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The government has announced that from 6 April 2026, the threshold for 100% Agricultural Property Relief (APR) and Business Property Relief (BPR) will increase from £1 million to £2.5 million per estate, following feedback from farmers and businesses on reforms introduced at the November Budget 2024.
This change means spouses or civil partners can pass on up to £5 million in qualifying agricultural or business assets tax-free, in addition to existing inheritance tax allowances. Assets above the threshold will continue to receive 50% relief.
The move will halve the number of estates affected by the reforms, ensuring that around 85% of estates claiming APR will pay no additional inheritance tax. The amendment will be introduced from April 2026 and will be reflected in forthcoming updated content available to subscribers to Bloomsbury Professional’s online content.
The December issue of Bloomsbury Family Law Briefing is now available for subscribers.
Case Summaries
Re N (A Child) (Death of Sibling) [2025] EWFC 325 (8 October 2025), Lieven J - Care proceedings brought by a local authority in respect of N aged three, following the unexplained death of her sibling, A, aged almost four weeks. N remains placed in foster care where the mother has been untruthful.
MH v FD [2025] EWFC 390 (22 October 2025), Justin Warshaw as a High Court judge – Interim application for financial relief for interim child periodical payments.
Buzzard-Quashie v Chief Constable of Northamptonshire Police [2025] EWCA Civ 1397 (11 November 2025) – The police failed to comply with their duty to the court and to comply with earlier court orders. Common law explained by Fraser LJ (see note below on moving the law along).
BY v GC (No. 2) [2025] EWFC 397 (21 November 2025), Nicholas Allen as a High Court judge. The judge’s figure came to £89.5 million compares one of circa £105 million contended for by W and circa £72 million as contended for by H. The apportionment was that the judge calculated the overall assets to be circa £89.5 million this will be a division of circa £49.23 million to H and circa £40.28 million to W.
LIN v PAR [2025] EWFC 401 (21 November 2025), Poole J – Terms for settlement of finances agreed 22 years earlier agreement. The judge’s job was to come to an overall fair outcome with reference to the s 25 criteria (see [122]) 22 years later. All that follows is within that overarching principle.
Re C (Children) [2025] EWCA Civ 1481, [2025] WLR(D) 593, (judgment of the court, Peter Jackson, Miles LJJ) (19 November 2025) – Judge’s comments in the court below as to his view of the outcome of a case were wrong, gave permission to appeal and made the appeal unanswerable.
Hamer v Levy [2025] EWHC 3101 (KB) (24 November 2025), Pepperall J – In considering the appeal upon the papers, Pepperall J determined that this was a second appeal and that the High Court did not have jurisdiction to hear the matter. The judge therefore struck out the appeal but, without a hearing, the parties were given the chance to vary the order (see Article below).
R (Batt) v The County Court at Central London [2025] EWHC 3071 (Admin) (26 November 2025), MacDonald J – Where necessary a very narrow jurisdiction exists to bring a claim for judicial review against a decision to refuse permission to appeal which exists here and where any final decision must be fair. The judge was satisfied that the Claimant's claim for judicial review must be allowed on both grounds (R (Sivasubramaniam) v Wandsworth County Court [2002] EWCA Civ 1738, [2004] 1 WLR 475.)
When may an appeal be appealed against?
A narrow band of grounds for appeal
But what of circumstances where a narrow band of circumstances occurs where grounds for appeal are elusive or a judge has taken a step tooo far in defining where a judge can go? For example, Re C (Children) [2025] EWCA Civ 1481, [2025] WLR(D) 593, was a judgment of the two-judge court (Peter Jackson, Miles LJJ) (19 November 2025). See Hamer v Levy [2025] EWHC 3101 (KB) (24 November 2025), Pepperall J and R (Batt) v The County Court at Central London [2025] EWHC 3071 (Admin) (26 November 2025), where MacDonald J was able under Sivasubramaniam (see above) and permission could be granted; R (Sivasubramaniam) v Wandsworth County Court [2002] EWCA Civ 1738, [2004] 1 WLR 475 by the appellate where McDonald J held, that exceptional circumstances exist.
Domestic Abuse Law in Scotland is now available for subscribers.
Domestic abuse can involve a range of behaviours. It often takes place behind closed doors. It can be conducted online; it can involve psychological, as well as, or instead of, physical abuse.
This book traces the development of the law as it applies to domestic abuse in the criminal courts in Scotland, culminating in the Domestic Abuse (Scotland) Act 2018 which created a new criminal offence of domestic abuse covering psychological, sexual, financial and physical behaviours.
This title provides clear guidance to practitioners and those working with domestic abuse about the criminal process; the background, the prosecutor’s approach, arrest and bail, offences most associated with domestic abuse, vulnerable witnesses, evidential aspects and sentencing.
The book covers important legislation including:
This is an essential guide to the way the criminal law of Scotland deals with domestic abuse.
Family Court Reports Vol 3 Pt 5 is now available for subscribers.
The following cases have been reported in 3 FCR 5:
A v B [2025] EWFC 127; 3 FCR 451
DH v RH [2025] EWFC 175; 3 FCR 465
J v Bath and North East Somerset Council & Ors [2025] EWCA Civ 478; 3 FCR 486
Tickle v The Father & Ors [2025] EWFC 160; 3 FCR 506
Waller-Edwards v One Savings Bank Plc [2025] UKSC 22; 3 FCR 515
Family Court Reports Vol 3 Pt 6 is now available for subscribers.
The following cases have been reported in 3 FCR 6:
A Father v A Mother [2025] EWHC 364 (Fam); 3 FCR 541
CC v UU [2025] EWFC 214 (Fam); 3 FCR 560
K & G (Care Proceedings_ Fact-Finding) [2025] EWCA Civ 910; 3 FCR 574
N v N (Expert Evidence on Gender Affirming Treatment) [2025] EWHC 1325 (Fam); 3 FCR 596
S and T, Re (Children_ Return to Italy) (No. 2) [2025] EWHC 1685 (Fam); 3 FCR 615
The Fifth Edition of The Law of Global Custody is now available for subscribers.
Both an introduction to, and a detailed analysis of the law, this title gives clear guidance on the basic concepts of global custody and all new developments.
Providing the latest advice and information on custodial legislation, regulation and developments, it is essential reading for all those required to review and manage legal risk in this complex area as well as escrow services, cross-border securities collateral and the post-trade infrastructure. It provides an analysis of how these arrangements have been treated by English law in the past and how this has changed with the development of new systems.
The new Fifth Edition incorporates significant updates and analysis of developments relevant to custodian obligations, including: crypto concepts; current and proposed legislation regarding crypto in the UK, including the UK Law Commission's proposals (Consultation on Digital Assets); Brexit; Quincecare duty; FCA Consumer Duty; the implications of the broad scope of MiCAR (proposed EU Markets in Crypto-assets Regulation); AIFMD and UCITS requirements; impact of EU Regulation 909/2014 re central securities depositories on post-trade infrastructure; the new USD payments process, change for Irish securities, and an expanded discussion of Sponsors in relation to UK settlement systems.
With concern over the protection of client assets being ever present, this book provides clear guidance on the concepts relevant to entities holding cash and securities for clients, including applicable law, regulatory environment and relevant tax aspect.
Issue 74 of Discrimination Law is now available for subscribers.
The Ninth Edition of Chambers’ Corporate Governance Handbook is now available for subscribers.
All organisations need to be governed well. There are general principles which need to be understood and applied by those who lead enterprises - at all levels. Then there are more detailed prescriptions, tailored for different sectors and enforced by regulators, which directors must understand and apply.
This is the definitive, practical guide to the ever-changing corporate governance landscape highlighting the potential pitfalls and recommending solutions to these challenges. It ensures that you are up-to-date and able to be compliant with best practice, giving you confidence that you are continuing to function within the legal, ethical and practical parameters.
