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Taxing times as Law Lords consider Jones v Garnett

In brief

An impending House of Lords’ case should provide guidance about the way husband and wife businesses may be taxed, says Richard Anderson

Is gender bias inherent in the presumption of advancement? asks Sarah Greer

Stewart Jordan advises on how to administer nil rate band discretionary trusts

How is the ECJ tackling discrimination in domestic tax systems? Tim Crosley and Michael Walsh report

Theatrics used to unveil the budget do not hide the impact of taxation and timing, says Peter Vaines

Offshore accounts, Inheritance tax - Furbs, Foreign dividends

HM Revenue & Customs (HMRC) has won a court victory against VAT ‘carousel’ fraud.

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MOVERS & SHAKERS

Birketts—four appointments

Birketts—four appointments

Firm expands partnership with four lateral hires across key practice areas

Harper James—Lottie Hugo

Harper James—Lottie Hugo

Commercial law firm announces appointment of corporate partner

Carey Olsen—Patrick Ormond

Carey Olsen—Patrick Ormond

Partner joins corporate and finance practice in British Virgin Islands

NEWS
Serial sperm donor Robert Albon has lost his bid for a declaration of paternity, ‘on the ground that to grant it would manifestly be contrary to public policy’
The government is considering wholesale reform of consumer class actions—the ‘opt-out’ collective claims certified by the Competition Appeals Tribunal (CAT)
A ‘sophisticated suspected fraud’ may have taken place at PM Law involving the improper removal and misuse of about £39.5m of client funds, the Solicitors Regulation Authority (SRA) has confirmed
The Serious Fraud Office (SFO) will invest in technology to catch tech-reliant fraudsters and handle voluminous case materials
Law firms enjoyed rapid growth in 2025, according to a Financial Benchmarking Survey, published by the Law Society last week
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