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

On Wednesday 22^nd march the Court will hand-down judgment in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 12. The judgment will determine whether the taxpayer’s sale of certain property to an unconnected purchaser was a supply exempt from value added tax under Schedule 10 to the VAT Act 1994. The hand-down will take place at 9:45am in Courtroom 1.

On Thursday 23^rd march the Court will hear the case of R (on the application of Officer W80)

On appeal from: [2021] CSHI 29

This appeal concerns whether the appellant (trading as Moulsdale Properties) should have charged value added tax (“VAT”) on the sale price of a property which he sold to a purchaser who had no connection to him in September 2014.

Sales of land and buildings are generally exempt from VAT in accordance with Schedule 9 Group 1 to the Value Added Tax Act 1994 (“VATA”). However, paragraph 1 of Schedule 10 to VATA gives a taxable person an option to tax transactions relating to a particular parcel of land. Where the option to tax is

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

On monday 13^th March and Tuesday 14^th march the Court will hear the case of R (on the application of Officer W80) v Director General of the Independent Office for Police Conduct and otherson appeal from [2020] EWCA Civ 1301. The case will consider whether, in the context of police misconduct proceedings, it is open to a reasonable disciplinary panel to make a finding of misconduct if an officer’s honest, but mistaken, belief that his life was threatened was found to be unreasonable. The

“Pay now, argue later” is ultimately the decision of the Supreme Court in Sara & Hossein Asset Holdings Ltd v Blacks Outdoor Retail Ltd. Lord Hamblen (with whom Lord Hodge, Lord Kitchin and Lord Sales agreed) gave the majority opinion of the court, with Lord Briggs dissenting. In this post, Sophie Campbell, as Associate in the litigation team at CMS, comments on the decision, handed down on 18 January 2023.

background

Sara & Hossein Asset Holdings Ltd (“S&H”) was the landlord and Blacks Outdoor Retail Limited (“B”) was the commercial tenant of retail premises in Liverpool. B

In this post, Mark Chapman and Alisha Young (both associates within the Insurance Group at CMS) preview the decision awaited from the Supreme Court in Lifestyle Equities CV and Anor v Ahmed and Anor. The appeal was heard by the Supreme Court on 20 & 21 February 2023 and judgment is now awaited.

The issues appealed to the Supreme Court are the extent of the liability of a director, or senior executive employee, for causing a company to commit a civil wrong, for which a claim can be brought without a finding of fault by the wrongdoer (eg, a ‘strict

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

On Monday 6^th and Tuesday 7^th March 2023 the Court will hear The Manchester Ship Canal Company Ltd v United Utilities Water Ltd No 2on appeal from [2022] EWCA Civ 852. The Court will consider whether The Manchester Ship Canal Company Limited can bring a private law claim in nuisance and/or trespass against United Utilities Water Limited in respect of unauthorized discharges of untreated foul water by UU into the canal. The hearing will begin at 11:00am in Courtroom 47 of the Manchester Civil

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

On Tuesday 28th February 2023the Court will hear the case of JTI POLSKA Sp. Zoo and others v Jakubowski and otherson appeal from [2021] EWHC 1465. The case concerns whether the Supreme Court should depart from the judgment of the House of Lords in Buchanan (under the Practice Statement (Judicial Precedent) [1966] 1 WLR 1234) 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(4) of the CMR

MONTAGUE, Texas — A judge ruled to temporarily suspend Clay County Sheriff Jeffrey Lyde from his official duties after a hearing Thursday for a petition to oust him from the elected office.

The judge did not designate an interim sheriff Thursday. Lyde’s suspension will not take effect until the judge appoints an interim sheriff and that person posts a bond.

Senior Justice Lee Gabriel requested both sides to send lists of potential candidates. She opted not to go with the