Updates to the Ninth Edition reflect:
Written by an expert with many years’ practical experience, this title provides invaluable advice for enterprises of all sorts needing to ensure that they are wedded to latest corporate governance principles and requirements.
Issue 83 of E-Contracts is now available for subscribers.
The November issue of Bloomsbury IP/IT Law Briefing is now available for subscribers.
The Court of Appeal set aside a first instance decision in a case focused on which law applies to a claim of misuse of trade secrets in Playtech Software Ltd v Realtime SIA & Anor [2025] EWCA Civ 1472.
Samsung Electronics Co., Ltd & Anor v ZTE Corporation & Ors [2025] EWCA Civ 1383 is the latest judgment to address the question of whether a willing licensor of a portfolio of standard-essential patents would grant an implementer an interim licence pending a FRAND determination.
In her judgment in Getty Images (US) Inc & Ors v Stability AI Ltd (Rev1) [2025] EWHC 2863 (Ch), Mrs Justice Joanna Smith DBE rejected most of Getty Images’ trade mark and copyright infringement claims relating to Stability AI’s deep learning artificial intelligence model Stable Diffusion.
In Warner Bros. Discovery Inc & Anor v Nokia Corporation & Anor [2025] EWHC 2888 (Pat), Mr Justice Mellor granted an anti-anti-suit injunction and associated relief to Warner Bros in its dispute with Nokia.
Regeneron Pharmaceuticals, Inc & Anor v Alvotech HF & Anor [2025] EWHC 3050 (Pat) concerned a supplementary protection certificate protecting the drug Eylea and the so-called export waiver.
Deputy High Court Judge Michael Tappin KC agreed to grant an interim injunction in a case concerning the drug empagliflozin in his judgment in Dr Reddy's Laboratories (UK) Ltd v Boehringer Ingelheim International GmbH [2025] EWHC 2834 (Pat).
In his judgment in easyGroup Ltd v Jaybank Leisure Ltd [2025] EWHC 3077 (IPEC), His Honour Judge Hacon found that a series trade mark owned by easyGroup for easy Hire would have been infringed by the use of EASIHIRE, but that the defendant Jaybank had a defence of non-use of the mark under section 11A of the Trade Marks Act 1994.
Following his judgment on the DABUS patent application, Deputy Judge Michael Tappin has denied Dr Thaler permission to appeal (Thaler v Comptroller-General of Patents, Designs and Trade Marks (Re Permission to Appeal) [2025] EWHC 3072 (Ch)).
UK Border Force has published a report on seizure activity for the period 2021 to 2023. It found that articles with a retail value of more than £500 million were seized in this period.
In his opinion in Case C-412/24 Fauré Le Page Maroquinier SAS, Fauré Le Page Paris SAS v Goyard ST-Honoré SAS [ECLI:EU:C:2025:930], Advocate General Emiliou concluded that article 3(1)(g) of Directive 2008/95/EC of the European Parliament and of the Council of 22 October 2008 to approximate the laws of the Member States relating to trade marks ‘must be interpreted as meaning that the inclusion, in a trade mark, of a year which may be understood by the public as indicating the year of establishment of the trade mark’s proprietor, when that is not the case, cannot, in itself, lead to the invalidity of that mark’.
The UPC Court of Appeal has upheld the validity of an Amgen patent relating to antigen-binding proteins, setting aside a decision of the Munich central division (Amgen, Inc v Sanofi-Aventis and Regeneron Pharmaceuticals Inc UPC-COA_528/2024 and UPC_CoA_529/2024).
Finally, the UPC Administrative Committee has amended the court fees in light of inflation since 2016.
The November issue of Bloomsbury Company and Commercial Law Briefing is now available for subscribers.
In Bloomsbury Professional’s Company Law Developments for December, Dr Thomas Courtney summarises what he considers to be the most important recent case and statute law developments in company law in the preceding two months. In this issue, amongst eh developments noted are the decision of Quinn J in Re Cityjet Designated Activity Company [2025] IEHC 562 where the learned judge applies the new requirements before sanctioning a scheme in an examinership to consider the best interests of creditors and also that the proposals have a reasonable prospect of facilitating the survival of the company. In particular Quinn J found that the latter did not displace the rule that had developed since Re Tivway Limited [2010] IESC 11 that before confirming a scheme, the court should be satisfied that there is a reasonable prospect of the survival of the Company or the whole or part of its undertaking as a going concern. Also noted is the decision of Mulcahy J in Re GTLK Europe DAC [2025] IEHC 524 where he held that the High Court had jurisdiction to make an anti-suit injunction and that it was appropriate in that case to grant such an injunction to the joint liquidators of an Irish company to prevent a creditor from taking proceedings to enforce pledge security in circumstances where the Irish courts had already determined that the security was void or otherwise unenforceable. Also noted is the very important decision of Cahill J in Re Anvil Real Estate Limited [2025] IEHC 630 where the High Court had consider the circumstances in which, in exceptional cases, the Court would exercise its discretion in Ord 40, r 1 of the RSC to order cross examination of affidavit evidence in a winding-up petition.
The Irish Tax Update for December is now available for subscribers of the service. In this issue, Niamh Ryan BL provides a case analysis of O’Dwyer v Revenue Commissioners. The central issue is whether a property transferred under a 1986 Indenture was considered ‘settled property’ for Capital Gains Tax purposes when sold in 2006. The commissioner had decided that the entire interest had been conveyed in 1986 and as such, when the property was sold in 2006 the appellant, taxpayer was subject to Capital Gains Tax (‘CGT’). The appellant appealed this determination by way of case stated under s 949AQ of the Taxes Consolidation Act 1997. This decision appears to suggest a wide interpretation of the word ‘settlement’ and reference should be given to s 5.
The December issue of Irish Medical Law Update is now available for subscribers of Irish Medical Law. This month Gillian O’Hanlon BL provides a case analysis of Perez v Coombe Women and Infants University Hospital and the Health Service Executive. The case centred on a medical negligence claim brought by a woman who suffered post-partum haemorrhage, the High Court was asked to consider whether practitioners in the Coombe Women and Infants University Hospital and the Midlands Regional Hospital had fallen below the expected standard of care. This judgment provides a comprehensive analysis of a complex case of delayed diagnosis of post-partum haemorrhage, and a valuable summary of the standard of care expected in obstetrics cases.
In this month’s Irish Employment Law Update, Paul Kilraine BL analyses the case of Santa Musinska v Oak Central Recruitment Services Limited which dealt with a claim for discrimination and unfair dismissal. This decision is the first time in Ireland that eczema and its effects has been held to constitute a disability under the Employment Equality Acts, 1998-2015, and therefore the employer should provide reasonable accommodations to any employee that may be affected by a similar condition.
In December’s Irish Civil Litigation Update, we feature the case of M v T. The court considered an application sought by an intended plaintiff directing the intended defendant to preserve evidence in respect of intended proceedings, pending examination or inspection, and an order directing the defendant to produce said evidence for inspection. The court considered the authorities relating to discovery and inspection pursuant to Order 50 rule 4 of the Superior Courts, and in particular James Elliott Construction Limited v. Lagan [2015] IEHC 631, SoftCo v. DHL Information Services (Europe) [2013] IEHC 623, and Ballymore Residential Ltd v. Roadstone Ltd [2017] IEHC 539.
Issue 103 of Children Law and Practice is now available for subscribers.
The latest version of Rayney’s Tax Planning for Family and Owner-Managed Companies is now live for subscribers. This commentary is up to date with all the relevant legislative changes up to September 2025, as well as new practical points, emerging case law including PD & MJ Ltd [2025] UKUT 94 (TCC) and Butler and Others v HMRC [2023] UKFTT 00872 (TC). Readers are also advised to reference the valuable planning checklists at the end of each chapter.
