Macfarlanes

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

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

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

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

By Macfarlanes

The Supreme Court delivered its decision this week in UKI (Kingsway) Limited v Westminster City Council, a significant case concerning...