Coinciding with the rise of legal sports betting in the US, the NFL Draft has evolved into one of the more entertaining weekends of the year now that fans and bettors alike can wager on an endless selection of prop bets and futures. From betting on who will be the draft’s first overall pick to […]

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 […]

Hearings in the Supreme Court are now shown live on the Court’s website. On Wednesday 22nd 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 […]

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 […]

Hearings in the Supreme Court are now shown live on the Court’s website. On monday 13th March and Tuesday 14th 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 […]

“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 […]

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 […]

Hearings in the Supreme Court are now shown live on the Court’s website.: On Monday 6th and Tuesday 7th 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 […]