The latest update to Norfolk and Montagu on the Taxation of Interest and Debt Finance is now available to subscribers. This update includes commentary on Craig William Burley v Commissioners for HMRC ([2025] UKFTT 989 (TC)) which focused on partnership income (para 5.112a); and amended commentary reflecting amendments made to Finance Act 2009 by the Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) Regulations 2025 (SI 2025/947) (paras 14.3 and 14.38B). A full summary of the updated material can be found here.
The latest update to our Inheritance Tax Annual is now live for subscribers. This includes further commentary on the excluded property provisions for non-settled overseas property (para 2.1), and Commentary on an exception from the GWR charge in relation to the variation of insurance policy benefits and premiums in certain limited circumstances (para 7.22). The full list of updated material can be found here.
The latest update to the Income Tax Annual for subscribers. This update includes reference to the points-based system for MTD for ITSA with effect from 6 April 2026 (paras 2.46 and 2.49), and updated commentary on Class 1 NIC contributions (para 7.35).
The latest update to Tax on Termination of Employment is now live for subscribers. This new update includes commentary on the application of the new FIG regime in FA 2025 to constituent elements of the scheme on termination payments (1.86A - 1.86B, 2.9A) and updated definition of 'foreign service' in context of the foreign service exemption and foreign service reduction for the end of the remittance basis in FA 2025 (20.132 and 20.132A). It includes new cases such as HMRC v Professional Game Match Officials Ltd (PGMOL) [2024] UKSC 29 (clarification of law establishing employment status) (1.10A - 1.10D) and Pettigrew v HMRC [2018] UKFTT 240 (example of compromise agreement treated as earnings) (5.111A).
The latest update to Busy Practitioner is now live for subscribers. This features an in-depth summary of the Budget provisions and an article summarising the HM Treasury documents setting out the government’s support of entrepreneurs and seeking views on the effectiveness of existing tax incentives for entrepreneurs to start, grow, and keep companies in the UK.
The latest edition of Principles of International Taxation is now live for subscribers. This 10th Edition is again fully updated to cover significant developments, including increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI). It also contain progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges as well as recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.
The latest update to our Capital Gains Tax annual is now live for subscribers. This update includes a summary of the decision in Weis v HMRC [2025] EWHC 2479 Admin (para 5.13), and commentary added to reflect new HMRC guidance on RDR1 for the FIG regime post 5 April 2026 (para 5.11).
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in DDK Projects Limited v HMRC [2025] UKFTT 1251 (TC) where the Appellant appealed to the FTT against two penalties totalling £25,307.98 for late payment of VAT due for the quarter ending 31 January 2024 arguing that it had a reasonable excuse. Also included is Mainpay Ltd v Commissioners for HM Revenue And Customs [2025] EWCA Civ 1290 where subsistence expenses reimbursed by Umbrella Company were not deductible from workers’ earnings as each workplace was a permanent one.
The latest update to our Corporation Tax Annual 2025/26 is now live for subscribers.
The updates include reference to capital allowance guidance on freeports (paras 3.7 and 8.4), and a note about interest rate changes for late corporation tax payment (chapter 23).
The latest update to Trusts and Estates 2025/26 is now available for subscribers. This update includes a note about updated DOTAS guidance (para 6.6); commentary amended to reflect a minor TRS relaxation for certain trusts (para 3.10); and a noted following the failure of the appeal in Haworth v HMRC, 2024 UKUT 58 TCC (para 5.10).
The latest edition of Schwarz on Residence and UK Taxation (formerly known as Booth and Schwarz on Residence and Domicile) is now live for subscribers. This fully revised 22nd edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. Some key updates within this edition include comprehensive treatment of the following key topics: Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC, residence for the additional rate of Stamp Duty Land Tax on non-residents, and usual place of abode for deduction of tax at source.
The latest edition of Principles of International Taxation is now live for subscribers. This 10th Edition is again fully updated to cover significant developments, including increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI). It also contain progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges as well as recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.
The November issue of Bloomsbury Cyber Law Briefing is now available for subscribers.
The Irish Criminal Law Update for November is now live for subscribers of Irish Criminal Law. Laura Byrne BL provides a case analysis of DPP v Joseph Tobin which was an appeal against a High Court judgment of Owens J arising from a case stated from Dublin District Court. The case stated considered whether a member of An Garda Síochána was obliged to inform a suspected person of the potential ramifications of the exercise of a choice to give a urine sample in lieu of permitting the taking of a blood sample in response to a requirement made under s 12(1)(b) of the Road Traffic Act 2010. It will be interesting reading for practitioners because the case considered whether fair procedures required the provision of a warning by the Garda making a lawful demand for urine or a blood sample under s 12(1)(b) of the Road Traffic Act 2010.
The latest edition of Irish Wills and Probate Update is now available. Stephen Spierin BL provides a case analysis of IN THE MATTER OF THE ESTATE OF MARGARET BRADLEY DECEASED. This is a decision of the High Court Probate List concerning the estate of Margaret Bradley (the deceased) who died testate on 29 November 2017, leaving a will dated 22 June 2011 (the ‘2011 Will’). The deceased was unmarried, had no children, and was survived by siblings and nieces/nephews. The court was tasked with determining whether the deceased had testamentary capacity in June 2011, in light of ‘dementia’ being recorded on her death certificate and evidence of cognitive impairment.
In part two of Stephen Spierin’s November update, he considers the case of IN THE MATTER OF THE ESTATE OF HONOR DUNCAN MCCULLOCH DECEASED. This is a decision of the High Court Probate List concerning the estate of Honor Duncan McCulloch who died testate in 2024. The court was required to determine whether a Codicil, by referencing a 2015 will, had legally revived it under s 87 of the Succession Act 1965, which would have operated to revoke the 2020 will, or whether the Codicil simply amended the 2020 Will.
The most recent update to Murdoch and Hunt’s Encyclopedia of Irish Law is now available. In this issue, Brian Hunt has added various new terms and updated terms to include:
The latest issue of Irish Property Law Update is now live for subscribers of Irish Property Law. In this month’s edition, we have updates on:
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.
In this month’s IT/IP Update, the team at William Fry provide an article entitled ‘General Court Upholds EU-US Data Privacy Framework in Latombe Challenge’. They write how on 3 September 2025, in Philippe Latombe v European Commission (Case T-553/23), the General Court of the European Union (‘General Court’) dismissed a legal challenge brought by Philippe Latombe seeking to annul Commission Implementing Decision (EU) 2023/1795 (the ‘Decision’). The Decision recognised the United States (the ‘US’) as providing an adequate level of protection for personal data transferred from the European Union (the ‘EU’) under the EU-US Data Privacy Framework (‘DPF’). It will be interesting reading for those following the latest developments in the area of data and the ruling provides some legal certainty for transatlantic data transfers.
The Irish Civil Litigation Update for November is now available for subscribers of the service. This month, we feature the case of V Media Doo & First Click Marketing Operations Management Limited. This judgment marks a significant moment in the maturing jurisprudence surrounding the Mediation Act 2017 (the ‘2017 Act’). Although V Media Doo & First Click Marketing Operations Management Ltd v Techads Media Ltd ultimately concerned a complex contractual dispute in the digital-marketing sector, the court devoted the opening third of its judgment, almost ten pages, to a pointed examination of solicitor obligations under the 2017 Act. In doing so, Twomey J signalled the Commercial Court’s increasing intolerance of non-compliance and confirmed that the Act is no longer to be treated as aspirational or procedural window-dressing, but as a substantive precondition to litigation.
