legal update 2021
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 […]
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 […]
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 Congregation. There, they made friends with Mark Sewell, his wife Mary, and their children. The […]
R (on the application of Officer W80) v Director General of the Independent Office for Police Conduct and others [2023] UKSC 24. – UKSC Blog
W80, an armed police officer, shot Jermaine Baker dead in a police operation. Mr Baker was implicated in a plot to snatch two individuals from custody. The police had intelligence that the plotters would be in possession of firearms. W80’s account was that during the intervention, Mr Baker’s hands moved quickly up to a shoulder […]
McCulloch and Ors v Forth Valley Health Board – UKSC Blog
In this post, Anna Walsh (Partner) and Nicole Ellerby (Associate) in CMS’ medical malpractice team considered the awaited decision from the Supreme Court in the Scottish case of McCulloch and Ors v Forth Valley Health Board [2021] CSHI 21. Overview The appeal of the decision in McCulloch and Ors v Forth Valley Health Board [2021] […]
R (on the application of Toraane and another) v Secretary of State for the Home Department [2023] UKSC 23 – UKSC Blog
The public sector equality duty (“PSED”) imposed by section 149 of the Equality Act 2010 is a procedural obligation that requires public bodies to have due regard to the equality needs listed in that section when exercising their functions. This appeal concerns the territorial scope of the PSED. It raises the issue of whether a […]
R (on the application of Wang and another) v Secretary of State for the Home Department [2023] UKSC 21 – UKSC Blog
This appeal relates to the interpretation of the Immigration Rules, in particular the Tier 1 (Investor) Migrant regime (as in force in December 2017 – it has since been closed). This regime was designed to grant leave to remain to high-net-worth individuals making a substantial financial contribution to the UK. To qualify individuals were required […]
This Week in the Supreme Court – w/c 19th June 2023 – UKSCBlog
Hearings in the Supreme Court are now shown live on the Court’s website. On Wednesday 21st june the Court will hand-down two judgments at 9:45am in Courtroom 1: R (on the application of Maguire) v His Majesty’s Senior Coroner for Blackpool & Fylde and another [2023] UKSC 20. The Court will determine whether the death […]