‘This appeal concerns the correct approach to evidence and the burden and standard of proof in the context of historic claims for the recovery of input Value Added Tax (“VAT”). Input tax is the VAT incurred when the taxpayer buys in supplies which it uses for the purpose of a business activity.’
UKSC Blog, 19th October 2022
Source: ukscblog.com
‘There are many points of note for those interested in Constitutional law in the recently published Retained EU Law (Revocation and Reform) Bill 2022 (“the Bill”). This post focuses on the proposal to bind the Government to accomplishing the complex process of assimilating desirable retained EU law into domestic legislation before a stated deadline using the sunsetting provisions in clauses 1 and 3 of the Bill. It asks why sunsetting is needed, suggesting the motivation lies, at least in part, in the Government’s desire to reap the so-called “Brexit dividend” by reducing the burden of regulation from EU-derived measures as quickly as possible. It goes on to question whether the sunset clauses will ultimately assist in that aim.’
UK Constitutional Law Association, 10th October 2022
Source: ukconstitutionallaw.org
‘Online platform providers are set to face new legal duties to disclose details on user engagement with their services in the EU, with an initial deadline to report such information by the middle of February next year likely to apply, according to analysis undertaken by Out-Law.’
OUT-LAW.com, 15th September 2022
Source: www.pinsentmasons.com
‘In July the Government published the Data Protection and Digital Information Bill, the next step in its much publicised plans to reform the UK Data Protection regime following Brexit. Ibrahim Hasan sets out the key changes.’
Local Government Lawyer, 9th September 2022
Source: www.localgovernmentlawyer.co.uk
‘The high court has ordered the Environment Agency to reduce water abstraction and protect England’s rare wetland habitats, in a landmark case that confirms that European nature conservation laws remain enforceable despite Britain having left the EU.’
The Guardian, 7th September 2022
Source: www.theguardian.com
‘Liz Truss risks igniting another row with the EU which could lead to tariffs on British exports if she tries to dilute workers’ rights too much, legal experts and union leaders have said.’
The Guardian, 6th September 2022
Source: www.theguardian.com
‘What’s the significance of the UK’s departure from the EU for the UK’s 14 Overseas Territories, in relation to trade, funding, defence, and sovereignty?’
House of Commons Library , 1st August 2022
Source: commonslibrary.parliament.uk
‘The EU has launched fresh legal action against the UK over its enforcement of post-Brexit trading rules in Northern Ireland.’
BBC News, 22nd July 2022
Source: www.bbc.co.uk
‘The Home Office is being taken to court by a government-sponsored Brexit watchdog over the “unlawful” treatment of 2.5 million EU citizens in the UK. The High Court has confirmed that the Independent Monitoring Authority for the Citizens’ Rights Agreements (IMA), designed to protect the rights of EU nationals in the UK, has been granted permission to proceed with a judicial review claim against the department.’
The Independent, 30th June 2022
Source: www.independent.co.uk
‘Environment secretary George Eustice wants to tear up a key piece of European law that environmentalists say protects cherished habitats in the UK.’
The Guardian, 30th June 2022
Source: www.theguardian.com
‘Briefings on the Northern Ireland Protocol, including on EU-UK negotiations, Article 16, international law, and information on the UK Government announcement to change the Protocol through the Northern Ireland Protocol Bill.’
House of Commons Library , 26th June 2022
Source: commonslibrary.parliament.uk
‘The UK government has said it expects to outline its plans for reform to data protection law this month.’
OUT-LAW.com, 14th June 2022
Source: www.pinsentmasons.com
‘The Northern Ireland Protocol is part of the Withdrawal Agreement, designed to set out the legal parameters of the withdrawal of the UK from the EU. The Government proposes to introduce legislation to unilaterally change the Protocol. On the face of it, this would appear to place the Government on the highway to a breach of international law. But are there any off-ramps which allow it to avoid this destination? This blog post examines one possible off-ramp, that this course of action is consistent with the Vienna Convention on the Law of Treaties 1969.’
UK Constitutional Law Association, 13th June 2022
Source: ukconstitutionallaw.org
‘UK product liability laws need to be updated to address the use of artificial intelligence (AI), an expert has said.’
OUT-LAW.com, 8th June 2022
Source: www.pinsentmasons.com
“Lady Rose, United Kingdom Association For European Law Annual Lecture”
Supreme Court, 23rd may 2022
Source: www.supremecourt.uk
‘A recent decision of the CJEU has addressed the definition of habitual residence for divorce jurisdiction under Art 3 of BIIA. It confirms the interpretation hitherto held in England that a party can have only one habitual residence at one time. But it has also given a strong indication that habitual residence has to be continuous for the requisite period before the date of issuing of proceedings and not just on the date of issue. This has been a controversy in English case law over many years, with the majority of professional opinion allegedly being that habitual residence was only necessary on the date of issue and merely residence for the requisite preceding period. The Ministry of Justice relied on this interpretation in drafting England’s new post Brexit divorce jurisdictional law, on the basis of following EU law. Now, seemingly, that is not so. What will now be the position in England dealing with cases involving EU Member States? In any event what is the position with transitional cases?’
Family Law, 12th May 2022
Source: www.familylaw.co.uk
‘On 28 April 2022, the Subsidy Control Bill received Royal Assent and became the Subsidy Control Act 2022. The Act is expected to come into force in autumn 2022. Until then, the provisions of the Subsidy Control Chapter of the Trade and Cooperation Agreement between the UK and EU will continue to apply. This article highlights five things that will change when the Act comes into force.’
Mills & Reeve, 10th May 2022
Source: www.mills-reeve.com
‘This is the second judgment given by the Supreme Court in this case. In the first judgment ([2020] UKSC 15), the Court set out the background to the dispute and made a reference to the Court of Justice of the European Union, upon which judgment was delivered on the 13th of January 2022. The Supreme Court could then determine this appeal without the need for any further hearing.’
UKSC Blog, 11th May 2022
Source: ukscblog.com
‘The Respondent is the corporate trustee of a tax-exempt United Kingdom pension fund. It held a large portfolio of UK and overseas shares. To generate revenue, it engaged in a practice known as stock lending. This involves a shareholder (the lender) transferring ownership of shares to another party (the borrower) on terms that the borrower will (i) return equivalent shares to the lender at the end of the lending period and (ii) pay an amount to the lender equivalent to the dividends paid on the shares during that period. These payments are known as a “manufactured dividend” (“MD”) if the shares are held in a UK company. If the shares are in a non-UK company, they are known as a “manufactured overseas dividend” (“MOD”).’
UKSC Blog, 27th April 202
Source: ukscblog.com
‘The narrow result of this appeal is that, on the facts, it was proportionate and lawful for a charity to restrict the allocation of its housing stock to Orthodox Jewish families. However, in reaching that conclusion, Lord Sales, giving the leading judgment, made a number of points of wider importance.’
UKSC Blog, 4th April 2022
Source: ukscblog.com
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