The Irish Employment Update for November is now live for subscribers of the service. In this month’s edition, Paul Kilraine BL provides an interesting case analysis of Padraic Hanley v PBR Restaurants Ltd Trading as Fish Shack Café. The appellant had submitted a number of complaints to the WRC in October 2020, including one of unfair dismissal pursuant to s 8 of the Unfair Dismissals Act, arguing there was a breakdown in his relationship with management which led to a ‘sham redundancy’. The adjudication officer held he was not an employee prior to December 2019 and therefore lacked the necessary twelve months to bring a claim of unfair dismissal. The appellant appealed the determination to the Labour Court and the court then considered its jurisdiction under s 44(1) of the Workplace Relations Commission Act, 2015.
The October issue of Irish Employment Law Update is now available for subscribers of Irish Employment Law. This month, Paul Kilraine BL provides a case analysis of Iarnród Éireann Irish Rail v Barry McKelvey which concerned the right to have legal representation. In the case, the complainant was employed as an inspector with the respondent. The respondent alleged that the complainant had misused a company fuel card and initiated disciplinary proceedings against him. It also concerned the Payment of Wages Act 1991 and there were three claims to be determined.
In this month’s edition of Irish Civil Litigation Update, Emily Cahill BL provides an overview of the case of Egan v Pepper Finance Corporation (Ireland) DAC. The court considered an ex parte application for leave to apply for judicial review of an earlier decision of the High Court dismissing an appeal from the Circuit Court. This decision reaffirms the well-established principle that judicial review does not lie against a decision of a superior court of record, such as the High Court.
The October issue of Irish Property Law Update is now available for subscribers, providing an overview of the latest developments in the law in the following areas:
After all the rumours, and what seemed like a never ending build up (and a very unfortunate release of the OBR report just prior to the Chancellor standing up), Rachel Reeves delivered her Budget statement on 26 November. The main tax measures include:
There will be more detail to come in the days and weeks ahead, and of course these will be reflected in updated content available to subscribers to Bloomsbury Professional’s online content.
The latest update to our Making Tax Digital Tracker is now live for subscribers. This content has been updated throughout to ensure alignment with HMRC terminology. Chapter C3 has been updated extensively to reflect the release of further information on the MTD IT digital exclusion exemption criteria and process, including the introduction of a new section C3.4.2.7 on the treatment of those already exempt from MTD for VAT.
The latest update to Group Accounts under UK GAAP is now live for subscribers. This new update includes updates to reflect the impact of the FRC’s periodic review amendments to UK and Ireland accounting standards and updates to the companies and group size thresholds to reflect the increase for accounting years commencing on or after 6 April 2025. It also includes updated examples throughout.
The November issue of Bloomsbury Family Law Briefing is now available for subscribers.
Case Summaries
Y v E (Reasons for Departing from Cafcass Recommendation) [2025] EWHC 2437 (Fam) (30 September 2025), McDonald J – Refusal of appeal as to a child arrangements order where a recorder had correctly directed himself where he took a different view of a case than the Cafcass officer. Appellate judge could not argue with the recorder’s exercise of discretion.
W v W [2025] EWFC 356 (10 October 2025), Trowell J – Father’s appeal allowed whether he could make a Children Act 1989, s 8 order in the light of an earlier section 91(14) order restricting the father’s permission applications.
Redbridge London Borough Council v JL and ors [2025] EWFC 292, [2025] WLR(D) 492 (18 September 2025), MacDonald J – Judicial reminder that in every case that comes before the court, the first question must be: does the court have the authority jurisdiction to grant the orders that the applicant seeks (not done here late into the case)?
Re H (Final Care Orders at IRH) [2025] EWCA Civ 1342 (23 October 2025) – Care orders made at an interim stage of long-running (128 weeks) care proceedings set aside and remitted for rehearing. The family courts to hear factual evidence before a final order may be made.
Re X (A Child) (Disclosure to the NMC) [2025] EWFC 332 (30 September 2025), Henke J (NMC is Nursing and Midwifery Council). The judge held that public safety outweighed the interests of the child in the case and her judgment report should be released to the NMC where the father was a nurse.
K v P (Criminal Solicitor as Court-Appointed QLR) [2025] EWFC 321 (6 October 2025), Sir Andrew McFarlane P – In children proceedings where a solicitor as advocate had been appointed to represent a father, the mother objected here the same solicitor was instructed to act in criminal proceedings on the same or similar facts. Appointment of the solicitor as QLR (‘qualified legal representative’) in family proceedings was discharged. Each case must be decided on its facts but ‘it is difficult to contemplate many cases where it will be proportionate to continue a lawyer’s appointment by the court as QLR where that lawyer also acts directly for the prohibited party in related criminal proceedings’.
When is an appealed decision ‘wrong’
Bases for appeal
A judge’s decision – and this applies whether or not one is analysing it is a family case or other civil proceedings litigation – is based on three factors:
The question then is whether the appeal court finds the court below to be ‘wrong’; and if so on what basis?
These factors are considered in the article in relation especially to appeals based on findings of fact and on a first instance judge’s exercise of discretion.
The October issue of Bloomsbury Company and Commercial Law Briefing is now available for subscribers.
The September-October issue of Pensions Law Briefing is now available for subscribers.
The September update of Planning and Administration of Offshore and Onshore Trusts is now live for subscribers. Issue 90 contains a general update of the following chapters - A6: Global Information Exchange, AA1: Taking on a Trust, A2: Uses of an Offshore Trust, B8: Italy, B14: Switzerland, E6: Cyprus, E12: Mauritius and E5: Cayman Islands.
The latest update to Employee Share Schemes is now live for subscribers. This 10th Edition includes a rewritten Chapter 3 that reflects the revised Investment Association Principles of Remuneration published in October 2024 and the revised Corporate Governance Code which took effect on 1 January 2025. Revisions have also been made to Chapter 22 to reflect the abolition of the remittance basis of tax and changes to overseas workday relief.
The October issue of Bloomsbury Cyber Law Briefing is now available for subscribers.
Family Court Reports [2025] Vol 3 Pt 2 is now available for subscribers.
Awolowo v Awolowo & Anor [2025] EWCA Civ 641; 3 FCR 125
C v D [2025] EWHC 963 (Fam); 3 FCR 154
F (A Minor) (Permission To Appeal) [2025] EWHC 638 (Fam); 3 FCR 163
M (A Child: Intermediaries) [2025] EWCA Civ 440; 3 FCR 180
O, Re (Summary Return: Non-Convention Country) [2025] EWCA Civ 660; 3 FCR 212
Family Court Reports [2025] Vol 3 Pt 3 is now available for subscribers.
A Local Authority v X & Ors (No. 3: Appl under r. 27.11(3) FPR 2010) [2025] EWFC 49; 3 FCR 239
E (Section 37 Direction) [2025] EWCA Civ 470; 3 FCR 250
Galbraith-Marten v De Renee (Extension of Extended Civil Restraint Order) [2025] EWFC 96; 3 FCR 281
K, Re & Re S (Legal Aid: Experts' Fees) [2025] EWFC 100; 3 FCR 296
Standish v Standish [2025] UKSC 26; 3 FCR 309
Family Court Reports [2025] Vol 3 Pt 4 is now available for subscribers.
F (A Child), Re (Habitual Residence) [2025] EWCA Civ 911; 3 FCR 329
G, Re (No. 2) (A Child_ Return From USA) [2025] EWHC 1224 (Fam); 3 FCR 358
M v F & Anor [2025] EWHC 801 (Fam); 3 FCR 377
S, Re (Placement Order Contact) [2025] EWCA Civ 823; 3 FCR 409
V v V & Anor [2025] EWHC 945 (Fam); 3 FCR 438
Vol 41, No 3 of Journal of Professional Negligence is now available for subscribers.
