Legal Update Archives - BN
29 Apr, 2026
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Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs – UKSCBlog

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

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Commissioners for His Majesty’s Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 – UKSC Blog

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

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Morgan and others v Ministry of Justice (Northern Ireland) [2023] UKSC 14 – UKSC Blog

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

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Trustees of the Barry Congregation of Jehovah’s Witnesses v BXB [2023] UKSC 15 – UKSC Blog

In this appeal, the Supreme Court is asked to decide whether the Jehovah’s Witness organization is vicariously liable for a rape committed by Mark Sewell, a former elder.

In 1984, Mr and Mrs B began attending services of the Barry