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The latest update to Tax Planning for Fam and Land Diversification is now live for subscribers. This update includes new commentary on the importance of valuations of IHT assets following the change to the value of assets where relief can be claimed from April 2026.
Commentary has also been revised to reflect the recent change in BADR rates.
New commentary has also been added to reflect the tribunal ruling in Afsha Chugtai v Revenue and Customs [2025] UKFTT 00458 (TC) which illustrates the complexity of the law dealing with gifts with reservation of benefit.
An updated version of Miller, Hardy and Ismail on Company Reorganisations (formerly titled Taxation of Company Reorganisations) is now live for subscribers.
The commentary is up to date with the latest HMRC guidance and the provisions of Finance Act 2026. It includes a new section on the multi-national top-up tax and domestic top-up tax provisions as they apply to reorganisations.
It also reflects a number of important case decisions including M Group Holdings (UT): substantial shareholding exemptions; Blackrock (UTT), Oxford Instruments (FTT), and Kwik Fit Group Ltd (UT): unallowable purpose test; and Delinian (formerly Euromoney Institutional Investor PLC) (CA) and Wilkinson (FTT): Anti-avoidance on exchange of shares.
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Professional Game Match Officials Ltd & Anor v Revenue and Customs [2026] UKFTT 654 (TC) where individual match engagements between PGMOL and referees were not contracts of employment but contracts for services. Also included is Philip McBean v HMRC [2026] UKFTT 799 (TC), which was an appeal against the decision of HMRC to register the Appellant for VAT from 1 October 2013 to 27 July 2020 and to issue a penalty for failure to notify HMRC of his liability in the sum of £9,236.80.
Fair Play: Fighting to Protect the Spirit of Sport – The Memoirs of a Sports Lawyer is now available for subscribers.
A sports governing body owes a duty to its athletes and fans alike to ensure that the playing field is level and the outcome is determined solely by the athletes’ natural talents, skill and effort, and not by confounding factors such as performance-enhancing drugs or equipment, or insuperable natural advantages in age, sex, or weight.
Jonathan Taylor KC, with his unparalleled experience in the field over the past 28 years, in particular as lead advocate on some of the most prominent and important sports law cases ever fought, provides a detailed insider account of those cases as a means of illustrating the practical, ethical and legal issues confronted by regulators who are seeking to protect what makes sport such a unique and compelling spectacle.
Jonathan has a range of stories to tell that give us a fascinating insight into what is really involved in fighting for the integrity of sport. These include prosecuting the spot-fixing case against the Pakistani cricketers in 2010, helping the sports movement respond to the state-sponsored doping scheme in Russia from 2011 to 2014, policing the boundaries of male and female competition categories in the Caster Semenya case in 2019, and litigating whether double amputee Blake Leeper had an unfair performance advantage over able-bodied athletes.
The June issue of Bloomsbury Cyber Law Briefing is now available for subscribers.
The June issue of 5 from 5 Essex Court – Employment Law Bulletin is now available for subscribers.
A Rights-Based Inter-Legal Approach to Artificial Intelligence is now available for subscribers to the Cyber Law service.
How can European public law effectively address the profound rights challenges posed by AI systems?
This groundbreaking book delves into this pressing question by critically analysing the limitations of current regulatory frameworks, including the Artificial Intelligence Act, the General Data Protection Regulation, and European human rights law. Drawing on leading judgments from the European Court of Human Rights and the Court of Justice of the European Union, the book explores real-world case studies of AI systems employed by public authorities, highlighting their impact on fundamental rights.
Arguing that the EU's risk-based regulation approach falls short in protecting fundamental and human rights, the author introduces a compelling alternative: a rights-based inter-legal approach grounded in the theory of inter-legality. This innovative framework emphasises the ’publicness‘ and ’inter-systemic‘ nature of AI, advocating for a lifecycle perspective – from design to deployment and beyond.
