Private Client weekly highlights—30 January 2025
This week’s edition of Private Client highlights includes: (1) MacPherson v Sunderland City Council, in which the Court of Appeal clarified the proper method for assessing mental capacity in litigation; (2) XY withdrawal of treatment, a decision concerning the relevance of P’s religion and belief in prolonged disorder of consciousness cases; (3) the Hansard Society highlights concerns over delegated powers in the Terminally Ill Adults (End of Life) Bill; (4) Demetriou v Revenue and Customs Commissioners, which held that a fisheries business did not qualify for business property relief; (5) Bryan Robson Ltd v HMRC, in which the FTT decided that IR35 does not apply to consideration attributable to the exploitation of image rights; (6) further analysis of the Supreme Court decision in Hirachand; and (7) Private Client launches new Regulatory compliance for Private Client topic.