A landmark Family Court judgment has highlighted the risks involved in international surrogacy arrangements. Granting a parental order in the case of Y & Anor. v V & Ors. [2022] EWFC 120, the judge was critical of the conduct of the intended parents and warned that in similar future cases the outcome might not be so happy.
The Government has published draft legislation which will introduce two important and welcome changes to the current capital gains tax (CGT) rules under which (a) the period for no gain/no loss transfers between separating and divorcing couples and (b) principal private residence (PPR) relief where one spouse or civil partner leaves the family home is to be extended.
