<?xml version="1.0"?><?xml-stylesheet title = "XSL_formatting" type="text/xsl" href="/RSS/rss.xsl"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom"><channel><docs>https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2603.1.2004/productViews/plcuk/</docs><category>Legal updates</category><link>https://uk.practicallaw.thomsonreuters.com</link><title>Private Client</title><description>Private Client</description><item><title>Habitual residence in cross-border incapacity cases is not fixed by an earlier determination and must reflect current reality (Court of Protection)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I5f91ff9a2e6a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I5f91ff9a2e6a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 02 Apr 2026 00:00:00 CDT</pubDate><description>In Neath Port Talbot County Borough Council v CK [2025] EWCOP 47 (T3), the Court of Protection has considered jurisdiction, habitual residence and best interests in a case involving an incapacitated adult moved from Spain to Wales. The court found that habitual residence can be revisited where the factual landscape has materially changed since an earlier determination, and that DOLS is not appropriate in complex cross‑border cases.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I5f91ff9a2e6a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Government responds to Lords committee report on IHT reforms to unused pension funds and APR and BPR </title><link>https://uk.practicallaw.thomsonreuters.com/Document/I62c3d7c72ce111f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I62c3d7c72ce111f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Tue, 31 Mar 2026 00:00:00 CDT</pubDate><description>On 27 March 2026, the government responded to the House of Lords Economic Affairs Finance Bill Sub-Committee's report on inheritance tax measures relating to unused pension funds and agricultural and business property reliefs.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I62c3d7c72ce111f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Free Practical Law training for all subscribers</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Tue, 31 Mar 2026 00:00:00 CDT</pubDate><description>Practical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>New in-house content: horizon scanning</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Mon, 30 Mar 2026 00:00:00 CDT</pubDate><description>We have published an article highlighting what's on the agenda for in-house lawyers in April 2026.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Draft Money Laundering and Terrorist Financing (Amendment) Regulations 2026 laid</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I12c90a50290b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I12c90a50290b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 26 Mar 2026 00:00:00 CDT</pubDate><description>Draft regulations proposing amendments to the Money Laundering Regulations 2017 have been laid before Parliament. The draft regulations would revise due diligence requirements in relation to cryptoasset businesses, unusually complex or large transactions, high‑risk jurisdictions and pooled client accounts, and make changes to the trust registration regime.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I12c90a50290b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Ask Private Client: Who is liable for IHT where the will leaves pecuniary legacies free of tax to non-exempt beneficiaries with the residue going exclusively to exempt beneficiaries?</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0b7a285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0b7a285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 26 Mar 2026 00:00:00 CDT</pubDate><description>We have published Who is liable for IHT where the will leaves pecuniary legacies free of tax to non-exempt beneficiaries with the residue going exclusively to exempt beneficiaries?</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0b7a285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Making Tax Digital for income tax: regulations made </title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e71285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e71285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Wed, 25 Mar 2026 00:00:00 CDT</pubDate><description>The Income Tax (Digital Obligations) Regulations 2026 (SI 2026/336) were made on 25 March 2026 and take effect from 1 April 2026.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e71285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Finance Act 2026 published</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Mon, 23 Mar 2026 00:00:00 CDT</pubDate><description>The Finance Act 2026 was published on 20 March 2026.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>SDLT: manmade stream for breeding trout and island formed by it were part of grounds of dwelling (Upper Tribunal)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I9b4734ae243f11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I9b4734ae243f11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Fri, 20 Mar 2026 00:00:00 CDT</pubDate><description>In HMRC v Brzezicki [2026] UKUT 125 (TCC), the Upper Tribunal ruled that the First-tier Tribunal had erred in finding that a property was mixed-used for SDLT purposes, having taken into account irrelevant factors, such as future commercial use.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I9b4734ae243f11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Finance Bill 2026: second and third Lords readings and Royal Assent</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 19 Mar 2026 00:00:00 CDT</pubDate><description>The Finance Bill 2026 had its second and third Lords readings on 17 March 2026 and received Royal Assent the following day.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>New Practical Law pro bono content</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ia0690cfb213411f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ia0690cfb213411f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Wed, 18 Mar 2026 00:00:00 CDT</pubDate><description>A toolkit of Practical Law resources to assist those volunteering at legal advice centres and in similar pro bono settings in England and Wales has been published.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ia0690cfb213411f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>HMRC cannot rely on extended time limits for entire assessment where only part involves culpable conduct (Upper Tribunal)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I9bf6367d1eee11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I9bf6367d1eee11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Sun, 15 Mar 2026 00:00:00 CDT</pubDate><description>In HMRC v Harte [2026] UKUT 112 (TCC), the Upper Tribunal upheld a First-tier Tribunal decision that discovery assessments cannot validly include losses of tax which do not satisfy the relevant conduct conditions in section 29(4) of TMA 1970 (where section 29(5) was not relevant) or which fall outside the applicable time limits in section 36 of TMA 1970.