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Burley v Revenue and Customs [2025] UKFTT 989 (TC) where a taxpayer was receiving or entitled to partnership income despite his partnership interests having been assigned to an LLP of which he was a member. Also included is Isle of Wight NHS Trust v HMRC [2025] UKFTT 1114 (TC) which was an appeal against HMRC decision that the supply of locum medical practitioners (Locums) was not a supply meeting the terms of the exemption provided for by Item 5, Group 7, Schedule 9, Value Added Tax 1994.
The latest update to Capital Gains Tax Reliefs for SMEs and Entrepreneurs is now live for subscribers. This update includes commentary on rollover relief no longer being available for furnished holiday lettings from April 2025 (2.12) and Seed Enterprise Investment Scheme (Chapter 7), as well as cases such as Putney Power Ltd and another v HMRC [2024] UKFTT 870 (TC) – principles to determine whether EIS company has started trading (8.38) and M Group Holdings Ltd v HMRC [2023] UKUT 213) (14.36).
The latest update to Property Tax Planning is now live for subscribers. This new update includes commentary on the abolishment of eligibility to claim capital allowances for furnished holiday lets (Chapter 6) and the introduction of the new Foreign Income and Gains regime (Chapter 2). It also includes changes to Stamp Duty Land Tax rates and the abolishment of Multiple Dwellings Relief (Chapter 5).
The latest update to Revenue Law: Principles and Practice is now live for subscribers. As well as this 41st edition being brought up to date with Finance Act 2025, relevant case decisions and new guidance issued by HMRC and other relevant bodies, content has also been further enhanced by the addition of learning points and further reading lists at the end of each chapter. Key updates for this edition include:
The October issue of 5 from 5 Essex Court Employment Law Bulletin is now available for subscribers.
The October issue of Bloomsbury Family Law Briefing is now available for subscribers.
Re S (Children) (Interim Threshold) [2025] EWFC 281 (1 September 2025), HHJ Sharpe as a High Court judge – Application for care order refused where parents planning to take four children to visit family members in a country advised against by Foreign, Commonwealth and Development Office (FDCO). This was not sufficient to prove significant harm.
Re E (Children: s 37 Direction) [2025] EWHC 2464 (Fam) (26 September 2025), Recorder Samuels KC as a High Court judge – Children living with their mother, but the judge directed a Children Act 1989, s 37 report, with an interim care order. Ensures that the local authority shares parental responsibility for the children while report is prepared.
Coogan & Anor v Taheri & Anor (Landlord and tenant - FTT procedure - costs - unreasonable behaviour) [2025] UKUT 293 (LC) (1 September 2025), HHJ Cadwallader as an Upper Tribunal judge – A First-tier Tribunal ‘may make an order in respect of costs only... if a person has acted unreasonably in bringing, defending or conducting proceedings’.
Gotti v Perrett [2025] EWCA Civ 1168 (22 September 2025) – Civil proceedings protection from harassment proceedings where an injunction order was made, but no proceedings ultimately were issued. The defendant applied for discharge of the injunction. Claimant argued that the court has no power to make an order for costs as there are no ‘proceedings’. Wrong said the Court of Appeal. Once the court has issued an injunction, it has jurisdiction in a case.
Potanina v Potanin (No. 2) [2025] EWCA Civ 1136, [2025] WLR(D) 458 (4 September 2025) – Wife’s application (after Supreme Court appeal in Potanina v Potanin [2024] UKSC 3, [2024] AC 1063, [2024] 2 WLR 540, [2024] 1 FLR 1040 (31 January 2024)) for permission to seek family provision Matrimonial and Family Proceedings Act 1984, Pt 3. Permission granted and to be listed before a High Court judge.
Mazur & anor v Charles Russell Speechlys LLP [2025] EWHC 2341 (KB) (16 September 2025), Sheldon J – Consideration by the court of the extent that a solicitor’s employee was not permitted to conduct litigation unsupervised for a client can carry on a reserved activity infer Legal Services Act 2007, Pt 3 and defining limitations on the extent of such role.
A child’s age and understanding in 2025: Gillick forty years on
Speeches were handed down in the House of Lords in Gillick v West Norfolk and Wisbech AHA [1985] UKHL 7, [1986] 1 AC 112, [1986] 1 FLR 224 (17 October 1985) forty years ago. On a narrow view, Gillick holds that it is the right of a child who is held by those treating her or him to be of age and understanding to give a valid consent to medical treatment. That was the formal reasoning – the ratio decidendi – of the majority of their lordships forty years ago. The effect for children law and the breadth of the reasoning was much wider as the article explains.
A wider view of Gillick since 1985 is recognised by the common law. Children Act 1989 (especially Parts 1 and 2) confirm a wider and expanding – perhaps? – view of children’s rights and the law’s regard for their understanding. The article traces some of these developments in the law down to the wardship case of Re S (Wardship: Removal to Ghana) [2025] EWCA Civ 1011 (29 July 2025), a 14-year-old who had warded himself.
The September issue of the Bloomsbury IP/IT Law Briefing is now available for subscribers.
In DAZN Ltd v Coupang Corp [2025] EWCA Civ 1083, the Court of Appeal upheld a finding that DAZN, the licensee of the broadcasting rights to the FIFA Club World Cup 2025, had agreed a binding contract granting e-commerce platform Coupang co-exclusive live and video-on-demand broadcasting rights in South Korea.
In Thaler v The Comptroller-General of Patents, Designs And Trade Marks [2025] EWHC 2202 (Ch), the latest judgment concerning a patent application for an invention said to be conceived by an artificial intelligence machine called DABUS, Deputy High Court Judge Michael Tappin KC dismissed Dr Thaler’s appeal.
Deputy High Court Judge Lance Ashworth KC rejected a trade mark claim brought by easyGroup against Premier Inn Hotels regarding the latter’s use of its Premier Inn Rest Easy trade marks (pictured) and the words REST EASY in his judgment in easyGroup Ltd v Premier Inn Hotels Ltd [2025] EWHC 2229 (Ch).
Unregistered designs for safety decking systems were the subject of Deputy High Court Judge Campbell Forsyth’s judgment in J Mac Safety Systems Ltd v Q Deck Safety Systems Ltd [2025] EWHC 2241 (Pat). The judge found the designs subsisted and were infringed.
There have been further judgments in two long-running IP cases this month.
In AstraZeneca AB (AZ) & Anor v Glenmark Pharmaceuticals Europe Ltd & Ors [2025] EWHC 2406 (Pat), His Honour Judge Hacon ruled on the award of costs in various interim hearings, which were mainly concerned with interim injunctions restraining the marketing of generic dapagliflozin.
In Merck KGaA v Merck Sharp & Dohme LLC (MSD) & Ors [2025] EWHC 2376 (Ch), a case concerning the use of the Merck trade mark, Mrs Justice Bacon ruled that damages should be awarded based on a notional licence fee and the appropriate basis for the valuation of the notional licence was the economic benefits approach. The Court of Appeal in Ireland has also published a judgment in the litigation between Merck and MSD (Merck KGaA & Ors v Merck Sharpe & Dohme Llc & Anor (Approved) [2025] IECA 192).
The UK Intellectual Property Office has launched a consultation on modernising the country’s design protection system and strengthening the UK’s position on designs.
Kanishka Narayan MP was appointed as minister with responsibility for intellectual property in the government reshuffle on 7 September.
In Case T-288/24 Berliner Verkehrsbetriebe (BVG) v European Union Intellectual Property Office (EUIPO) [ECLI:EU:T:2025:847], the EU General Court found that the EUIPO Board of Appeal erred in finding that a sound mark application lacked distinctive character.
The Court of Appeal took a strict approach to deadlines in its judgment in UPC_CoA_796/2025 Bodycap, Centre National de la Recherche Scientifique (CNRS), Université de Rennes v European Patent Office (EPO).
Finally, the new case management system (CMS) for the UPC went live on 23 September. It is to be used for all cases and applications before the court.
