Tag: corporate law articles

This Week in the Supreme Court – w/c 12th June 2023 – UKSCBlogThis Week in the Supreme Court – w/c 12th June 2023 – UKSCBlog

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

On Wednesday 14th june the Court will hand-down judgment in JTI POLSKA Sp. Zoo and others v Jakubowski and others [2023] UKSC 19. The Court will determine whether the Supreme Court should depart from the judgment of the House of Lords in James Buchanan & Co. Ltd v Babco Forwarding & Shipping (UK) Ltd. [1978] AC 141 and hold that excise duty payable in respect of goods which are stolen in the course of international carriage by road cannot be claimed under article 23.44 of the

Improving The International Supply Chain Through IPEFImproving The International Supply Chain Through IPEF

How IPEF Builds On Prior Trade Relationships Negotiated By The Biden Administration:

In May 2023, the Biden Administration announced the Indo-Pacific Economic Framework for Prosperity (IPEF), a commitment to improving supply chains between the US, and the Indo-Pacific nations of Australia, Brunei, Fiji, India, Indonesia, Japan, Malaysia , New Zealand, the Philippines, Singapore, South Korea, Thailand, and Vietnam.

The stated goal of the IPEF is “to coordinate actions to mitigate and prevent future supply chain disruptions and secure critical sectors and key products for our manufacturers.”

The IPEF also responds to increasing tensions between the US and China that have

London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC BlogLondon 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 this appeal, the Supreme Court is asked to decide whether the respondent, Nuffield Health, is entitled to this mandatory 80% relief in respect of its members-only gym known as Merton Abbey.

Nuffield Health (the respondent) is a registered charity whose purposes are “to advance, promote

Commissioners for His Majesty’s Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 – UKSC BlogCommissioners 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 by SSE for tax years 31 March 2006 to 31 March 2012 on the basis that in their view certain relevant assets did not give rise to allowable expenditure under the Capital Allowances Act 2001 (the “Act”).

SSE appealed to the First-tier Tribunal (the “FTT”).

UFLPA Enforcement Remains Work in ProgressUFLPA 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 stakeholders as they navigate these uncertainties.

Develop a Due Diligence System

Due diligence systems allow companies to proactively evaluate forced labor risks within their supply chains through comprehensive information gathering and robust risk assessments, which can mitigate the legal and reputational consequences of forced labor.

To establish a due diligence system, a company should:

  • Continuously collect information on Tier 1

They just want to silence him, the prosecutor saysThey just want to silence him, the prosecutor says

Against their wishes, James and Jennifer Crumbley will not be allowed to attend their son’s hearing to determine whether he will have a chance at parole or will spend the rest of his life in prison for a deadly school shooting.

Without explaining why, a judge this week denied the Crumbleys’ request to attend their son’s so-called Miller hearing — an event that their lawyers argued “is of paramount importance.”

“The Crumbleys remain very concerned about their son and ask this court to allow them to attend the Miller hearing,” defense attorneys Shannon Smith and Mariell Lehman said in a

This Week in the Supreme Court – w/c 27th March 2023 – UKSCBlogThis Week in the Supreme Court – w/c 27th March 2023 – UKSCBlog

On Wednesday 29th and Thursday 30thth march the Court will hear the case of Jalla and another v Shell International Trading and Shipping Company and another, on appeal from [2021] EWCA 63. This case concerns the Bonga oil field, 120km off the coast of Nigeria, where Shell extracts oil using a mobile oil rig. On 20 December 2011, there was a leak from one of the flexible flowlines between the rig and mooring buoy while oil was being transferred onto a ship. The spill contained at least 40,000 barrels and was one of the largest spills in Nigerian

JTI POLSKA Sp. Zoo and Ors v Jakubowski and Ors – UKSCBlogJTI POLSKA Sp. Zoo and Ors v Jakubowski and Ors – UKSCBlog

In this post, David McKie and Dany Bitar, partners and associates respectively in the litigation team at CMS, preview the decision awaited from the Supreme Court in JTI POLSKA Sp. Zoo and Ors v Jakubowski and Ors.

Overview

This leapfrog appeal was heard by the Supreme Court on 28 February 2023. The case concerns whether a carrier is liable under the Convention on the Contract for the International Carriage of Goods by Road 1956 (“CMR”) for approximately £500,000 in excise duty payable by the owners of a cargo of cigarettes, because of a partial theft of the