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I9bf6367d1eee11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Government to increase Charity Commission's enforcement powers </title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ic381f7311e2211f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ic381f7311e2211f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Fri, 13 Mar 2026 00:00:00 CDT</pubDate><description>The government has announced plans to strengthen the powers of the Charity Commission, including providing the regulator with new powers to close down charities that promote extremism.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ic381f7311e2211f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Fundraising Regulator consultation: registration thresholds for operators of free draws and prize competitions</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ib611571f1d6411f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ib611571f1d6411f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 12 Mar 2026 00:00:00 CDT</pubDate><description>The Fundraising Regulator has published a four-week consultation on introducing registration thresholds for operators of free draws and prize competitions which make charitable contributions and who are looking to register with the regulator.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ib611571f1d6411f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Charity Commission's challenge to Ombudsman's maladministration findings dismissed (High Court)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I2e735e4b1e2211f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I2e735e4b1e2211f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 12 Mar 2026 00:00:00 CDT</pubDate><description>In Charity Commission for England and Wales v Parliamentary and Health Services Ombudsman [2026] EWHC 486 (Admin), the High Court refused an application for judicial review by the Charity Commission for England and Wales (Commission) of a decision by the Parliamentary and Health Service Ombudsman (Ombudsman) to lay special reports before Parliament. The decision concerned two cases where the Ombudsman had found maladministration by the Commission in handling safeguarding concerns by individual complainants about charities.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I2e735e4b1e2211f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Finance Bill 2026: Commons Report stage, third Commons reading and first Lords reading, and revised Bill published</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 12 Mar 2026 00:00:00 CDT</pubDate><description>The Finance Bill 2026 completed its Commons Report stage and had its third Commons reading on 11 March 2026. The Bill had its first Lords reading and a revised version of the Bill was published on 12 March 2026.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Consultation on extension of uncertain tax treatment</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ib8a034691dfe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ib8a034691dfe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 12 Mar 2026 00:00:00 CDT</pubDate><description>On 12 March 2026, the government published a consultation with proposals to extend the scope of uncertain tax treatment to additional taxes, including SDLT, NICs and CGT, and to additional taxpayers; individuals and trusts. The government also suggests adding a new notification trigger and intends new legislation to be included in the next Finance Bill, to apply with effect from 1 April of the following year.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ib8a034691dfe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Original wills held under High Court control not subject to freedom of information requests (Upper Tribunal (Administrative Appeals Chamber))</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I138a619e1c9711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I138a619e1c9711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Wed, 11 Mar 2026 00:00:00 CDT</pubDate><description>The Upper Tribunal in Holt v Information Commissioner [2026] UKUT 87 (AAC) has held that original wills held by the High Court under section 124 of the Senior Courts Act 1981 are not subject to the Freedom of Information Act 2000 and are therefore not capable of being disclosed following a freedom of information request. Information lawyers dealing with such requests are likely to welcome the clarification.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I138a619e1c9711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Personal welfare deputy's authority does not extend to internet and social media decisions without express authorisation (Court of Protection)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ifdd1d2081c9411f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ifdd1d2081c9411f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Wed, 11 Mar 2026 00:00:00 CDT</pubDate><description>In NHS South-West Integrated Care Board v XY [2025] EWCOP 55 (T2) (06 March 2026) the Court of Protection confirmed that a personal welfare deputy's authority to make decisions on leisure or social activities did not extent to internet and social media use.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ifdd1d2081c9411f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>EIS relief denied as trade not commenced within two-year deadline: UT remakes FTT decision but upholds its conclusion (Upper Tribunal)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I79a64d971ba511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I79a64d971ba511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Mon, 09 Mar 2026 00:00:00 CDT</pubDate><description>In Putney Power Limited and Piston Heating Services Limited v HMRC [2026] UKUT 105, the Upper Tribunal remade the decision of the First-tier Tribunal but dismissed both taxpayers' appeals, finding that their trades had not commenced within two years of the issue of EIS shares (as required under section 179(2)(b) of ITA 2007).</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I79a64d971ba511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Early trade loss relief claims allowed where earlier carry-forward claims not utilised (First-tier Tribunal)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Id587be50194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Id587be50194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Fri, 06 Mar 2026 00:00:00 CST</pubDate><description>In Lester v HMRC [2026] UKFTT 00323 (TC), the First-tier Tribunal allowed the taxpayer's appeal against HMRC's rejection of early trade loss relief claims under section 72 of ITA 2007, holding that entries in box 22 of the tax return partnership pages amounted to carry-forward claims under section 83 of ITA 2007 but that unused losses subject to such carry-forward claims could nevertheless be used under section 72, provided there was no double counting.