In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the decision awaited from the Supreme Court in Commissioners for His Majesty’s Revenue and Customs v Vermilion Holdings Limited. The appeal was heard by the Supreme Court on 7 February 2023.

The Supreme Court was asked to consider whether the grant of an option to acquire share capital in the appellant (“VHL”) to one of its directors should be treated as an employment-related securities option for the purposes of section 471 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”),

On appeal from [2022] NICA 15

These proceedings challenge the lawfulness of the Northern Ireland Protocol (“the Protocol”), which formed part of the agreement between the United Kingdom (“the UK”) and the European Union (“the EU”) regarding the UK’s exit from the EU . The Protocol was given legal effect by section 7A (“section 7A”) of the European (Withdrawal) Act 2018 (“the 2018 Act”).

The Appellants rely on three grounds of appeal.

Ground One argues the Protocol is incompatible with Article VI of the Acts of Union 1800 (“Article VI”), the Acts which provided for the Union of Great Britain

Day 13 in the trial of Alex Murdaugh is set to start at 9:30 am on Wednesday, Feb. 8.

The double homicide trial of Murdaugh started Monday, Jan. 23, with the selection of the jury that would decide his fate in the deaths of his wife, Maggie, and son, Paul, in June 2021. The start of a saga that has made headlines across the nation and has become a true crime phenomenon .

Tuesday saw the state continue to build its house of circumstantial evidence and gunshot residue is the cement holding together Tuesday’s testimony. Going into Wednesday, the Murdaugh

On appeal from [2021] EWCA Civ 21

This appeal is concerned with the validity of a provision in a lease which allows the landlord to revise the proportion of the overall costs of maintaining the wider estate that a leaseholder should pay by way of a service charge.

The dispute related to long leases of residential flats in a block in Southsea, Hampshire. The leaseholders were required to pay service charges towards the overall costs incurred by the landlord in maintaining the building and wider estate. Each lease provided that the leaseholder was to pay a specific percentage of the

Hearings in the Supreme Court are now shown live on the Court’s website.

On Tuesday 7th February 2023 the Court will hear Commissioners for His Majesty’s Revenue and Customs v Vermilion Holdings Ltd (Scotland), on appeal from [2021] CSHI 45. The Court will consider if it is the right or opportunity for Mr Noble to acquire the 2007 Option (a) available by reason of his directorship of VHL (section 471(1) ITEPA); or (b) made available by Mr Noble’s employer (section 471(3) ITEPA), thereby subjecting it to income tax under Chapter 5, Part 7 of ITEPA. The hearing will begin

In this post, Frankie McPeanne, a trainee solicitor, and Emma Pinkerton, a Partner, both in the Real Estate Disputes team at CMS, preview the decision awaited from the Supreme Court in Wolverhampton City Council and others (Respondents) v London Gypsies and Travelers and others (Appellants), which is due to be heard on 8 February 2023.

background

This case concerns the issue of granting injunctions against persons unknown in respect of unauthorized encampments (colloquially known as “traveller sites”).

The primary consideration for the Supreme Court will be whether the court can grant final injunctions that prevent persons who are unknown and

Author: Dr Marion Oswald

Last week, Rt Hon. Lord Geidt resigned as the Independent Adviser on Ministers’ Interests, citing – as the straw that broke the camel’s back – a still rather opaque issues relating to international lawputting him ‘in an impossible and odious position’. This non-statutory role advises the Prime Minister on the Ministerial Code, which requires Ministers to uphold the highest standards of property, comply with the law, protect the integrity of public life and observe the Seven Principles of Public Life. The role now stands vacant, with uncertainty as to whether Lord Geidt will be