter into a parental responsibility agreement. The explanatory notes to the Adoption and Children Act 2002 (ACA 2002), (which inserted ChA 1989, s 4A(1)) state that the intention is to provide an alternative to adoption where a step-parent wishes to acquire parental responsibility for their step-child. It has the advantage of not removing parental responsibility from the other birth-parent and does not legally separate the child from membership of the

This Practice Note explains who has parental responsibility automatically for a child at birth. It also explains how unmarried fathers may acquire parental responsibility under section 4(1) of the Children Act 1989 (ChA 1989) including by entering into a parental responsibility agreement, obtaining a parental responsibility order or by becoming registered as the child’s father on the child’s birth certificate. It sets out the factors to be taken into account by the court when considering an application for parental responsibility and provides a review of relevant cases. It also considers duration and termination of parental responsibility agreements and orders. Who has parental responsibility? At birth • where the parents were married to each other, or from 2 December 2019 civil partners of each other at the time of the child’s birth, they each have parental responsibility (‘married to or civil partners of each other at the time of the child’s birth’ has to be interpreted in accordance with the Family Law Reform Act 1987 (FLRA 1987)) • where the parents were not married to each other at the

The Investigatory Powers Act 2016 (IPA 2016) provides the legal framework governing the use of acquisition and use of communications data by public bodies, a framework which previously had been largely, but not exclusively, contained in the Regulation of Investigatory Powers Act 2000 (RIPA 2000). For an overview of IPA 2016, see Practice Note: The regulation of intelligence gathering—an introductory guide. The provisions that govern the acquisition and disclosure of communications data are contained within IPA 2016, Pts 2 and 3. IPA 2016 repealed the provisions relating to the interception and acquisition of communications data contained in RIPA 2000. The provisions of IPA 2016 are supplemented by the Code of Practice on the Interception of Communications Data and the Communications Data Code of Practice. These Codes of Practice are essential reading for relevant public authorities involved in the acquisition of communications data under IPA 2016 and for telecommunications operators and postal operators involved in the retention of communications data and/or its disclosure to public

A document issued by the court in sequestrations commenced prior to 1 April 2008 formally vesting a debtor’s estate in a trustee. Since that date, the Award of Sequestration vests debtor's estate in the trustee

The procedural rules made by the High Court of Justiciary.

A natural event which could not have been foreseen or prevented.

Rules by which the Court of Session regulates its own procedure.

An action which seeks the authority of the court for jointly owned property to be sold and the proceeds of sale divided between the co-owners, according to their interest

A statute passed by the post-1998 Scottish Parliament.