The First-tier Tribunal has published an updated Form N463 for asking the Administrative Court to urgently consider starting a judicial review. The update includes revised email addresses, a replaced Welsh version, and changes made to reflect amendments to the Civil Procedure Rules on judicial review.
The Upper Tribunal has clarified how 'ordinary residence' should be determined for special educational needs responsibilities under the Children and Families Act 2014. It held that the test in Barnet v Shah, as explained in later Supreme Court authority, applies in the SEN context rather than the social care approach used for local authority social services functions. The decision also confirms that the First-tier Tribunal can and should resolve disputes over which local authority is responsible during section 51 appeals.
The Upper Tribunal Tax and Chancery considered an inheritance tax appeal concerning business property relief for shares in a company. The central issue was whether the company’s business consisted wholly or mainly of making or holding investments under section 105(3) of the Inheritance Tax Act 1984.
