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Should the Court of Protection take a stricter approach to digital assets, LPAs and financial abuse?
The Court of Protection ("CoP"), established under the Mental Capacity Act 2005 ("MCA 2005"), operates at the intersection of three pressures that the legislation was not designed to anticipate. First,...
Read sampleDo Mental Capacity Safeguards Properly Protect Autonomy in Best-Interests Decisions?
Introduction The Mental Capacity Act 2005 (MCA) represents the principal legislative framework governing decision-making for adults who lack capacity in England and Wales. Its stated philosophical commitment is to autonomy:...
Read sampleShould marriage continue to revoke a will, given concerns about predatory marriage and elder abuse?
Introduction The principle that a marriage automatically revokes a pre-existing will is a long-standing feature of the law of succession in England and Wales, enshrined in section 18 of the...
Read sampleWill HMRC’s Cryptoasset Reporting Framework Reduce Tax Avoidance Without Overburdening Platforms?
Introduction The United Kingdom's adoption of the OECD Cryptoasset Reporting Framework (CARF), operationalised through the Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 and supporting HMRC guidance, represents...
Read sampleHas the Abolition of Non-Dom Status Created a Fairer Residence-Based Tax System?
Introduction On 6 April 2025, the United Kingdom formally abolished the remittance basis of taxation for individuals domiciled outside the United Kingdom—the so-called "non-dom" regime—replacing it with a new residence-based...
Read sampleDo Earned Settlement Reforms Fairly Balance Migration Control with Integration and Family Life?
Introduction The Government's earned settlement proposals, first announced in the May 2025 White Paper Restoring Control over the Immigration System and elaborated in the November 2025 consultation document A Fairer...
Read sampleDoes the move to eVisas create a risk of digital exclusion in immigration status checks?
Introduction The United Kingdom's immigration system is undergoing its most significant operational transformation in a generation. At the heart of this change is the mandatory transition from physical immigration documents,...
Read sampleWhat Due Diligence Should Be Carried Out in Business Sales After the Failure to Prevent Fraud Offence?
Introduction The introduction of the failure to prevent fraud offence under sections 199–209 of the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) has materially altered the risk landscape...
Read sampleHow should solicitors advise small businesses on Companies House identity verification and new filing obligations?
1. Introduction: A New Era of Corporate Transparency and the Solicitor’s Advisory Role The Economic Crime and Corporate Transparency Act 2023 (ECCTA) represents the most significant reform of the UK’s...
Read sampleShould force majeure clauses be rethought in light of sanctions, shipping disruption and supply-chain shocks?
Introduction English contract law, celebrated for its emphasis on certainty and party autonomy, does not possess a self-executing doctrine of force majeure. Instead, these clauses are creatures of contract, meticulously...
Read sampleIs English Commercial Law Ready for Electronic Trade Documents and Digital Bills of Lading?
The Electronic Trade Documents Act 2023 ('ETDA 2023') purports to resolve what had become a singular embarrassment in English commercial law: the doctrinal refusal to recognise an electronic bill of...
Read sampleDoes the Failure to Prevent Fraud Offence Mark a Real Shift in Corporate Accountability?
Introduction The introduction of the failure to prevent fraud offence under sections 199 to 209 of the Economic Crime and Corporate Transparency Act 2023 (ECCTA) represents Parliament's most ambitious attempt...
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