On appeal from [2021] EWCA Civ 21

This appeal is concerned with the validity of a provision in a lease which allows the landlord to revise the proportion of the overall costs of maintaining the wider estate that a leaseholder should pay by way of a service charge.

The dispute related to long leases of residential flats in a block in Southsea, Hampshire. The leaseholders were required to pay service charges towards the overall costs incurred by the landlord in maintaining the building and wider estate. Each lease provided that the leaseholder was to pay a specific percentage of the

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

In this post, Eilidh Douglas, Senior Associate in the ICE Disputes team at CMS, previews the case of Republic of Mozambique v Privinvest Shipbuilding SAL (Holding) and Ors, which was heard by the UK Supreme Court on 24 and 25 January 2023.

Factual Background

The appellant is the Republic of Mozambique (“the Republic”). The case relates to the development of the Republic’s economy and in particular, the opportunities afforded by its coastline and territorial waters for tuna fishing and gas exploitation.

Through three special purpose vehicles (the “SPVs”) wholly owned by the Republic, it entered into three contracts (the “Contracts”)

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

On appeal from [2020] CSHI 51

This appeal is concerned with the provision of community care services to disabled persons pursuant to the Social Work (Scotland) Act 1968 (the “1968 Act”) and the charges made for such provision.

The appellant is acting as guardian for her son. At the time of the hearing, Mr. McCue was 27 years old. He has Down’s Syndrome and lives with his parents. He is disabled within the meaning of section 6 of the Equality Act. As a result of his disability, he is provided with community care services by the respondent, Glasgow City Council

This appeal is concerned with the meaning of a condition that was attached to the grant of planning permission for a development site in the outskirts of Swindon. The proposed development included two roads, a “North-South access road” which ran southward from a new junction with the A420 and continued to the southern boundary of the site, and an “East-West spine road” which ran to the eastern boundary of the site from a roundabout on the North-South access road. The appellant’s planning committee granted outline planning permission for the site subject to a number of conditions. Condition 39 read as

On this put up Rebecca Khan, a Authorized Help Assistant at Matrix Chambers, feedback on the case of Khan v Meadows [2021] UKSC 21 – handed down on the 18th of June 2021. This enchantment raised essential questions concerning the software of the scope of responsibility precept in scientific negligence instances. The judgment is handed down along with the court docket’s judgment in Manchester Constructing Society v Grant Thornton UK LLP [2021] UKSC 20.

The Information

The appellant, Ms Meadows, is the mom of a kid with haemophilia and autism. Previous to her being pregnant, the appellant consulted her GP

As former President Donald Trump’s legal woes mount, the line between his criminal defense and his 2024 presidential campaign is blurring, a political and financial muddying that The Washington Post projects will only worsen as multiple prosecutions continue to dominate his time, resources and messaging.

Trump’s appeals to stay out of prison on social media, in rally speeches and in interviews have become a mainstay of his candidacy, as evidenced by his frequent claims online that the criminal investigations against him are “witch hunts” that constitute election interference. His criticism of his indictments and the