New Judgment: Commissioners for Her Majesty’s Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd [2022] UKSC 10 – UKSC Blog

Posted April 28th, 2022 in double taxation, EC law, news, pensions, Supreme Court, tax credits by sally

‘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”).’

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UKSC Blog, 27th April 202

Source: ukscblog.com

Case Preview: Stanford International Bank Ltd (In Liquidation) v HSBC Bank Plc – UKSC Blog

Posted April 27th, 2022 in appeals, banking, damages, debts, insolvency, liquidators, news, Supreme Court by sally

‘On 19 January 2022, the Supreme Court heard the appeal in Stanford International Bank Ltd (In Liquidation) v HSBC Bank Plc. The appeal turns on whether a company in liquidation can be considered to have suffered loss where, while it is still trading, its bank pays money out of the company’s accounts to discharge debts owed by the company. It is likely that this case will further set out the limits of the Quincecare duty, following a spate of recent high-profile cases in this area.’

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UKSC Blog, 26th April 2022

Source: ukscblog.com

Case Comment: Her Majesty’s Attorney General v Crosland [2021] UKSC 58 – UKSC Blog

‘Mr Crosland appealed against a decision of the Supreme Court in which he was ordered to pay a fine of £5,000 to HM Paymaster General, and costs of a further £15,000, for contempt of court. The court at first instance (“First Instance Panel”) was satisfied that Mr Crosland committed contempt of court by disclosing the outcome of the court’s judgment in R (on the application of Friends of the Earth) v Heathrow Airport Ltd [2020] UKSC 52 (“Heathrow Judgment”) whilst still in draft and subject to embargo.’

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UKSC Blog, 26th April 2022

Source: ukscblog.com

Supreme Court to issue ruling next week on lawfulness of voter ID pilot schemes – Local Government Lawyer

‘The Supreme Court will next week (27 April) issue its ruling on whether the voter identification (“ID”) pilot schemes that were implemented in the May 2019 local government elections were lawful.’

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Local Government Lawyer, 21st April 2022

Source: www.localgovernmentlawyer.co.uk

Case Comment: R (on the application of Z) v Hackney LBC [2020] UKSC 40 – UKSC Blog

‘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.’

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UKSC Blog, 4th April 2022

Source: ukscblog.com

Case Comment: Croydon London Borough Council v Kalonga [2022] UKSC 7 – UKSC Blog

‘Ms Chipo Kalonga (“Ms Kalonga”) was the tenant of a property in Croydon under a flexible tenancy for a fixed term of five years from 25 May 2015 to 24 May 2020 (the “Tenancy Agreement“). Croydon London Borough Council was her landlord (“Croydon“).’

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UKSC Blog, 5th April 2022

Source: ukscblog.com

Case Comment: Bott & Co Solicitors v Ryanair DAC [2022] UKSC 8 – UKSC Blog

Posted April 5th, 2022 in airlines, compensation, delay, fees, news, solicitors, Supreme Court by sally

‘The case brought by Bott & Co Solicitors (“Bott”) against Ryanair DAC (“Ryanair”) concerns the extent of the solicitor’s equitable lien, a remedy that has been recognised by the courts for over two hundred years.’

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UKSC Blog, 1st April 2022

Source: ukscblog.com

Case Preview: Harpur Trust v Brazel – UKSC Blog

Posted April 5th, 2022 in EC law, holiday pay, news, part-time work, Supreme Court, working time by sally

‘On 9 November 2021, the Supreme Court heard the appeal in Harpur Trust v Brazel. The forthcoming decision is expected to provide some much-needed clarity on how employers should approach calculating annual leave entitlement and pay for workers who work irregular hours, including those workers on zero hours contracts.’

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UKSC Blog, 1st April 2022

Source: ukscblog.com

Lewis Graham: The Reed Court by Numbers: How Shallow is the ‘Shallow End’? – UK Constitutional Law Association

Posted April 4th, 2022 in constitutional law, judicial review, news, Supreme Court by sally

‘In a recent critical essay for the London Review of Books, Conor Gearty penned a wonderful, if provocative, account of the recent output of the UK Supreme Court, and attributed a substantial amount of influence to its President, Lord Reed. His “commitment to formalism”, said Gearty, has led to a series of decisions which shrink human rights protections, valorise the state and (especially) the government, and “insulate the decision-maker from judicial review” in all but the most extreme circumstances. The Supreme Court, he suggested, is in no danger of being out of its depth; Reed has marshalled the judges to the safe waters of “the shallow end”.’

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UK Constitutional Law Association, 4th April 2022

Source: ukconstitutionallaw.org

Case Comment: In The Matter of T (A Child) [2021] UKSC 35 – UKSC Blog

‘In this post, Matthew Purchase QC of Matrix Chambers discusses the Supreme Court’s decision in the matter of T (A Child) [2021] UKSC 35. The Court was asked to consider two things: first, whether it was a permissible exercise of the High Court’s inherent jurisdiction to make an order authorising a local authority to deprive a child of his or her liberty in this category of case, and secondly if, contrary to T’s argument the High Court can have recourse to its inherent jurisdiction to make an order of the type in question, what the relevance is of the child’s consent to the proposed living arrangements.’

