Legal Update
London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC Blog
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
Aluminum Is Now A Hot Topic In Supply Chain And Trade
Last Friday, February 24, 2023, the Biden Administration issued a Proclamation on Adjusting Imports of Aluminum into the United States. You can read the full proclamation here.
The Proclamation states that, beginning on March 10, 2023, a 200% ad valorem
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
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
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
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
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
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
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
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