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Table of contents

• Court of Protection
• Court of Protection approves District Judge’s decision to refuse application for non-disclosure of medical and health records (P (by his litigation friend, the Official Solicitor) v Manchester City Council)
• Court of Protection decides that a woman with short term memory loss and alcohol-related amnesia lacks capacity to make various decisions except for engaging in sexual relations (PS (by her litigation friend) v A Local Authority)
• Elderly and vulnerable clients
• DHSC issues update on care and support statutory guidance
• UK taxes for Private Client
• Updated HMRC guidance on paying a tax bill
• Updated HMRC guidance on using Making Tax Digital for Income Tax
• HMRC Manuals updates
• Tax avoidance, evasion and non-compliance

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Article summary

This week’s edition of Private Client highlights includes: (1) updated guidance from HMRC on MTD for income tax and on the consequences of failing to pay tax on time, (2) Court of Protection cases, (3) a case on the classification of digital assets, and (4) updates to the HMRC’s Pension Tax Manual.