This has nothing to do with tax but – the High Court decided that a sperm donor was a ‘parent’ and entitled to a ‘parenting order’ under the Family Law Act 1975 (I thought I should get my head out of the tax books for this one).
This was in Masson v Parsons, decided on 19 June 2019. The case was widely reported as having significant implications for artificial insemination. The facts do limit the scope of what might otherwise horrify donors who thought they had no obligations.
See below for the facts and the High Court’s reasons.