On appeal from: Mrs Philipp: [2022] EWCA Civ 318
In 2018 Mrs Fiona Philipp and her husband, Dr Robin Philipp, fell victim to a fraud. They were deceived by criminals into instructing Barclays Bank (the Bank) to transfer £700,000
Section 43(5) and (6)(a) of the Local Government Finance Act 1988 (“the LGFA”) provides for a mandatory 80% relief from business rates where “the ratepayer is a charity or trustees for a charity” and the premises are “wholly or mainly
In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, comments on the Supreme Court’s decision in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs [2023] UKSC 12, which was handed down on
SSE Generation Ltd, the respondent, claimed capital allowances on expenditure incurred when constructing a hydro-electric power station at Glendoe, Fort Augustus in Scotland. Such allowances may be deducted from income for the purpose of calculating a company’s trading profits subject
(Adds comments from one of the plaintiff’s lawyers)
By Jonathan Stempel
May 8 (Reuters) – The California woman suing Subway, claiming its tuna products contain ingredients other than tuna, wants to end her lawsuit because she is pregnant, prompting Subway
The respondents in this appeal were convicted of terrorism offences. On 13 November 2020, they were sentenced to determine custodial sentences by Colton J. In accordance with the Criminal Justice (Northern Ireland) Order 2008 (the ‘2008 Order’), the judge specified
In this post, Ross Ludlow, Legal Support Assistant at Matrix Chambers, comments on the case of R v Maughan (Northern Ireland) [2022] UKSC 13. This case is considered the Northern Irish approach to reduction in sentences for defendants who
On this put up, Grant Arnold, a paralegal within the litigation staff at CMS, previews the choice awaited from the Supreme Court docket in Unger and Anor (in substitution for Hasan) v Ul-Hasan (deceased) and Anor.
Actual Background
Ms Hasan
On enchantment from: [2020] CSIH 60
The claimant on this case is a VAT-registered enterprise principally specializing within the sale of allotted spectacles and laser eye surgical procedure underneath the identify Optical Specific. VAT operates in a big measure by
On enchantment from: [2019] EWCA Civ 112
This enchantment raised questions of appreciable significance for firm legislation. It offers the primary alternative for the Supreme Courtroom to contemplate the existence, content material and engagement of the so-called “creditor responsibility”: the