Rich with legal insights and practical methodology, this book presents a three-step adjudication model to integrate the inter-legal approach into European legal practice, paving the way for a more robust protection of fundamental principles, rules and rights in the AI era. Essential reading for scholars, policymakers and practitioners, this work redefines how Europe can lead the charge in responsible AI regulation.
The Fifth Edition of Social Work Law in Scotland is now available for subscribers.
Social Work Law in Scotland provides a practical guide to the legal framework within which social work operates. The book provides coverage of key areas of law in social work including those relating to children, families and adult services.
The Fifth Edition of this highly regarded text covers important recent developments including:
Students studying for a degree in social work, as well as those in the profession, will benefit from this up to date guide.
The June issue of Bloomsbury Family Law Briefing is now available for subscribers.
Case Summaries
Re M (A Child: Adoption: Duty of Disclosure) [2026] EWCA Civ 568 (11 May 2026) – Local authority appeal, where adopters had failed to disclose information relevant to the original order. The adoption order was set aside and as was the adoption application and the placement order reverted to the status quo ante.
Ahmed v The Secretary of State for the Home Department [2026] EWCA Civ 509 (28 April 2026) – A father’s appeal against an Upper Tribunal decision dismissing a First-tier Tribunal (FTT) decision after of F’s unsuccessful appeal of the Home Office decision. F had also applied in the Family Court concerning his daughter. The FTT were entitled to reject his appeal given his lack of commitment to his child.
Ferrara v Ferrara [2026] EWCA Civ 512, [2026] WLR(D) 275 (29 April 2026) – A husband (H) failed to prove that Italy was the more appropriate forum for the parties’ divorce. Stay refused, W’s divorce to proceed in UK. H’s appeal dismissed.
MJS Projects (March) Ltd v RPS Consulting Services Ltd [2026] EWHC 884 (TCC) (15 April 2026), HHJ Kelly as a High Court judge – Costs order made where a claimant failed to take part in alternative dispute resolution.
SL v SM [2026] EWFC 109 (12 May 2026), Trowell J – Anonymisation ordered ‘[60] I do not consider that it would be a good use of judicial time to provide for an argument and then a reasoned decision on anonymisation…’.
Blackpool Borough Council v RR & Ors [2026] EWHC 1100 (Fam) (14 May 2026), MacDonald J – Child anonymised, but no one else including the mother named. The fact of the mother’s HIV status was to be open.
Kanabar v Kanabar [2026] EWCA Civ (15 May 2026) – A husband’s appeal (for which he had had permission) died with him, and the district judge’s original order reinstated.
Coal Pension Properties Ltd v Mace Living Lt & Ors [2026] EWHC 1248 (TCC) (26 May 2026), Roger ter Haar KC as a High Court judge – Consideration of alternative service of documents (same as for family proceedings) under CPR 1998, r 6.15 and grounds for refusing an order explained.
Appeal in family proceedings without a party appellant
E v D [2025] EWFC 512(B) is nominally an ‘appeal’ though without an appellant known to the law or to Family Procedure Rules 2010 (FPR 2010). It is a circuit judge’s decision, so not citable (Practice Direction of 9 April 2001 (Citation of Authorities) [2001] 1 WLR 1001, [2001] Fam Law 794 para 6.2). It is analysed here since it exposes a number of significant errors which justify its discussion
The judge tells the reader that the appeal was by a children’s guardian (‘the guardian’) from a child arrangements order of District Judge Gray (‘DJ’). The order had a penal notice attached which it was thought by the district judge to mandate steps by the children’s guardian.
The judge defines the ‘parties’ positions as that ‘[8] The guardian obviously (sic) brings the appeal and pursues it. The mother supports it. The father neither opposes nor supports the appeal.’
The following question arise from this. The article suggests the relevance of each:
The May issue of Bloomsbury Cyber Law Briefing is now available for subscribers.
The May issue of Bloomsbury IP/IT Law Briefing is now available for subscribers.
In Acer Incorporated & Anor v Nokia Technologies OY [2026] EWCA Civ 564, the Court of Appeal reversed the High Court finding and granted Nokia a case management stay subject to certain conditions. Nokia requested the stay after it made an offer to license its patents on terms subject to adjustment by the decision of an arbitral tribunal.
