Legal Update
Postal Code For Chinese Manufacturers To Be Required By US CBP Beginning This Weekend
As part of a continued effort to enforce the Uyghur Forced Labor Prevention Act (UFLPA) and to provide early warning to importers and their representatives that goods may have been produced in the Xinjian Uyghur Autonomous Region (XUAR), US Customs and Border Protection (CBP) ) will require businesses to provide a valid postal code for […]
UFLPA Enforcement Remains Work in Progress
US Customs and Border Protection’s (“CBP”) implementation of the Uyghur Forced Labor Prevention Act (“UFLPA”) remains a work in progress, as importers work to mitigate shipment detentions and respond to UFLPA reviews and enforcement actions. Emerging best practices may guide stakeholders as they navigate these uncertainties. Develop a Due Diligence System Due diligence systems allow […]
This Week in the Supreme Court – w/c 17th April 2023 – UKSCBlog
On Wednesday 19th April the Court will hand-down judgment in Morgan and others v Ministry of Justice (Northern Ireland) [2023] UKSC 14. The Court will determine whether Section 30 of the Counter Terrorism and Sentence Act 2021 is incompatible with Articles 5 and/or 7 of the European Convention on Human Rights. If so, what (if […]
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 22 March 2023. The issue before the Supreme Court was broadly whether a sale of […]
This Week in the Supreme Court – w/c 15th May 2023 – UKSCBlog
Hearings in the Supreme Court are now shown live on the Court’s website. On Tuesday 16th to Thursday 18th may the Court will hear the case of Polmear and another v Royal Cornwall Hospitals NHS Trust, on appeal from [2022] EWCA Civ 12. The Court will consider whether an individual can make a claim for […]
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 to corporation tax. Commissioners for His Majesty’s Revenue and Customs (“HMRC”) disputed certain allowances claimed […]
This Week in the Supreme Court – w/c 8th May 2023 – UKSCBlog
Hearings in the Supreme Court are now shown live on the Court’s website. On Wednesday 10th may the Court will hand-down judgment in Jalla and another v Shell International Trading and Shipping Company and another [2023] UKSC 16. The Court will determine whether pollution caused to land and waterways by an offshore oil spill constitutes […]
Jalla and another v Shell International Trading and Shipping Company and another [2023] UKSC 16 – UKSC Blog
This appeal concerns the tort of private nuisance (a civil wrong) in the context of a major oil spill. The question at issue is whether there is a continuing private nuisance and hence a continuing cause of action. This is an important question because it affects when the limitation period for the bringing of claims […]
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 a “custodial period” of half of the term of their sentences which gave rise to […]
This Week in the Supreme Court – w/c 24th April 2023 – UKSCBlog
On Tuesday 25th and Wednesday 26th April the Court will hear the case of Independent Workers Union of Great Britain v Central Arbitration Committee and anotheron appeal from [2021] EWCA Civ 952. The Court will consider whether the CAC’s refusal to accept the Union’s application to be recognized by Deliveroo for collective bargaining interfere with […]