DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 7 – UKSC Blog

DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 7 – UKSC Blog

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

Sara & Hossein Asset Holdings Ltd (a company incorporated in the British Virgin Islands) v Blacks Outdoor Retail Ltd [2023] UKSC 2 – UKSC Blog

Sara & Hossein Asset Holdings Ltd (a company incorporated in the British Virgin Islands) v Blacks Outdoor Retail Ltd [2023] UKSC 2 – UKSC Blog

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

Candey Ltd v Crumpler and one other (as Joint Liquidators of Peak Motels and Resorts Ltd (In Liquidation)) [2022] UKSC 35 – UKSC Weblog

Candey Ltd v Crumpler and one other (as Joint Liquidators of Peak Motels and Resorts Ltd (In Liquidation)) [2022] UKSC 35 – UKSC Weblog

Candey Ltd, the appellant, acted as a solicitor for Peak Motels & Resorts Ltd (“PHRL”) between April 2014 and March 2016 in respect of worldwide litigation and numerous different issues. One such matter was an motion within the Excessive Courtroom