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UKSC Blog, 30th March 2022

Source: ukscblog.com

Fixed term secure tenancies and forfeiture – Nearly Legal

‘Croydon London Borough Council v Kalonga (2022) UKSC 7. In which the Supreme Court considered the position on termination of “flexible tenancies” – fixed term secure tenancies – during the fixed term. We saw the Court of Appeal judgment dismissing Croydon’s appeal of the dismissal of its possession claim. Croydon then appealed to the Supreme Court.’

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Nearly Legal, 27th March 2022

Source: nearlylegal.co.uk

Bott urges solicitors to put all defendants on notice of equitable lien – Legal Futures

Posted March 18th, 2022 in airlines, appeals, compensation, delay, fees, law firms, news, solicitors, Supreme Court by tracey

‘Litigators should now put defendants on notice at the start of any matter that they will enforce an equitable lien if necessary, the senior partner of Bott & Co has advised.’

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Legal Futures, 18th March 2022

Source: www.legalfutures.co.uk

Firm to take champerty case to Supreme Court – Law Society’s Gazette

Posted March 18th, 2022 in appeals, assignment, champerty, law firms, news, solicitors, Supreme Court by tracey

‘A London commercial firm will ask the Supreme Court to develop the common law of champerty after an appeal over the assignment of its now-deceased client’s claim was dismissed.’

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Law Society's Gazette, 17th March 2022

Source: www.lawgazette.co.uk

Breaking: Supreme Court backs solicitors over right to recover costs – Law Society’s Gazette

Posted March 16th, 2022 in airlines, appeals, compensation, costs, delay, law firms, news, solicitors, Supreme Court by tracey

‘Solicitors handling flight compensation claims had a right to their costs despite the airline trying to deal directly with their clients, the Supreme Court has ruled.’

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Law Society's Gazette, 16th March 2022

Source: www.lawgazette.co.uk

Julian Assange denied permission to appeal against extradition – BBC News

Posted March 15th, 2022 in appeals, computer crime, extradition, news, Supreme Court by tracey

‘The Supreme Court has refused to allow Julian Assange his latest appeal against extradition to the US.’

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BBC News, 14th March 2022

Source: www.bbc.co.uk

Devolved powers and the internal market post-Brexit – UK Human Rights Blog

‘R (on the Application of the Counsel General for Wales) v Secretary of State for business, Energy and Industrial Strategy [2022] EWCA Civ 118. The Court of Appeal decision handed down on 9th February 2022 is an important case concerning devolved powers.’

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UK Human Rights Blog, 3rd March 2022

Source: ukhumanrightsblog.com

Supreme Court to hear appeal over ruling by coroner that Article 2 ECHR not engaged where vulnerable woman died – Local Government Lawyer

‘The Supreme Court has granted permission to appeal over a coroner’s ruling that Article 2 of the European Convention on Human Rights (Right to life) was not engaged in a case where a vulnerable, 52-year-old woman with Down’s syndrome and learning disabilities died.’

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Local Government Lawyer, 1st March 2022

Source: www.localgovernmentlawyer.co.uk

Case Comment: Bloomberg LP v ZXC [2022] UKSC 5 – UKSC Blog

‘In this post, Jessica Eaton, an associate in the litigation team at CMS, comments on the Supreme Court’s decision in the Bloomberg LP v ZXC [2022] UKSC 5, case which cojeet_lthumbncerned the right to privacy in the context of a criminal investigation.’

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UKSC Blog, 25th February 2022

Source: ukscblog.com

New Judgment: Craig (AP) v Her Majesty’s Advocate (for the Government of the United States of America) and another (Scotland) [2022] UKSC 6 – UKSC Blog

Posted February 25th, 2022 in appeals, extradition, fraud, human rights, news, Scotland, sentencing, Supreme Court by sally

‘The appellant is a British citizen living in Scotland. In May 2017, the US Government made a request for his extradition to the US, where he is accused of committing an offence relating to securities fraud.’

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UKSC Blog, 24th February 2022

Source: ukscblog.com

Case Preview: Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd and another – UKSC Blog

Posted February 23rd, 2022 in appeals, corporation tax, HM Revenue & Customs, news, Supreme Court, taxation by sally

‘In this post, Andre Anthony, a senior associate in the Tax team at CMS, previews the decision awaited from the UK Supreme Court in Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd and another EWCA Civ 663. The appeal was heard by the Supreme Court on 25 and 26 January 2022. The Supreme Court was asked to consider whether accounting debits relating to the grant of share options to employees are a deductible expense for corporation tax purposes.’

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UKSC Blog, 21st February 2022

Source: ukscblog.com