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In brief

Keith Johnston flushes out the politics on IHT
and non-doms

HMRC is keen to expand its powers to tackle debt, say Emily Springford and Vanessa Whitman

HMRC is keen to expand its powers to tackle debt, say Emily Springford and Vanessa Whitman

In brief

Tim Crosley and Michael Walsh analyse the implications of HMRC’s defeat in Sempra

ARCTIC SYSTEMS >>
CLARITY ON UK TAX LIABILITY FOR NON UK RESIDENTS >>
RECTIFICATION FOR TRUSTEES >>

The ever-changing HMRC landscape requires increased vigilance from financial professionals, say Gary Summers, Mark Howard and Susan Bradshaw

DOMICILE MATTERS >>
THE MEANING OF A QUALIFIED CORPORATE BOND >>
MITIGATED PENALTIES >>

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Results
Results
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Results

MOVERS & SHAKERS

Hugh James—Phil Edwards

Hugh James—Phil Edwards

Serious injury teambolstered by high-profile partner hire

Freeths—Melanie Stancliffe

Freeths—Melanie Stancliffe

Firm strengthens employment team with partner hire

DAC Beachcroft—Tim Barr

DAC Beachcroft—Tim Barr

Lawyers’ liability practice strengthened with partner appointment in London

NEWS
David Lammy, Ellie Reeves and Baroness Levitt have taken up office at the Ministry of Justice, following the cabinet reshuffle
The Court of Protection has ruled in Macpherson v Sunderland City Council that capacity must be presumed unless clearly rebutted. In this week's NLJ, Sam Karim KC and Sophie Hurst of Kings Chambers dissect the judgment and set out practical guidance for advisers faced with issues relating to retrospective capacity and/or assessments without an examination
Charles Pigott of Mills & Reeve charts the turbulent progress of the Employment Rights Bill through the House of Lords, in this week's NLJ
Robert Taylor of 360 Law Services warns in this week's NLJ that adoption of artificial intelligence (AI) risks entrenching disadvantage for SME law firms, unless tools are tailored to their needs
Delays and dysfunction continue to mount in the county court, as revealed in a scathing Justice Committee report and under discussion this week by NLJ columnist Professor Dominic Regan of City Law School. Bulk claims—especially from private parking firms—are overwhelming the system, with 8,000 cases filed weekly
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