Lifestyle Equities CV & Anor v Frasers Group Trading Ltd (formerly called Sportsdirect.com Retail Ltd) & Ors [2026] EWCA Civ 583 concerned the ability of the proprietor of a registered trade mark to recover losses suffered by licensees of the trade mark, in the absence of an application being made to register those licences. The claim for damages suffered by sub-licensees was dismissed.
The Court of Appeal has upheld a ruling that Google’s use of Shorts on its YouTube platform did not infringe several figurative trade marks comprising the word SHORTS and that a word mark for SHORTSTV was invalid (Shorts International Ltd (SIL) v Google LLC [2026] EWCA Civ 668).
In Bargain Busting Ltd (BBL) v Shenzhen SKE Technology Co. Ltd (SKE) [2026] EWCA Civ 532, the Court of Appeal reversed a decision to grant an interim injunction restraining BBL from making further threats for trade mark infringement. Meanwhile, following his ruling disposing of contempt proceedings, in Bargain Busting Ltd v Shenzhen SKE Technology Company Ltd & Ors (Re Consequential Matters) [2026] EWHC 1146 (Ch), His Honour Judge Paul Matthews ruled that BBL must pay SKE’s costs on the indemnity basis.
In Samsung Electronics Co Ltd & Anor v ZTE Corporation & Ors [2026] EWHC 999 (Pat), Mr Justice Meade ruled that Samsung should pay ZTE $392 million for a fair, reasonable and non-discriminatory (FRAND) licence.
Mr Justice Mellor found that a patent for an aircraft ejection seat with moveable headrest was valid and not infringed, based on his construction of the claims (AMI Industries, Inc v Martin-Baker Aircraft Company Limited [2026] EWHC 1027 (Pat)).
The first website blocking order in relation to four websites offering counterfeit and unlicensed medicinal products was granted by Mellor J in Novo Nordisk A/S & Anor v British Telecommunications PLC & Ors [2026] EWHC 1094 (Ch).
In the latest, and possibly final, ruling in the litigation over the use of the word Merck, Master McQuail has substantially granted an order sought by Merck that documents disclosed in the proceedings should remain confidential and/or be destroyed (Merck KGaA v Merck Sharp & Dohme LLC & Ors [2026] EWHC 1113 (Ch)).
Following the decision to order Suinno to provide security for costs to Microsoft in the amount of €600,000, the Court of Appeal of the Unified Patent Court has given a decision by default against the Finnish company (Suinno Mobile & AI Technologies Licensing Oy v Microsoft Corporation UPC_CoA_21/2026).
Finally, the UPC has published its Annual Report and the Patent Mediation and Arbitration Centre has opened.
The Peaceful Settlement of Inter-State Cyber Disputes is now available for subscribers to the Cyber Law service.
With cyberspace becoming a domain of inter-state conflict and confrontation, this book is one of the first studies of the ways in which international law can facilitate the peaceful settlement of inter-state cyber disputes.
By employing theoretical and practical inquiries and analysis, the book examines the legal parameters of cyber dispute settlement; explores critical questions about the role of dispute settlement institutions and methods; and identifies and addresses related challenges.
The book begins by considering the legal definition of a cyber dispute and the scope of the good faith obligation of states in settling their cyber disputes peacefully. It then examines the role of certain institutions (International Court of Justice, national courts, the EU, the Security Council) and methods (judicial, diplomatic, countermeasures, arbitration, conciliation, fact-finding) in the settlement of cyber disputes. It also discusses how data disputes can be settled and whether new and specialised mechanisms are needed.
The book provides scholars, practitioners and law students with immediate knowledge and understanding of the role of international law in the peaceful settlement of cyber disputes, as well as how international dispute settlement as a discipline and practice can apply to this new field.
Family Court Reports [2026] Vol 2 Pt 2 is now available for subscribers.
