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
On Wednesday 29th and Thursday 30thth march the Court will hear the case of Jalla and another v Shell International Trading and Shipping Company and another, on appeal from [2021] EWCA 63. This case concerns the Bonga oil
On Wednesday 5th April the Court will hand-down judgment in R (on the application of Pearce and others) v Parole Board for England and Wales [2023] UKSC 13. The court will determine two questions: (i) When the Parole Board
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 [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
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, 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
In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the decision awaited from the Supreme Court in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs. The appeal was heard by
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According to a new report, there has been a legal update in the case regarding Tammy Sytch, perhaps best known to wrestling fans for her time in WWE as Sunny.
Sytch is currently facing
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