2025–26—Budgets, Fiscal Statements and Finance Bills

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Fiduciary’s unauthorised profit—should counterfactual be applied? (Rukhadze v Recovery Partners GP Ltd)

Private Client analysis: This is a landmark decision of the Supreme Court on the liability of trustees and other fiduciaries to account for unauthorised profits. The issue concerns the role of causation and whether a counterfactual should be applied. Written by David Halpern KC, King’s counsel, 4 New Square.

Private Client weekly highlights—27 March 2025

This week’s edition of Private Client highlights includes: (1) Spring Statement 2025; (2) Ashimola v Samuel, an extraordinary case in which the court revoked the grant of letters of administration on the basis that the ‘deceased’ was alive; (3) analysis of the proposed reforms to inheritance tax agricultural property relief and business property relief and their application in relation to trusts; (4) two new consultations on tackling tax avoidance; (5) Rukhadze v Recovery Partners, a decision of the Supreme Court which upheld the strict application of the no profit rule; and (6) Discussion of the advantages and disadvantages of family investment companies for high net worth families.

Video analysis—Spring Statement 2025: Private Client perspective

Private Client analysis: In this LexisNexis® Practical Guidance video, Kelly Greig, Private Client Partner at Blick Rothenberg LLP, discusses the Spring Statement 2025 and its implications for Private Clients.

Question of the week: Where a Will contains a gift of residue to a minor, specified to be given 'absolutely upon attaining 18 years of age', and the minor dies before reaching that age, does the gift fail?

This Q&A considers the failure of contingent gifts.

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Scotland—the process for applying for sequestration

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If planning permission imposes restrictions on a licensed premises opening hours, once operational can

If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to

Where are misrepresentations made? Jurisdictional traps for the unwary (Bellmare Holdings Ltd v Wells)

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
Scotland—the process for applying for sequestration

Scotland—the process for applying for sequestration

Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of

If planning permission imposes restrictions on a licensed premises opening hours, once operational can

If planning permission imposes restrictions on a licensed premises opening hours, once operational can

If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to

Where are misrepresentations made? Jurisdictional traps for the unwary (Bellmare Holdings Ltd v Wells)

Where are misrepresentations made? Jurisdictional traps for the unwary (Bellmare Holdings Ltd v Wells)

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