Jul 02, 2021 What was Parliament's intention? The Supreme Court takes a purposive approach to tax statute in Balhousie Holdings Ltd v HMRC By Pippa Goodfellow The case of Balhousie Holdings Ltd v HMRC concerned the zero-rated supply of a newly constructed care home. The key issue was whether the...
May 17, 2021 Pulling the Tooth out: no concept of staleness By Damiano Sogaro The decision by the United Kingdom Supreme Court in HMRC v Tooth published on Friday is notable for rejecting the existence of staleness...
Jan 15, 2021 Supreme Court judgment concludes FCA business interruption test case - FCA reports that more policyholders will have valid claims By Alexander Cibulskis Today the Supreme Court handed down its judgment in the FCA's Business Interruption (BI) test case.The judgment substantially upholds the...
Dec 11, 2020 Supreme Court breathes life into UK class action regime By Simon Day Alex Evans Michael Freedman In a highly anticipated judgment, the Supreme Court has today confirmed that the initial hurdle for parties to clear in seeking to bring...
Dec 19, 2018 Supreme Court catches up with modern day methods of communication By Macfarlanes The Supreme Court delivered its decision this week in UKI (Kingsway) Limited v Westminster City Council, a significant case concerning...