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Finance Bill 2025-26 Report Stage Explanatory Notes

HM Revenue & Customs has published explanatory notes and tax information for government amendments to the Finance Bill 2025-26 at its report stage. These notes detail changes related to the abolition of the Lifetime Allowance and tax implications for certain pension interests and umbrella companies.

Kendal Bellard v. Henry A. Hollier - Louisiana Court of Appeal Opinion

The Louisiana Court of Appeal reversed a lower court's decision, ruling that a delivery driver's employment contract is exempt from arbitration under the Federal Arbitration Act. The court found that the driver, as a transportation worker involved in interstate commerce, falls under the Act's exemption.

BAC Home Loans Servicing v. Stockstill - TILA and FDCPA Claims

The Louisiana Court of Appeal granted a writ in BAC Home Loans Servicing, L.P. v. Stockstill, reversing the trial court's denial of a motion for summary judgment. The appellate court found that the Stockstills' claims under the Truth-in-Lending Act (TILA) were time-barred.

Gold Tree Spa, Inc. v. Pd Nail Corp. - Appeal of Sanctions

The New Jersey Superior Court Appellate Division issued a non-precedential opinion affirming a trial judge's order sanctioning defendants PD Nail Corp., CD Nail Corp., Hee Jung Kim, and Sook Hee Kim an additional $39,274.31 for filing frivolous litigation. The defendants are appealing multiple prior orders related to discovery disputes and summary judgment.

DCPP v. M.M. and A.M. - Child Abuse and Neglect Case

The New Jersey Superior Court Appellate Division issued an opinion in DCPP v. M.M. and A.M. concerning findings of abuse and neglect. The court found that the trial court improperly admitted hearsay opinions from a child psychologist, which were critical to the case's outcome. The decision may impact how child testimony and expert assessments are handled in future cases.

New Jersey Solar Transition Program Appeal

The New Jersey Superior Court Appellate Division reversed a decision by the New Jersey Board of Public Utilities (BPU) regarding a solar energy project's certification. The court found that the BPU improperly denied a request for an extension to submit post-construction certification documents for a project registered in the Transition Incentive program.

B.B. v. Hochul - Children's Due Process Rights in Foster Care

The Second Circuit Court of Appeals reversed in part and affirmed in part a district court's decision in B.B. v. Hochul, finding that plaintiffs (children removed from parents) have standing to sue over New York's certification scheme for relative foster parents. The court remanded for further proceedings, noting some claims were moot.

SBK ART LLC v. Akin Gump Strauss Hauer & Feld LLP - Discovery for Foreign Litigation

The Second Circuit affirmed a district court's order granting SBK ART LLC's petition for discovery in aid of foreign litigation under 28 U.S.C. §1782. The court held that the district court did not abuse its discretion in allowing discovery from Akin Gump Strauss Hauer & Feld LLP, even though the documents might not be discoverable from the client abroad.

Connecticut Fair Housing Center v. CoreLogic Rental Property Solutions - Fair Housing Act

The Second Circuit Court of Appeals vacated in part, affirmed in part, and reversed in part a district court decision concerning claims that CoreLogic Rental Property Solutions violated the Fair Housing Act and Fair Credit Reporting Act. The court found the Connecticut Fair Housing Center lacked standing and that CoreLogic did not cause housing denials based on criminal history, but also found CoreLogic violated the FCRA regarding conservatorship documentation.

Safdieh v. Commissioner - Tax Court Summary Judgment Granted

The Second Circuit Court of Appeals vacated a Tax Court order that had granted summary judgment to Joseph Safdieh, ruling that the Commissioner of Internal Revenue may assess penalties for failing to report control of a foreign business. The court remanded the case for further proceedings.