This appeal relates to the interpretation of the Immigration Rules, in particular the Tier 1 (Investor) Migrant regime (as in force in December 2017 – it has since been closed). This regime was designed to grant leave to remain to
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
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
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
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
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
Savannah Chrisley has a bone to pick with Bobby Bones.
The 25-year-old, whose parents Todd Chrisley and Julie Chrisley recently started their prison sentences after being found guilty of fraud charges, called out the radio host for statements he
On appeal from [2020] EWCA Civ 1521
The Appellant (“Blacks”) rented commercial retail premises from the Respondent (“S&H”) under two successive leases dated 2013 and 2018 (the “leases”). The leases stated that S&H as landlord should provide a certificate each