R (on the application of Officer W80) v Director General of the Independent Office for Police Conduct and others [2023] UKSC 24. – UKSC Blog

R (on the application of Officer W80) v Director General of the Independent Office for Police Conduct and others [2023] UKSC 24. – UKSC Blog

W80, an armed police officer, shot Jermaine Baker dead in a police operation. Mr Baker was implicated in a plot to snatch two individuals from custody. The police had intelligence that the plotters would be in possession of firearms. W80’s

R (on the application of Wang and another) v Secretary of State for the Home Department [2023] UKSC 21 – UKSC Blog

R (on the application of Wang and another) v Secretary of State for the Home Department [2023] UKSC 21 – UKSC Blog

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

Commissioners for His Majesty’s Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 – UKSC Blog

Commissioners for His Majestys Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 – UKSC Blog

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

Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 12 – UKSC Blog

Moulsdale t/a Moulsdale Properties v Commissioners for His Majestys Revenue and Customs (Scotland) [2023] UKSC 12 – UKSC Blog

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

R (on the application of VIP Communications Ltd (In Liquidation)) v Secretary of State for the Home Department [2020] UKSC 10 – UKSC Blog

R (on the application of VIP Communications Ltd (In Liquidation)) v Secretary of State for the Home Department [2020] UKSC 10 – UKSC Blog

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