Category: Legal Update

Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs – UKSCBlogMoulsdale 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, previews the decision awaited from the Supreme Court in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs. The appeal was heard by the Supreme Court on 17 January 2023.

The Supreme Court was asked to consider whether a sale of property by the appellant (“Moulsdale”) was exempt from VAT. More specifically, the Supreme Court considered whether Moulsdale intended or expected that the property sold was or would be a capital item in the hands of the purchaser for the purposes of the

MVRHS to provide updates on field lawsuitsMVRHS to provide updates on field lawsuits

The MVRHS committee will provide an update on their lawsuit against the Town of Oak Bluffs Planning Board on Monday.

The Martha’s Vineyard Regional High School (MVRHS) will soon present an update on its ongoing lawsuit in Massachusetts Land Court against the town of Oak Bluffs planning board over the board’s rejection of a special permit for a synthetic turf field at the high school.

An agenda item scheduled for Monday’s Feb. 6 MVRHS committee meeting at 6 pm under old/ new business will involve an “athletic field legal process update.” The most recent definitive information coming out of the

McCue (as guardian for Andrew McCue) v Glasgow City Council [2023] UKSC 1 – UKSC BlogMcCue (as guardian for Andrew McCue) v Glasgow City Council [2023] UKSC 1 – UKSC Blog

In this post, Erin Crawley, a trainee solicitor in the Infrastructure, Construction and Energy Disputes team at CMS, comments on the case of McCue (as guardian for Andrew McCue) v Glasgow City Council [2023] UKSC 1.

On 11 January 2023, the Supreme Court unanimously dismissed the appeal in McCue (as guardian for Andrew McCue) v Glasgow City Council [2023] UKSC 1, finding that Glasgow City Council’s (“the Council”) charging policy for community care services was not discriminatory. The decision, in favor of the Council, was handed down approximately two months after the case was heard by the Supreme Court.

Factual

Regulating Online Safety: Lessons from AustraliaRegulating Online Safety: Lessons from Australia

Author: Dr. Rys Farthing

Seven years ago, Australia passed its first online safety bill, the Enhancing Online Safety Actupdating and expanding it in 2021 with the Online Safety Act. While both Acts had problems and pitfalls, these were ‘global firsts’ at attempts to legislate to address the problem. As the UK’s Online Safety Bills slowly passes its way, under a now caretaker government, through its Third reading and into the House of Lords, it is timely to reflect on some of the lessons from the Australian experience over the past seven years. Below are four reflections on how the

Priscilla Presley contests daughter Lisa Marie’s will after claims of ‘inconsistencies’Priscilla Presley contests daughter Lisa Marie’s will after claims of ‘inconsistencies’

Priscilla Presley has made a challenge to the “authenticity and validity” of Lisa Marie Presley’s will, citing an unusual signature and other allegedly inconsistent details.

Lisa Marie, the only daughter of Priscilla and music icon Elvis Presley, died at 54 on 12 January after suffering cardiac arrest. She was laid to rest on January 22 at Elvis’s Graceland estate.

Priscilla is now calling into question a 2016 amendment to Lisa Marie’s living trust – a document that can serve as a will if a separate document had not been filed at the time of a person’s death.

The amendment removed

This Week in the Supreme Court – week commencing 30th January 2023 – UKSCBlogThis Week in the Supreme Court – week commencing 30th January 2023 – UKSCBlog

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

On monday 30th and Tuesday 31st January 2023 the Court will hear Jones v Birmingham City Council and another, on appeal from [2018] EWCA 1189. The issue in this case is whether Part 4 of the Policing and Crime Act 2009 is incompatible with Article 6 of the European Convention on Human Rights. In 2016 an interim injunction was granted preventing the appellant from entering a large part of central Birmingham, save for exceptional circumstances, on account of his alleged involvement in gang-related activities.

On

As war crimes mount, Ukraine faces hard choices about prosecutionsAs war crimes mount, Ukraine faces hard choices about prosecutions

Comment

KYIV — The 25 Russians convicted so far of war crimes in Ukrainian courts include a soldier who was forced two Ukrainians at gunpoint to hand over laptops and money, four who beat and tortured Ukrainian soldiers and two who admitted shelling residential buildings in the first weeks of the war.

Over 66,000 additional alleged war crimes have been reported to Ukrainian authorities since the Russian invasion last February, according to Ukraine’s Office of the Prosecutor General. The number is growing by hundreds every day as investigators fan out into the area retaken from the

DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs [2022] UKSC 26 – UKSC BlogDCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs [2022] UKSC 26 – UKSC Blog

In this post, Neal Chandru, an Associate in the Tax team at CMS, comments on the case of DCM (Optical Holdings) Ltd (“DCM”) v Commissioners for his Majesty’s Revenue and Customs (“HMRC”) [2022] UKSC 26 – handed down on 12 October 2022.

The issues on appeal before the Supreme Court were whether HMRC:

  1. were, on the facts of the case, constrained by the statutory time bar in s 73(6) of the Value Added Tax Act 1994 (“VATA”); and
  2. can deny a self-assessment claim for payment of a VAT credit while HMRC validates the claim.

The background facts which