Introduction The powers of the Court of Protection (the court) are set out in the Mental Capacity Act 2005 (MCA 2005) and the implementation of these powers is governed by the Court of Protection rules and related practice directions. The role of the court was widened by MCA 2005 and, since 1 October 2007, the court has power to make decisions concerning a person's personal welfare and health care in addition to its powers to deal with a person's property and financial affairs. It is unlikely that the court will get involved unless there is a dispute or an inability to reach a decision in respect of a particular matter as an appointed deputy will be there to make a decision in most cases. However, even with an appointed deputy, there will be occasions when their position requires clarification or assistance. The powers The court has power to: • make declarations of capacity • make a one-off decision for a person without capacity (see below for examples of specific decisions in respect of property

The Pensions Regulator (TPR) operates two enforcement strategies: • an enforcement strategy that sets out TPR's approach to enforcement in all aspects of its work except automatic enrolment, and • a separate compliance and enforcement strategy for employers subject to automatic enrolment duties These explain the outcomes TPR aims for and how it plans to achieve them, all to improve safety and security for pension savers. TPR also has a prosecution policy that outlines how it will handle criminal offences related to occupational pensions. The enforcement and prosecution policies operate underneath its TPR scheme management enforcement policy which sets out the overarching aims of its enforcement work and provides insight into the framework TPR applies when selecting cases for enforcement action. In November 2024, TPR announced that the rapid acceleration in the scale of occupational pension schemes meant that scheme members needed to be protected from systemic risk by a more 'prudential-style of regulation'. TPR has therefore shifted its focus to address risks not simply

In this Practice Note, ‘bank’ means a UK institution which has permission under Part 4A of the Financial Services and Markets Act 2000 (FSMA 2000) to carry on the regulated activity of accepting deposits (within the meaning of FSMA 2000, s 22, taken with Schedule 2 and any order under FSMA 2000, s 22) and any references to ‘bank’ below include a resolution company. Following the failure of Silicon Valley Bank, the government consulted on further reforms and in May 2025 enacted the Bank Resolution (Recapitalisation) Act 2025 (see: LNB News 19/07/2024 30). Note that these reforms are not limited to smaller banks and apply to banks of any size (provided they satisfy the other entry conditions) from 16 July 2025 onwards (see Practice Note: Bank resolution reforms under the Bank Resolution (Recapitalisation) Act 2025). Part 1 of the Banking Act 2009 (BA 2009) also applies to building societies and PRA regulated investment firms with modifications detailed in BA 2009. FCA solo-regulated firms are no longer in scope (see HMRC’s

Types of coroner Coroners are independent judicial officers. Coroners must be lawyers, although previously medical doctors were appointed and some remain in post. The types of coroner are: • the Chief Coroner • senior coroners • area coroners • assistant coroners The position of the Chief Coroner was introduced by the Coroners and Justice Act 2009 (CJA 2009). Its responsibilities include: • directing investigations to be undertaken • overseeing the transfer of cases between coroners • keeping a register of investigations lasting more than a year • the monitoring of and training for investigations into deaths of service personnel • reporting to the Lord Chancellor • regulating training • conducting an investigation themselves • providing guidance to coroners The Chief Coroner’s guidance for coroners on the Bench, guidance notes and law sheets are available publicly and practitioners should keep up to date with the guidance provided. Each area has a senior coroner. An area means the area of a local authority or the combined areas of two or more local authorities. Functions of

This Practice Note explains the powers to search premises and property during a criminal investigation in Scotland. It also covers the scope for challenging search warrants in Scottish criminal investigations. For information on obtaining search warrants issued by the criminal courts in England and Wales, see Practice Notes: Obtaining and executing a search warrant under PACE 1984, Obtaining excluded material and special procedure material under PACE 1984, Search of premises without a warrant and Seizure and retention of property. The main powers of search of premises and property in Scotland can be split up into the following categories: • under the terms of an arrest warrant • by consent • where urgency dictates, and • under the authority of a search warrant Search under the terms of an arrest warrant Where the Crown decides to bring proceedings on either summary complaint or petition, the terms of the complaint or petition itself will grant warrant to search for and apprehend (arrest) the accused. For information on how criminal proceedings

Purpose Highways can be stopped up if the area of highway is no longer needed, or when the land is needed for a development to take place. When a road is 'stopped up' it means that the public no longer has the right to use it. Legislation Powers to stop up and divert highways are contained in: • sections 247, 248, 249, 253 and 257 of the Town and Country Planning Act 1990 (TCPA 1990) • sections 116, 118 and 119 of the Highways Act 1980 (HiA 1980) Guidance The Rights of Way Circular (1/09) (the Circular) provides advice to local authorities on recording, managing and maintaining, protecting and changing public rights of way. The government has published guidance for applicants in England on how to apply for a stopping up order to close or divert a highway. The Welsh government has published a series of guidance and services for applicants on the requirements and procedures for the stopping up and diversion of highways under TCPA 1990. Impact on

