In law, adopted children are regarded as having been born to their adoptive parents. The Family Division of the High Court recently considered whether that fact precluded a parental order being granted under the Human Fertilisation and Embryology Act 2008...
Alistair Darling’s first Pre-Budget Report contained several major surprises, and as ever it was the supporting material issued by the Treasury and HM Revenue & Customs (HMRC) that revealed the full extent of the tax changes planned.
Download our analysis of the 2007 Pre-Budget Report
This guide is for general information only and is not intended to be advice to any specific person. You are recommended to seek competent professional advice before taking or refraining from taking action on the basis of the contents of this publication. The guide represents our understanding of the law and HM Revenue & Customs practice as at October 2007, which are subject to change. These proposals may be changed in the Spring 2008 Budget and subsequent legislation.
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