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System under threat

Items in this month's issue illustrate increasing threats to the rule of law and the integrity of the legal system

HMRC revises inheritance tax procedures

Process changes regarding the IHT400 set out in newsletter

Office of the Public Guardian updates

Professional guardian applications invited; new EPOAR declaration

OSCR issues guidance to reduce risk of fraud

Trustees advised to take precautions or face sanctions

PVG disclosure scheme to be streamlined

Consultation on simplified system closes shortly

HMRC revises residential property CGT payment scheme

Rules for UK residents and non-residents to be aligned

“No order” ruling justified for contact failure contempt

Sheriff entitled to give opportunity to reflect and change

Service on a four year old? The purpose of form F9

Appeal Court appoints reporter to take child's views instead

Unravelling a decree granted in ignorance but not error

Application for recall, rather than appeal, is correct procedure

No permanence order where kinship not fully considered

Sheriff attacks reliance on expert evidence on proposed carer

Children held to have new habitual residence in Germany

Order granted for return following removal to Scotland

Letter: why the voluntary registration delays?

Clients have paid a lot, but are still waiting, and no information is forthcoming