Section 43(5) and (6)(a) of the Local Government Finance Act 1988 (“the LGFA”) provides for a mandatory 80% relief from business rates where “the ratepayer is a charity or trustees for a charity” and the premises are “wholly or mainly
In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, comments on the Supreme Court’s decision in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs [2023] UKSC 12, which was handed down on
Hearings in the Supreme Court are now shown live on the Court’s website.
On Wednesday 10th may the Court will hand-down judgment in Jalla and another v Shell International Trading and Shipping Company and another [2023] UKSC 16. The
Hearings in the Supreme Court are now shown live on the Court’s website.
On Tuesday 16th to Thursday 18th may the Court will hear the case of Polmear and another v Royal Cornwall Hospitals NHS Trust, on appeal
SSE Generation Ltd, the respondent, claimed capital allowances on expenditure incurred when constructing a hydro-electric power station at Glendoe, Fort Augustus in Scotland. Such allowances may be deducted from income for the purpose of calculating a company’s trading profits subject
This appeal concerns the tort of private nuisance (a civil wrong) in the context of a major oil spill. The question at issue is whether there is a continuing private nuisance and hence a continuing cause of action. This is
On Tuesday 25th and Wednesday 26th April the Court will hear the case of Independent Workers Union of Great Britain v Central Arbitration Committee and anotheron appeal from [2021] EWCA Civ 952. The Court will consider whether
Shortly after Russia invaded Ukraine, refugees from the threatened nation started showing up at Mexico’s border with the United States. Roughly 1,000 Ukrainians a day flew to Tijuana on tourist visas, desperate to reach U.S. soil.
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The volume
On Wednesday 3rd and Thursday 4th may the Court will hear the case of R (on the application of Imam) v London Borough of Croydon, on appeal from [2022] EWCA Civ 601. The Court will consider when should
In this appeal, the Supreme Court is asked to decide whether the Jehovah’s Witness organization is vicariously liable for a rape committed by Mark Sewell, a former elder.
In 1984, Mr and Mrs B began attending services of the Barry