In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the decision awaited from the Supreme Court in Commissioners for His Majesty’s Revenue and Customs v Vermilion Holdings Limited. The appeal was heard by the Supreme Court on 7 February 2023.

The Supreme Court was asked to consider whether the grant of an option to acquire share capital in the appellant (“VHL”) to one of its directors should be treated as an employment-related securities option for the purposes of section 471 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”),

Day 13 in the trial of Alex Murdaugh is set to start at 9:30 am on Wednesday, Feb. 8.

The double homicide trial of Murdaugh started Monday, Jan. 23, with the selection of the jury that would decide his fate in the deaths of his wife, Maggie, and son, Paul, in June 2021. The start of a saga that has made headlines across the nation and has become a true crime phenomenon .

Tuesday saw the state continue to build its house of circumstantial evidence and gunshot residue is the cement holding together Tuesday’s testimony. Going into Wednesday, the Murdaugh

In this post, Frankie McPeanne, a trainee solicitor, and Emma Pinkerton, a Partner, both in the Real Estate Disputes team at CMS, preview the decision awaited from the Supreme Court in Wolverhampton City Council and others (Respondents) v London Gypsies and Travelers and others (Appellants), which is due to be heard on 8 February 2023.

background

This case concerns the issue of granting injunctions against persons unknown in respect of unauthorized encampments (colloquially known as “traveller sites”).

The primary consideration for the Supreme Court will be whether the court can grant final injunctions that prevent persons who are unknown and

In this post, Erin Crawley, a trainee solicitor in the Infrastructure, Construction and Energy Disputes team at CMS, comments on the case of McCue (as guardian for Andrew McCue) v Glasgow City Council [2023] UKSC 1.

On 11 January 2023, the Supreme Court unanimously dismissed the appeal in McCue (as guardian for Andrew McCue) v Glasgow City Council [2023] UKSC 1, finding that Glasgow City Council’s (“the Council”) charging policy for community care services was not discriminatory. The decision, in favor of the Council, was handed down approximately two months after the case was heard by the Supreme Court.

Factual

Author: Dr. Rys Farthing

Seven years ago, Australia passed its first online safety bill, the Enhancing Online Safety Actupdating and expanding it in 2021 with the Online Safety Act. While both Acts had problems and pitfalls, these were ‘global firsts’ at attempts to legislate to address the problem. As the UK’s Online Safety Bills slowly passes its way, under a now caretaker government, through its Third reading and into the House of Lords, it is timely to reflect on some of the lessons from the Australian experience over the past seven years. Below are four reflections on how the

In this post, Luke Arnold, Associate in the Real Estate team at CMS, previews the case of Rakusen v Jepson and Ors, which is due to be heard by the UK Supreme Court on 26 January 2023.

Factual Background

The respondent in this appeal, Mr Rakusen, is the leasehold owner of a flat in North London. In 2016, he granted a tenancy of the flat to Kensington Property Investment Group (“Kensington”) which permitted the subletting of individual rooms in the flat. Kensington later entered into separate agreements with the Appellants (Jepson and Ors) granting them each possession of one room.

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