The Seventh Edition of Partnership Law is now available for subscribers.
The Seventh Edition of Partnership Law explores issues arising from the formation, operation and dissolution of Partnerships, LPs and LLPs. Mark Blackett Ord, Sarah Haren and Mathew Roper also uncover the answers to questions that can arise in disputes between partners, ex-partners and outsiders.
This fully revised and updated new edition will include coverage of:
Partnership Law is an essential read and resource for experienced and entry level practitioners working in a complex area of law and practice.
The Seventh Edition of Gringras: The Laws of the Internet is now available for subscribers.
It tackles the legal issues arising from the internet in a clear, user friendly way. The book examines the serious legal, policy and societal issues surrounding the internet, including intellectual property, online abuse, the real net/dark net, VAT and taxation, competition, privacy, data protection, security, breaches, big data, AI, the online Cloud, the rapidly evolving Internet of Things, crime, crowd activities, internet freedom and internet currencies.
The Seventh Edition keeps pace with this fast-moving field through numerous new practical examples, and coverage of court cases and ICO complaint cases, and updates to legislation. Revisions include:
The Fourth Edition of Child Protection and the Family Court: What You Need to Know is now online for subscribers.
Child protection made simple: the plain-speaking guide for all those concerned with the protection of children.
Providing up-to-date coverage of the key issues in this challenging and sensitive area of law, Child Protection and the Family Court: What You Need to Know offers a valuable point of reference for all involved in the child protection process, from teaching, medical or other professionals to parents and carers.
In addition to updated coverage of local authority safeguarding duties and investigations, parental responsibility, special guardianship, wardship and the inherent jurisdiction and secure accommodation, the Fourth Edition includes coverage of:
Written by an esteemed author team, including the President of the Family Division, a Family Court judge and a practising barrister, it offers non-specialist family lawyers, teachers, medical professionals and the police a clear and uncomplicated route through the process, with explanation supported by diagrams and charts to aid understanding.
The Seventh Edition of Thomson’s Delictual Liability is now available for subscribers.
Thomson’s Delictual Liability is a highly respected account of the principles of delict in Scots law and is the go-to introductory textbook on the subject.
The Seventh Edition has been substantially updated and comprehensively restructured to meet the contemporary needs of LLB students and practitioners. It includes:
This title provides an exceptionally clear and direct pathway through a complicated area of Scots law. It stands as an invaluable text for LLB students and practitioners alike.
The September issue of the Bloomsbury Cyber Law Briefing
The September issue of Bloomsbury Company and Commercial Law Briefing is now available for subscribers.
Climate Change Law and Practice is now available for subscribers.
As the challenges posed by climate change become increasingly urgent, the importance of robust climate change law cannot be overstated. Climate change law and related litigation has increased and governments and organisations are being held to account.
In Climate Change Law and Practice, Louise Smail draws on her deep knowledge of environmental law to explore the impact of legislation, and looks at how climate change law is working, focusing on the areas where cases have been brought and their success or otherwise.
The book examines national regulations, regional agreements, and international treaties, most notably:
This book assists barristers and solicitors needing to understand how climate change law is developing to best support their clients. It is useful for policymakers, legislators and companies impacted by climate change laws, as well as academics in the field of environmental law, carbon literacy and climate change.
Family Court Reports [2025] Vol 2 Pt 8 is now available for subscribers.
Ahmad & Anor v Faraj [2025] EWCA Civ 468; 2 FCR 747
BR v BR [2025] EWFC 88; 2 FCR 761
O (Children: Fact-Finding) [2025] EWCA Civ 479; 2 FCR 791
Simon v Simon [2025] EWFC 89; 2 FCR 814
Z (A Child), Re [2025] EWCA Civ 594; 2 FCR 850
Family Court Reports [2025] Vol 3 Pt 1 is now available for subscribers.
A (A Child), Re [2025] EWCA Civ 424; 3 FCR 1
M (Care Order: Risk: Family Placement) [2025] EWCA Civ 163; 3 FCR 28
P & Anor v S v Anor [2025] EWHC 468 (Fam); 3 FCR 62
SM v BA (No 2: Maintenance Pending Suit) [2025] EWFC 28; 3 FCR 81
Z (Unlawful Foreign Surrogacy: Adoption) [2025] EWHC 339 (Fam); 3 FCR 110
The latest update to our Capital Gains Tax Annual is now live for subscribers. As well as being up-to-date with the provisions of Finance Act 2025 including the abolishment of the FHL rules; new relevant case summaries have been added, including Weis v HMRC [2025] UKFTT 348 (TC) and Grint v HMRC [2024] UK FTT 956 (TC).
Land and Buildings Transactions Tax 2025/26 is now online for subscribers.
Land and Buildings Transaction Tax 2025/26 is the only comprehensive guide to Land and Buildings Transaction Tax (‘LBTT’) in Scotland.
LBTT is a tax devolved to Scotland which, whilst initially based on Stamp Duty Land Tax, is different in a number of key areas. These differences are explored throughout the text.
This title provides clear and practical guidance on the general rules of LBTT and also includes:
This title has been completely reviewed and revised for 2025/26, and incorporates all of the changes in legislation to April 2025 and the impact of important LBTT Tribunal decisions – particularly in relation to the Additional Dwelling Supplement.
This is an essential guide to LBTT for practising tax specialists, solicitors and accountants.
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Wallace v Revenue and Customs [2025] UKFTT 790 (TC) where a non-UK resident partner was chargeable to income tax on share of partnership profits derived from UK trading with non-UK customers. Also included is Clear Pay Payroll Limited v HMRC [2025] UKFTT 916 (TC). This appeal related to an application by the Appellant that the First-tier Tribunal should entertain its appeal against an assessment to VAT made by HMRC without the Appellant having to pay or deposit the disputed amount of VAT with HMRC, commonly known as a hardship application.
The September edition of Irish Property Law Update is now live for subscribers of Irish Property Law. This month, Professor J.W. Wylie provides updates on the following areas:
The Irish Property Law Update is indispensable for those practising in property law and is available to those subscribers of Irish Property Law.
In the September edition of Irish Criminal Law Update, Laura Byrne BL provides a case analysis of DPP v JS. The decision concerned a prosecution without prejudice appeal in relation to the decision of a trial judge to exclude certain evidence against the appellant on the ground that it was more prejudicial than probative. The said evidence was otherwise admissible. This decision demonstrates the considerations that apply in determining if evidence is admissible when the argument is made that the prejudicial effect of said evidence outweighs its probative value.
Key words:
O’Malley J − Supreme Court − 11 July 2025 − [2025] IESC 32
Prejudicial evidence − probative− admissibility − prosecution appeal − relevance – retrial − interests of justice − public interest − judicial discretion
The September edition of Irish IP/IT Update, the team at William Fry write how the Supreme Court recently delivered its judgment in Dillon v Irish Life Assurance Plc [2025] IESC 37, providing important clarification on how claims for non-material damages, such as distress, upset and anxiety, arising from data breaches should be approached in litigation. In this case, the central issue was whether an authorisation from the Personal Injuries Assessment Board (PIAB), now the Personal Injuries Resolution Board, is required when a plaintiff claims non-material damages arising from a data breach.
The September edition of Irish Company Law Update is now available for subscribers of Irish Company and Commercial Law. In this issue, Dr Thomas Courtney writes that the most significant development comes from the UK’s Privy Council in Jardine Strategic Limited v Oasis Investments II Master Fund Ltd and 80 others [2025] UKPC 34. There, the Privy Council determined that the so-called ‘disclosure rule’ or ‘shareholder rule’ which said that the shareholders in a company were entitled to see the legal advice provided to the company was misconceived and had no proper juristic basis since it ignored the most fundamental of all company law principles, that the company is a separate legal entity from its shareholders and that its assets are its assets, not its shareholders’ assets. Meanwhile, in Ireland the Rule in Battle had another outing before the High Court in Caraglass Limited t/s Zeeko v Minister for Education [2025] IEHC 443 of 31 July 2025 (Geary J). Personal liability was imposed on directors for the costs of a winding-up petition in Re MPB Developments Limited [2025] EWHC (Ch) 129. The non-application of the Rules of the Superior Courts on derivative actions to actions brought in respect of non-Irish companies was considered in O’Donoghue and Manning v Murphy, Quigley and Walsh [2025] IEHC 435.