Planning analysis: In Thurrock Council v Stokes, Mr Justice Nicklin refused to grant Thurrock Council (‘Thurrock’) final injunctions imposing a borough-wide prohibition on forming encampments and/or fly tipping against 51 named defendants. The injunctions were sought under section 187B of the Town and Country Planning Act 1990 (TCPA 1990) to restrain breaches of planning control. The case is the third by Nicklin J dealing with so-called ‘traveller injunctions’ sought by local authorities. The decision will be of particular interest to any party seeking an injunction against a large number of defendants and reaffirms the necessity of providing solid evidence demonstrating the injunction sought is both necessary and proportionate. Further, the case is of broader relevance in showing the court’s reticence to the use of Part 8 proceedings against multiple defendants as well as showing courts will have little sympathy for procedural and evidential deficiencies caused by claimants under-resourcing claims. Written by Christopher Moss, pupil barrister at 39 Essex Chambers, and reviewed by Daniel Kozelko, barrister at 39 Essex Chambers.

This Practice Note deals with practical and procedural issues that may arise in a privacy action. It covers various stages of litigation including identifying the defendant, writing a letter of claim, anonymising the parties and keeping information private during court proceedings. Alternatives to litigation are also considered. See also Practice Note: Starting a claim for misuse of private information—a practical guide. Brexit This Practice Note makes several references to the European Convention on Human Rights (ECHR), incorporated into UK law by the Human Rights Act 1998 (HRA 1998). Brexit has had no automatic impact on either HRA 1998 or the incorporation of the ECHR provided for by HRA 1998. The ECHR is an international treaty that protects the human rights of people in countries that belong to the Council of Europe, which is an entirely separate body from the EU. The UK continues to be a member of the Council of Europe. Note that the EU-UK Trade and Cooperation Agreement provides that the deal does not alter the

POTENTIAL FORTHCOMING CHANGE: HMRC is currently reviewing its guidance on the VAT exemption for financial services. The guidance may be subject to change. The VAT exemption for financial services The UK VAT exemption for financial services is based on the relevant provisions of Council Directive 2006/112/EC (the VAT Directive). These have been enacted into UK law by Schedule 9, group 5 to the Value Added Tax Act 1994 (VATA 1994), which sets out a number of items falling within the exemption. This Practice Note provides an overview of a number of practical considerations relating to the VAT exemption for the management of special investment funds (items 9 and 10 of group 5). For more details on the specific definitions and requirements of this exemption, see Practice Note: VAT exemption for fund management. This Practice Note includes references to EU Directives and case law. The UK ceased to be an EU Member State on 31 January 2020. On this date, the

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to customers belonging in the UK are exempt from UK VAT. This is important because: • businesses will not charge VAT on services falling within the exemption, and • such businesses will not be able to recover input VAT on supplies they receive in the course of making an onward exempt supply Dealing with securities exemption The issue, transfer or receipt of, or any dealing with: • any security, or • secondary security is exempt from VAT. This exemption is referred to as the 'dealing with securities exemption' throughout this Practice Note. This Practice Note considers some examples of the dealing with securities exemption in practice. For more details on the specific definitions and requirements of this exemption, see Practice Note: Exemption from VAT for dealing with securities and underwriting. The provision of intermediary services in relation to the above

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to customers belonging in the UK are exempt from UK VAT. This is important because: • businesses will not charge VAT on services falling within the exemption, and • such businesses will not be able to recover input VAT on supplies they receive in the course of making an onward exempt supply The intermediary exemption for financial services It is common for supplies of financial services to involve other businesses acting as intermediaries between the parties seeking and providing financial services. Other businesses may also be involved in a financial services transaction, eg providing specialist advice or assisting with ensuring that the transaction takes place. Such services will be exempt from VAT where a supplier: • acts in an intermediary capacity • to provide intermediary services • in relation to certain specified financial services transactions (whether or not a transaction is finally concluded) This

This Practice Note explores various aspects of financial provision for children under Schedule 1 to the Children Act 1989 (ChA 1989) using four contrasting case studies. They range across subject matter including substantial assets and housing provision, top-up maintenance orders and the interface with the Child Maintenance Service (CMS), case management and options for dispute resolution, cases with more modest assets and income, and the jurisdiction to deal with expenses attributable to a child’s disability. Arbitrator favours HECSA approach over James v Seymour calculation Factual background The mother is 24 and the father is 28. The child is six months old. The father is a footballer who plays for an English Football League Championship team, earning approximately £614,000 gross per year (less pension contributions), including performance-related bonuses. He had previously earned at a much higher level than this as a Premier League player and was able to build up some capital. He has spent significant sums gambling and has had some very unsuccessful investments in cryptocurrency. During pregnancy the mother and the