The following cases have been reported in [2026] 2 FCR 2:
Awolowo v Awolowo [2026] EWFC 31; 2 FCR 99
Awolowo v Awolowo and Linkserve Ventures Transnational Ltd [2025] EWHC 3346 (Fam); 2 FCR 117
R v R [2025] EWHC 3180 (Fam); 2 FCR 138
S (A Child) (Disclosure to SSHD), Re [2025] EWFC 453; 2 FCR 156
Spencer v Spencer [2025] EWFC 431; 2 FCR 169
Family Court Reports [2026] Vol 2 Pt 3 is now available for subscribers.
The following cases have been reported in [2026] 2 FCR 3:
F v M [2026] EWHC 44 (Fam); 2 FCR 183
LM (A Child) (Interim Welfare Arrangements) [2025] EWHC 3243 (Fam); 2 FCR 200
MK v SK [2026] EWFC 28; 2 FCR 214
R (Children: Setting aside Hague return order) (No. 2) Re [2026] EWCA Civ 18; 2 FCR 242
Y (Experts and Alienating Behaviour: The Modern Approach), Re [2026] EWFC 38; 2 FCR 245
Vol 31, No 2 of Communications Law is now available for subscribers.
Vol 42, No 2 of Journal of Professional Negligence is now available for subscribers.
Vol 40, No 2 of Journal of Immigration, Asylum and Nationality Law is now available for subscribers.
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Wilders v Revenue and Customs [2026] UKFTT 517 (TC) where the share loss relief claim following the company’s failed shipwreck recovery attempt was unsuccessful. Also included is The Personal Representatives of Mukesh Sehgal & Anor v Revenue and Customs [2026] UKFTT 516 (TC) where loan notes were not registered in Jersey on their redemption, such that a capital gains tax liability arose for the taxpayers.
The latest update to the International Tax and Investment Service is now live for subscribers. This update contains revisions to the following sections:
The latest update to Group Accounts under UK GAAP is now live for subscribers.
This update includes the following:
The UK Tax Legislation content set has now been updated in line with the provisions of Finance Act 2026.
The June update of Planning and Administration of Offshore and Onshore Trusts is now live for subscribers. Issue 92 contains a general update of the following chapters - A6: Global Information Exchange and Transparency, AA1: Taking on a Trust – The Trustee’s Perspective, AA2: Administrative Responsibilities of Trustees, AA3: Practical Administration, AA7: Protectors, B4: France, B9: Malaysia, B11: New Zealand, B13: South Africa, D5: Cyprus, and D10: Isle of Man.
The title Arthur Cox Employment Law Yearbook 2025 is now available for subscribers of Irish Employment Law [please hyperlink]. This is the fifteenth in a series of publications written by various subject matter experts at Arthur Cox LLP. Set out in alphabetical format for ease of use, the Yearbook covers developments during 2025 in employment law, equality, industrial relations, pensions, taxation relating to employment and data protection law.
The book contains case notes, commentary and discussion on:
This is an essential book for lawyers specialising in employment law and other relevant areas, as well as HR professionals, in-house counsel, managers and trade union officials. Students studying employment law will also benefit from this invaluable, up-to-date resource.
A previous edition of this book was the 2015 winner of the Practical Law Book of the Year at the Dublin Solicitors' Bar Association Awards.
This title is included in Bloomsbury Professional's Irish Employment Law online service.
The May edition of Irish Criminal Law Update is now available. In this month’s edition, Laura Byrne BL provides a case analysis of DPP v GH. The appellant pleaded guilty to 15 sample counts of indecent assault committed against his younger siblings about 40 years after the offences were committed. The sentencing judge imposed a sentence of eight years’ imprisonment. This sentence was appealed on several grounds, including the headlines imposed, the failure to afford sufficient weight to the mitigating factors and the failure to take account of the principles of proportionality and totality. The Court of Appeal focused on the principles of totality and proportionality in circumstances where the court was imposing consecutive sentences. The detailed and particular approach of the Court of Appeal in structuring the sentence should assist practitioners when preparing pleas in mitigation that address the aggravating and mitigating factors and the principles of totality and proportionality in structuring such sentences.
