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
On appeal from: [2018] EWCA Civ 2026
This appeal arose out of a contractual dispute between Ukraine and the Law Debenture Trust Corporation plc (“the Trustee”), acting on behalf of the Russian Federation (“Russia”).
In 2013, Ukraine issued Eurobonds (“the
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
On appeal from [2020] EWCA Civ 1564
This appeal raised an issue of statutory construction. It arises in the context of a type of equipment known as commercial multi-user GSM (Global Systems for Mobile Communications) gateway apparatus (“COMUGs”). GSM gateways
There are many important amendments that have recently come into effect or will soon be for Pennsylvania business associations. Late last year, then-Gov. Tom Wolf signed House Bill 2057 into law (known as Act 122). Through this legislation, the “Associations
In this post, Ingrida Jakuseva, a paralegal within the Litigation and Arbitration department at CMS, previews the decision awaited from the Supreme Court in R (on the application of Palmer) v Northern Derbyshire Magistrates Court and Anor. The application for
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
On appeal from: [2021] EWCA Civ 91
Under the Value Added Tax Act 1994 (the “VAT Act“), “newspapers” are “zero-rated”, meaning Value Added Tax (“VAT“) is not charged on them. The question in this case is
In this post, Henry Powell (Associate) and Antoni Hajdon (Of Counsel) in the Real Estate Disputes team at CMS, comment on the case of Barton & Ors v Morris & Anor in place of Gwyn Jones (deceased) [2023] UKSC 3
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