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

Harvard law professor and Twitter liberal Laurence Tribe fell for a fake tweet showing a screenshot purportedly from Montana Gov. Greg Gianforte announced his child was “immaculately conceived.”

The fabricated screenshot, shared by a Twitter user, attributes a tweet to the Republican governor’s official Twitter account, with the text, “Much like my Lord and Savior Jesus Christ, my child was immaculately conceived, blessing me and my wonderful wife Susan the ability to remain virgins. #virginityrocks”

While the tweet was immediately presumed fake in the comment section, Tribe, a renowned retired Harvard professor, seemed to have missed the memo.

HARVARD PROFESSOR

On appeal from: [2019] EWCA Civ 1999

Foxpace Limited (“Foxpace”), the Fourth Respondent, owned a property known as Nash House in London. This appeal concerns an oral agreement between Foxspace and Mr Barton, the First Respondent, regarding the Nash House. In the High Court it was held that Foxspace agreed to pay Mr Barton £1.2 million if he introduced a purchaser for Nash House who bought it for £6.5 million. The £1.2 million represented deposits and other expenses that Mr Barton had lost on two previous attempts to buy Nash House.

Mr Barton introduced to Foxspace a purchaser who attempted

Santos reported 40 of them.

In fact, his campaign accounted for roughly half of all expenses by all campaigns that cost exactly $199.99 — a statistical improbability.

The rarity of campaign expenses falling so close to the legal limit for retaining receipts has raised concerns that the Santos campaign’s disbursements were “deliberately falsified,” a complaint from the Campaign Legal Center alleges. Major questions about Santos’ campaign financing remain unanswered, including the source of $700,000 that the New York congressman ostensibly loaned to his campaign despite questions about his personal finances.

“This was a multi-thousand dollar operation,” said Adav Noti, a

In this post, Ross Ludlow, Legal Support Assistant at Matrix Chambers, comments on the case of R v Maughan (Northern Ireland) [2022] UKSC 13. This case is considered the Northern Irish approach to reduction in sentences for defendants who pleaded guilty to offenses at an early stage of proceedings.

The Supreme Court was asked to consider two sentencing policies – firstly, that stage at which the defendant indicated their intention to plead guilty is important, in that in order to be entitled to the maximum discount they must plead guilty at the earliest opportunityand secondly, that the reduction

An intense standoff led to armed law enforcement entering a white van that possibly contained the suspect accused of killing at least 10 people—and wounding 10 others—Saturday in Monterey Park. The suburb is located in Los Angeles.

A news conference to address the mass shooting will be held at 4:30 pm local time (7:30 pm ET) at

BOISE, Idaho

Twenty-two regional and national news organizations have formed a coalition to ask a judge to