This week’s edition of Private Client highlights includes: (1) P, Re (Property & Affairs Deputyship: Jurisdiction), a Court of Protection involving jurisdiction to remove a deputy; (2) Bonham v Stringer, a case where the court decided that rectification of an error in a Will was not required; (3) Malik v Messalti, an insolvency case which considered the transactions defrauding creditors rules in relation to hypothetical future creditors; (4) industry bodies respond to the government’s proposal to bring pensions within the scope of IHT; (5) Scotland’s Office of the Public Guardian announces a new Power of Attorney case management system; (6) CIOT’s response to the HMRC consultation on ‘Simplifying the Taxation of Offshore Interest’: and (7) publication of the 2025 issue of Halsbury’s Ecclesiastical Law.
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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
Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Dispute Resolution analysis: The High Court has provided concise guidance as to how misrepresentation should be analysed when considering jurisdictional gateways. Under Article 5(3) of the Lugano Convention, in negligent misstatement cases, the place of the event giving rise to damage is normally
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