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Jade Bradley considers the Gaines-Cooper effect and the future of IR20

RESIDENCE: THE LATEST APPROACH

No matter how strong a negligence and maladministration claim against HMRC, it will almost certainly fail as a matter of principle. Glyn Maddocks explains

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MOVERS & SHAKERS

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Birketts—four appointments

Firm expands partnership with four lateral hires across key practice areas

Harper James—Lottie Hugo

Commercial law firm announces appointment of corporate partner

Carey Olsen—Patrick Ormond

Partner joins corporate and finance practice in British Virgin Islands

NEWS

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‘Joe Donor’ parentage declaration is rejected

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’

Class action overhaul?

The government is considering wholesale reform of consumer class actions—the ‘opt-out’ collective claims certified by the Competition Appeals Tribunal (CAT)

Fallout escalates from collapsed firm

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

Technology push to assist in capture of fraudsters & fakers

The Serious Fraud Office (SFO) will invest in technology to catch tech-reliant fraudsters and handle voluminous case materials

Business healthy for legal services

Law firms enjoyed rapid growth in 2025, according to a Financial Benchmarking Survey, published by the Law Society last week

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Tax

MOVERS & SHAKERS

Birketts—four appointments

Harper James—Lottie Hugo

Carey Olsen—Patrick Ormond