LAWBITES
‘Dear Child’ The Family Justice Young People’s Board has come up with a commendable toolkit for judges writing to children about the outcome of proceedings concerning them. It has been put out by the president. He recognises that ‘blank page’ inertia may have inhibited judges from communicating in this way in the past.
Interesting The HMRC interest rate on the main taxes and duties rises to 8.5%—1.50% up—as from 6 April 2025, (no) thanks to SI 2025/386. The current interest rate on what HMRC repays is 3.50%. Just saying. The official line is that the latter compares favourably with commercial practice for interest charged on loans and overdrafts and interest paid on deposits. But not compared with the late payment rate, eh? Penalties will be chargeable on top of interest after the end of 15 and 30 days from the due date. The just-made SI 2025/399 enables regulations to raise or lower those periods and the