The title Law and Technology by David Cowan is now available for subscribers of the Irish IP IT Service. By providing an accessible and holistic approach to law and technology issues, this book will guide practitioners through the technological challenges facing them both in their working practices and in the matters they handle. Law and Technology will help on both a practical and theoretical level, and will give practitioners line of sight of the technology challenges ahead. Students, and those undertaking further professional training, will find all the major issues are examined
Law and Technology lays the groundwork for a discipline of Law and Technology and is an authoritative text for practitioners and a range of undergraduate, postgraduate, and professional courses in the discipline, as well as a reference on the impact of technology on other legal disciplines, for example company law, criminal law and the law of torts. Uniquely, the book is rooted in Irish law; appropriately so given Ireland's role in the EU with a major Big Tech presence, and the fact that an Irish university is the home to the first-ever Law and Technology modules at the LLB level as core and compulsory subjects.
The third edition of Evidence in Criminal Trials by Yvonne Daly and Liz Heffernan is now live on the Irish Criminal Law Service.
Evidence in Criminal Trials is the only Irish textbook devoted exclusively to the subject of criminal evidence. It provides extensive coverage of law and practice on the admissibility of evidence, the presentation of evidence in court and the pre-trial gathering and disclosure of evidence. The work combines analysis of traditional evidentiary doctrine with discussion of its application in practice and takes account of policy development and reform. The subject of evidence is discussed in the broader context of fundamental rights protection under the Constitution, the ECHR and EU law.
This updated and extended third edition captures the many significant changes in the law of criminal evidence in recent years, including in the areas of:
Key legislation and cases examined include:
This book will appeal to individuals working and studying in the areas of criminal law and evidence. It will be essential reading for legal practitioners, academics and law students and it will be of interest to others engaged with criminal justice and the court system.
Our newest property law title Registration of Deeds and Title Acts is now live on Irish property law. Written by the leading authority in the area, JCW Wylie, Registration of Deeds and Title Acts: Annotations and Commentary is an indispensable guide to the legislation governing this key aspect of property and conveyancing law.
This title sets out the legislation governing the Registry of Deeds and Land Registry (which now operate under Tailte Éireann, established by the Tailte Éireann Act 2022) in Ireland. Each provision of the Registration of Title Act 1964 and Registration of Deeds and Title Act 2006 is set out and fully consolidated, followed by insightful commentary explaining the purpose and meaning of each provision.
This new book is a companion to Prof Wylie's highly regarded Land and Conveyancing Law Reform Acts: Annotations and Commentary, which is now in its third edition.
The title Irish Income Tax 2025 by Tom Maguire is now live for subscribers of Irish Tax. This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision.
Irish Income Tax 2025 provides a complete analysis of the principles and practice of income tax in Ireland. It also provides an examination of recent key decisions by the courts in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2024.
"The Bible of Irish income tax ...", Irish Independent, 28 January 2018.
This title is included in Bloomsbury Professional's Irish Tax online service.
The August issue of the Bloomsbury Cyber Law Briefing is now available for subscribers.
The latest update to A Practical Guide to UK Accounting and Auditing Standards is now live for subscribers. All chapters have been fully updated to reflect the periodic review amendments. Updates include new sections relating to the on-balance sheet lease accounting provisions in FRS 102 (September 2024) in Chapter 13, and updates to the FRC Ethical Standard issued in January 2024 in Chapter 28. A summary of changes can be found here.
The latest update to the Bloomsbury Professional Tax Guide is now live for subscribers. The commentary has been bought up-to-date with Finance Act 2025, recent changes to HMRC guidance and relevant case decisions. Examples have also been updated throughout.
The August issue of the Bloomsbury IP/IT Law Briefing is now available for subscribers.
In its judgment in Moderna Inc v Pfizer Ltd & Ors [2025] EWCA Civ 1032, the England and Wales Court of Appeal upheld a decision of Mr Justice Meade finding that Moderna’s patent relating to mRNA was valid and infringed. In its judgment, the Court provided guidance on the identification of the skilled person and the role of expert witnesses.
In the High Court, Deputy High Court Judge David Stone struck out most of a claim concerning alleged infringement of copyright in typefaces but declined to grant summary judgment on one point (Lish v The Northern Block Ltd & Anor [2025] EWHC 2172 (Ch)).
His Honour Justice Hacon found a patent for a system for creating an immersive experience which combines driving a real go-kart with the features of a video game invalid for lack of inventive step and added matter in his judgment in Battlekart Europe SA v Chaos Karts 1 Ltd & Ors [2025] EWHC 1936 (IPEC).
Lant v Plastic Head Music Distribution Ltd & Anor [2025] EWHC 1954 (IPEC), a judgment of Recorder Amanda Michaels, concerned the subsistence and ownership of the copyright in six artworks and two photographs associated with the hard rock band Venom.
The Scottish Court of Session has upheld a decision that royalties should continue to be paid under a licence agreement after the relevant patents had expired (Rocep-Lusol Holdings Limited v Lindal Dispenser GmbH [2025] CSIH 20 CA97/23).
The Court of Appeal of the Unified Patent Court (UPC) has clarified when it will be appropriate to refer questions to the Court of Justice of the European Union (CJEU) in its order in expert e-Commerce GmbH and expert Klein GmbH v Seoul Viosys Co., Ltd UPC_CoA_380/2025.
The Hamburg local division of the UPC has granted a preliminary injunction to Dyson in its dispute with Dreame over a patent for hair stylers (Dyson Technology Limited v Dreame International (Hong Kong) Limited et al UPC_CFI_387/2025). The injunction covers certain Dreame products and applies to the UPC territory and Spain, which is not a UPC member.
Finally, the UPC Patent Mediation and Arbitration Centre (PMAC) is now accepting applications to be placed on the list of mediators, arbitrators and experts.
The August issue of the Bloomsbury Company and Commercial Law Briefing is now available for subscribers.
The latest update to Norfolk and Montagu on the Taxation of Interest and Debt Finance is now live for subscribers. A summary of the updated material can be found here. It includes a summary of the First Tier Tribunal decision in Gary Quillan v Commissioners for HMRC ([2025] UKFTT 421 (TC)); and a note about the July 2025 draft legislation providing for a new regime for the taxation of ‘carried interest’ was published which ‘treats’ a carried-interest holder as carrying on a trade for income tax purposes.
Issue 90 of Termination of Employment is now available for subscribers.
The July-August 2025 issue of Pensions Law Briefing is now available for subscribers.
The September issue of Bloomsbury Family Law Briefing is now available for subscribers.
YM v ML (Article 13(b): Behaviour: Mental Health: Immigration) [2025] EWHC 2219 (Fam) (26 August 2025), Nicholas Allen KC (as a High Court judge) – Order for return of child (aged two) to Australia, following mother’s abduction. Her Hague Convention, Art 13(b) defence (grave risk that a child’s return would expose the child to physical or psychological harm etc) was not made out.
C v S [2025] EWFC 254 (16 July 2025), Dexter Dias J (at final hearing) – Long-running Children Act 1989, Pt 2 proceedings where exceptionally the father (F) was awarded a costs order of 50% of his claimed costs and based on the extent of the unreasonableness of M's overall conduct.