In the June issue of Irish Criminal Law Update, Laura Byrne BL provides an insightful analysis of DPP v BM . The Court of Appeal considered whether expressions of opinion on evidence by prosecuting counsel in their closing submission to the jury were appropriate, and whether the judge erred in refusing to the discharge the jury on that basis. The Court of Appeal also questioned the impact of a number of interruptions made by prosecuting counsel during the course of defence cross-examination. The Court of Appeal’s comments on the interruptions made by prosecuting counsel are also helpful in considering the appropriateness of such interruptions and the different reasons for the interruptions.
The May edition of Irish Property Law Update is now available for subscribers of Irish Property Law. This month features updates on the following areas:
The Irish Property Law Update is updated monthly and is a comprehensive service for those practitioners practising in property law overseeing the latest developments in the area.
The June edition of Irish Property Law Update> is now available for subscribers of Irish Property Law. This month features updates on the following areas:
The Irish Property Law Update is updated monthly and is a comprehensive service for those practitioners practising in property law overseeing the latest developments in the area.
The June issue of Irish Employment Law Update is now available for subscribers of Irish Employment Law. This month Colleen Brownlee BL provides an interesting case analysis of John Grennan v Capita Customer Solutions. The complainant, a Customer Service Advisor, commenced employment with the respondent in February 2023. The complainant was provided with a basic contract and job description in line with >s 3 (1A) (h)(i) & (ii) of the Terms of Employment (Information) Act 1994, which included a flexibility clause allowing for changes to his duties. The complainant initially performed standard customer service tasks such as handling calls and emails, meeting performance targets, and resolving customer issues. In or about April 2025, the complainant was assigned to the respondent’s ‘Escalation Unit’ where his role changed. This involved the complainant dealing with a larger range of ad-hoc projects which included training colleagues, training third-party specialists who were not employees and preparing reviews of third-party contractors. Whilst the complainant considered that this was part of the flexibility expected of him, he submitted that the additional duties were not encompassed within his original job description and that the respondent did not provide him with an updated job description reflecting these changes when he was assigned a new position. The case will be of use to practitioners where job titles change and there is a subsequent employment law claim. The adjudication in this case provides helpful guidance on the interpretation of the provisions of the Terms of Employment (Information) Act 1994 relating to an employer’s obligations to notify their employees of any change to the terms of their employment, particularly where such terms fundamentally differ to those contained in the original terms.
The Irish Civil Litigation Update for June is now available. This month Hugh Good BL provides a case analysis of Bank of Ireland Mortgage Bank U.C. -V- Murray & Anor. There the court considered an application by the defendants to set aside a judgment of the Court of Appeal in circumstances where, immediately prior to the hearing of the appeal in the Supreme Court, the plaintiff had agreed to transfer its interest in a judgment obtained in the High Court against the defendants. The fact of this agreement was not disclosed to the defendants or the court prior to the hearing in the Supreme Court.
The June issue of Irish Child and Family Law Update is now available for subscribers of Irish Child and Family Law is now available for subscribers. This month, Aengus Ó Maoláin BL writes about the developments in the law surrounding Guardian Ad Litems. He writes that The Child Care (Amendment) Act 2022 represents a major overhaul of the system by which Guardians ad litem are appointed, trained, and how their work is overseen. The Executive Office of the Guardian ad litem National Service (GALNS) was established in 2025, and it is anticipated that other operative provisions of the 2022 Act will be commenced this summer. While there have been calls for the simplification and regularisation of the appointment of GALs in private family law proceedings, the 2022 Act and the GALNS is focused on public childcare proceedings. While GALs face a profound change to their day-to-day work by virtue of the new Office going live, fears have arisen as to their status in the proceedings in which they are appointed. A recent judgment of Simons J in an application for cost protection, however, sets out a significant account of the role, function and purpose of a guardian ad litem in childcare litigation. The article will be of immense use to practitioners dealing with childcare cases involving GALs.
