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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 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 […]
Who Moves Out When You Separate?
If the property is in your name only, it is sometimes the belief that the other person should be the one to leave. However there are circumstances, in particular if you have children, where you may be wise to think differently. In instances where, for example, the other parent has no means to pay rent […]
Some (General Court) Decisions Put a SMILE on Your Face
We are used to decisions about non-traditional trade marks not deserving protection in the European Union, leading to the inevitable conclusion that non-traditional trade marks can be difficult to register and keep on the register. The recent McCain decision of the EU General Court seems to go in the opposite direction, providing some guidance on […]
CJEU Paves the way for Red-Soled Heels to Widen the Scope of Liability of E-Commerce Platforms
A recent preliminary ruling by the Court of Justice of the European Union (“CJEU”) in the joint case (C-148/21 and C-184/21) between a luxury fashion brand known for its signature red-soled heels Christian Louboutins and an e-commerce giant Amazons might mark a start of an era of increased accountability of marketplaces in relation to listings […]
R (on the application of Maguire) v His Majesty’s Senior Coroner for Blackpool & Fylde and another [2023] UKSC 20 – UKSC Blog
This appeal is concerned with the conduct of an request into the death of Ms Jacqueline Maguire (“Jackie”) who died in hospital on 22 February 2017, and the impact upon this of article 2 of the European Convention on Human Rights (the “Convention ”), which concerns the right to life. Jackie, who had Down’s Syndrome, […]
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 […]
Designs ACIP amendments in force – IPwars.com
IP Australia advises that the final provisions of the Designs Amendment (Advisory Council on Intellectual Property Response) Act 2021 came into force last Thursday, 10 March 2022. Included among the important reforms which came into force are: the 12 month grace period (Sch. 1); the new exemption from infringement for prior use (Sch. 2) the […]
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 used for charitable purposes (whether of that charity or of that and other charities)”. In […]
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 tariff will be imposed on all aluminum articles and derivative aluminum articles produced in Russia. […]