Smith v The Lord Chancellor & Anor [2025] EWFC 241, [2025] WLR(D) 427 (1 August 2025), Sir Andrew McFarlane P – Litigant in person’s claim for a non-party costs order (NCPO) against the Lord Chancellor refused: the court has no power to make such an order.
Clarke v Guardian News and Media Ltd [2025] EWHC 2193 (KB) (22 August 2025), Steyn J – The claimant’s witness appears to have calculated that it is better for him to risk being in contempt than it is for him to give the evidence on oath. The court was ‘entitled to draw the conclusion that key elements of that statement are false (see [67])’ said the judge.
AB v B & Anor [2025] EWHC 1891 (Fam) (4 July 2025), Francis J – In Inheritance (Provision for Family and Dependants) Act 1975 proceedings, application for a non-party disclosure order under Civil Procedure Rules 1998, r 31.17 (in parallel terms to Family Procedure Rules 2010 (FPR 2010), r 21.2) confidentiality restraints did not prevent the court making a non-party production order by the company half of which was owned by the deceased.
PMC (a child by his mother FLR) v Cwm Taf Morgannwg University Health Board [2025] EWCA Civ 1126, [2025] WLR(D) 449 (28 August 2025) – Child’s appeal allowed from order of Nicklin J refusing anonymity. Anonymity ordered. Court of Appeal guidance on up-to-date procedure for an anonymity application.
The breadth of the set aside jurisdiction of family courts
In L v L [2006] EWHC 956 (Fam), [2008] 1 FLR 26 (2 May 2006), Munby J described as a ‘procedural quagmire’ the ability of family courts to review or set aside their orders. Mostly, he had in mind financial relief orders. Of Matrimonial and Family Proceedings Act 1984 (MFPA 1984), s 31F(6) Lady Hale in Sharland v Sharland [2015] UKSC 60, [2016] AC 871, [2015] 2 FLR 1367 (14 October 2015) echoed Munby J. She continued her judgment by considering the practical effects of MFPA 1984, s 31F(6) in family proceedings. Alongside Sharland a different function of MFPA 1984, s 31F(6) was being considered by the Court of Appeal in Re E (Children: Reopening Findings of Fact) [2019] EWCA Civ 1447, [2019] 1 WLR 6765, [2020] 1 FLR 162 (14 August 2019) and how it could be used for courts to review earlier decisions in the light of new evidence.
The common law background to MFPA 1984, s 31F(6) and an understanding of the court’s set aside jurisdiction for all civil proceedings is derived from Matrimonial Causes Rules 1947 (MCR 1947), r 36 (and earlier common law and rules). That rule was explained by Peek v Peek [1948] P 46, [1947] 2 All ER 578 (PDA Div Ct: Lord Merriman P and Wallington J); and, as explained, the terminology of MCR 1947, r 36 is preserved today over 75 years later.
This article looks at the history of the jurisdiction in family proceedings and asks whether recent limited amendments to FPR 2010 have taken the law – procedurally – seriously backwards and the rule makers use of old terminology obscures what MFPA 1984, s 31F(6) is trying to do.
Vol 30, No 3 of Communications Law is now available for subscribers.
The latest update to the Corporation Tax Annual is now live for subscribers. This updates fully reflects the provisions of Finance Act 2025 and related HMRC guidance, as well as recent Tribunal decisions. A summary of changes can be found here.
Issue 84 of International Succession Laws is now live for subscribers. This contains a general update of the following chapters - A5: Austria, B4: Bermuda, F3: France, and I1: India.
Issue 102 of Children Law and Practice is now available for subscribers.
This update contains the most significant revision to the text since 2014, when the work was substantially revised and updated to take into account the changes brought about by the creation of the new Family Court.
The original structure of the work, which was published on the day that the Children Act 1989 came into force, followed the structure of the Act. An initial Division covering parental responsibility was followed by Divisions on the orders available in private and public law proceedings, and local authority responsibility. Over the years, as the law has developed, the original Divisions have expanded and been modified, and others have been added. However the broad structure of the work has remained consistent.
The advantage of this structure was that the reader knew at a glance where to look for information about care orders, adoption or appeals. However there were a number of topics which appeared in two or more Divisions, leading to duplication and the need for frequent cross-referencing. The topic of jurisdiction, for example (which has expanded beyond all recognition since 1991) appeared in Divisions B (private law); C (public law) and G (child abduction).
In order to draw out these crossover topics and present them in a more accessible way, Update 102 introduces a new Division (AA) entitled ‘General Principles and Procedure’. This Division pulls together the major crossover topics (jurisdiction, the welfare principle, evidence and confidentiality and disclosure) into one unified section, alongside an explanation of the relationship between the Family Court and the High Court and an overview of the Family Procedure Rules 2010. The authors hope that this will reduce the need to follow cross-references between the different Divisions, and make it easier for readers to go straight to the text they need. The structure of the remaining Divisions remains unchanged, but duplicated material has been removed, leading to a slight reduction in the length of the narrative overall. The material that was in Division H has been subsumed into other divisions, so that division no longer exists.
The August issue of Bloomsbury Family Law Briefing is now available for subscribers.
T v H [2025] EWHC 1875 (Fam) (9 July 2025), Cusworth J – Children’s habitual residence held to be England and Wales, not Poland as the mother (M) sought to establish. Hague Convention, Art 7(1)(b) sets out four principles (listed) which must be established. M had failed to do so, said the judge.
Re G (A Child: Scope of Fact-Finding) [2025] EWCA Civ 1044 (31 July 2025) – Case management appeal is care proceedings: a small child was born to a mother (M) whose previous child had died when that child was, six years earlier, in the care of M (herself then a child). The judge refused an application to fact-find that death. The Court of Appeal agreed by a majority.
The New Lottery Company Ltd v The Gambling Commission [2025] EWHC 1710 (TCC), [2025] WLR(D) 374 (7 July 2025), Sir Vivian Ramsey as a High Court judge – Where an interested party (IP) was not made a respondent to an application the court still had wide powers to order that an IP be permitted to participate in particular applications etc and where apt that IP provide specific disclosure.
Standish v Standish [2025] UKSC 26 (2 July 2025) – Adjustment of assets between parties depended on whether they had been ‘matrimonialised’. In this case they had not: H kept ‘his’ 75%. Balance of 25% should be divided equally.
Helliwell v Entwistle [2025] EWCA Civ 1055 (31 July 2025) – Short childless marriage, pre-nuptial agreement (PNA). Non-disclosure in PNA by W of around 75% of her substantial assets (around £66 million). PNA vitiated and the case sent back to another High Court judge.
Re HMP [2025] EWCA Civ 824, [2025] WLR(D) 351 (1 July 2025) – The open justice principle had two main purposes, namely (i) to enable public scrutiny of the way in which the courts decided cases; and (ii) to enable public understanding of the justice system. The limits of the open justice principle must be understood.
Culligan v Culligan (No3) (Terms of Order) [2025] EWFC 186 (3 July 2025), MacDonald J – ‘[60] In default of the submission of an agreed draft order within seven days of the date of this judgment, the court will draft the terms of the order and a sealed copy will be sent to the parties.’
GLAS SAS (London Branch) v European Topsoho SARL [2025] EWCA Civ 933, [2025] WLR(D) 403 (24 July 2025) – Inadequacy of reasons given by a judge could be a ground for appeal (see [21]). The court defined what the judge should have done (para [32]).
Expert evidence in family proceedings
A couple of recent cases have recalled the importance of familiarity with opinion – now called ‘expert’ – evidence in family, as in any civil, proceedings. A Local Authority v X (Attendance of Experts) [2025] EWFC 137, [2025] WLR(D) 300 (3 June 2025), MacDonald J reminded parties and their advisers of what are the special qualities involved in involving the evidence of expert witnesses in a case, and of whatever type of case is involved.
