This week’s edition of Private Client highlights includes: (1) An update on how the new Liberty Protection Safeguards will work in practice when they replace the Deprivation of Liberty Safeguards in 2022; (2) The Court of Protection holds that an advance decision made 20 years ago is invalid and that it is in the best interests of a Jehovah’s Witness to receive a life saving blood transfusion; (3) Analysis of the social care reforms in England and how will they work in practice; (4) Family proceedings court fee increases from 30 September 2021; (5) Ketley v Revenue and Customs Commissioners, which highlights the importance of acting and proving that the taxpayer has acted proactively and promptly when making late notifications to HMRC; (6) The Charity Commission publishes Charity Fraud Awareness Week 2021 information; (7) Goodwin v Avison, where the defendants were held liable for the claimant’s costs after the late withdrawal of a Will challenge; (8) The Scottish OPG publishes changes to the professional guardianship...
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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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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