FTT Upholds Information Notice But Varies It
Under Schedule 36 of the Finance Act 2008, HM Revenue and Customs (HMRC) may require a taxpayer to provide information or documents that are reasonably required for the purpose of...
Continue readingA recent decision of the Court of Appeal has emphasised the importance of the provision of good quality, relevant evidence in cases involving children.
The case concerned a council’s decision to place two children up for adoption against their mother’s wishes. In such cases, the stakes are high as the future of the child, as well as that of his or her family, is in point.
The Court also stressed that it is essential for the judge hearing the case to provide sufficient reasoning for his or her decision. This should include a comprehensive evaluation of the possible options and should take a ‘global’ evaluation of the child’s welfare.
In refusing the mother’s application to overturn the decision of the Family Court, the Court of Appeal set out detailed guidance for judges on the factors to take into account when making such decisions.