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Id587be50194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Updated resources for trainees and new joiners (spring 2026) </title><link>https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Fri, 06 Mar 2026 00:00:00 CST</pubDate><description>We have updated our resources for trainees, new joiners and those putting together training materials for them.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>39 Essex Chambers Mental Capacity Law Newsletter: March 2026 issue</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I3a52ef4b17dd11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I3a52ef4b17dd11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Fri, 06 Mar 2026 00:00:00 CST</pubDate><description>39 Essex Chambers has published the March 2026 issue of its Mental Capacity Law Newsletter. This issue, and issues dating back to August 2010, are available on the Practical Law Private Client website.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I3a52ef4b17dd11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Court approves comprehensive scheme to reform governance of charity following constitutional disputes (High Court)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/If04cacde194511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/If04cacde194511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Fri, 06 Mar 2026 00:00:00 CST</pubDate><description>In Dasji v Bhudia [2026] EWHC 455 (Ch), the High Court approved the making of a comprehensive managerial scheme, involving a comprehensive re-drafting of the constitution, for Shree Swaminarayan Satsang, a registered charity with substantial assets of over £10 million, including the Stanmore Temple. The court may make such a scheme when it is expedient in the interests of the charity to regulate its administration, though the court should be slow to thwart the settlor's wishes.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/If04cacde194511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Charity trustee not entitled to whistleblower protection (ET)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I9c3c1efa180e11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I9c3c1efa180e11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 05 Mar 2026 00:00:00 CST</pubDate><description>In MacLennan v British Psychological Society (Secretary of State for Business and Trade and Charity Commission intervening) ET/2602281/2021, an employment tribunal held that a charity trustee was not entitled to whistleblower protection under the Employment Rights Act 1996 (ERA 1996).</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I9c3c1efa180e11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>SDLT surcharge repayable following disposal of 1% of old main residence (Upper Tribunal)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Icbc71fb8188011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Icbc71fb8188011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 05 Mar 2026 00:00:00 CST</pubDate><description>In Sajedi and others v HMRC [2026] UKUT 102 (TCC), the Upper Tribunal has, in a consent order, allowed the taxpayers' appeals with the result that they are entitled to a refund of the SDLT surcharge for additional dwellings because they replaced their only or main residence due to a declaration of trust resulting in a transfer of 1% of that residence.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Icbc71fb8188011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>No 'clinical decisions' exception to best interests test for withdrawal of life-sustaining treatment (Court of Appeal)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I7b797add17c911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I7b797add17c911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Thu, 05 Mar 2026 00:00:00 CST</pubDate><description>In Townsend v Epsom and St Helier University Hospitals NHS Trust [2026] EWCA Civ 195 (03 March 2026) the Court of Appeal allowed an appeal against a decision to refuse permission under section 50(2) of the MCA 2005 to bring an application to the Court of Protection relating to life sustaining medical treatment.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I7b797add17c911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>PSC regime: DBT statutory guidance for companies and LLPs</title><link>https://uk.practicallaw.thomsonreuters.com/Document/Iebc8584317c011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/Iebc8584317c011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Wed, 04 Mar 2026 00:00:00 CST</pubDate><description>The DBT has published statutory guidance for companies and LLPs on the meaning of "significant influence or control" under the regime for people with significant control.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/Iebc8584317c011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Challenge to VAT on private school fees dismissed (Court of Appeal)</title><link>https://uk.practicallaw.thomsonreuters.com/Document/I7293ccd3170c11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I7293ccd3170c11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Wed, 04 Mar 2026 00:00:00 CST</pubDate><description>In R. (on the application of BYL) v Chancellor of the Exchequer [2026] EWCA Civ 170 (27 February 2026), the Court of Appeal dismissed appeals by two groups of claimants challenging the imposition of value added tax (VAT) on private school fees, holding that the government had provided objective and reasonable justification for its failure to exempt low-cost schools from VAT and that the measure was proportionate and compatible with the European Convention on Human Rights (ECHR).</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I7293ccd3170c11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item><item><title>Finance Bill 2026: government amendment will update regulation-making power regarding abolition of lifetime allowance </title><link>https://uk.practicallaw.thomsonreuters.com/Document/I7b4e6f2816f911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</link><guid isPermaLink="true">https://uk.practicallaw.thomsonreuters.com/Document/I7b4e6f2816f911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid><pubDate>Wed, 04 Mar 2026 00:00:00 CST</pubDate><description>On 3 March 2026, several government amendments to the Finance Bill 2026 were published. They include a new clause updating the regulation-making power conferred on HM Treasury to make further provision in connection with abolition of the lifetime allowance contained in paragraph 134 of Schedule 9 to the Finance Act 2024.</description><guid>https://uk.practicallaw.thomsonreuters.com/Document/I7b4e6f2816f911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&amp;contextData=%28sc.Default%29</guid></item></channel></rss>