‘A recent English Court of Appeal decision provides food for thought surrounding the use of “incidental” in tax legislation, an expert has said.’
OUT-LAW.com, 12th February 2024
Source: www.pinsentmasons.com
‘It was put in place more than 70 years ago to protect citizens from the “dark arts” but now an old-fashioned law banning hypnosis and mesmerism has been overturned by a comedy hypnotist – and he did it without putting anyone under.’
The Guardian, 7th February 2024
Source: www.theguardian.com
‘The Court of Appeal is set to rule on whether a litigation funding agreement (LFA) that was amended to take account of the Supreme Court ruling in PACCAR is valid.’
Legal Futures, 23rd January 2024
Source: www.legalfutures.co.uk
‘The way that thousands of pieces of UK legislation are interpreted could change after a new Act impacting the way EU-derived laws are applied in the UK entered into force.’
OUT-LAW.com, 3rd January 2024
Source: www.pinsentmasons.com
‘Cottam & Ors v Lowe Management Ltd (HOUSING – RENT REPAYMENT ORDER – statutory definitions of “person managing” and “person in control of” an HMO) (2023) UKUT 306 (LC). This is a quite significant Upper Tribunal decision on a rent repayment order application appeal on the statutory meaning of “person managing” and “person in control” of an HMO, with an interesting other issue on the effect of the owner of the property being a “health service body” for the purposes of Schedule 14 Housing Act 2004.’
Nearly Legal, 30th December 2023
Source: nearlylegal.co.uk
‘Artificial intelligence (AI) systems cannot be the owner of, nor be transferred, patent rights in the UK, the Supreme Court has ruled.’
OUT-LAW.com, 20th December 2023
Source: www.pinsentmasons.com
‘A ruling by the UK’s Upper Tribunal (UT) disallowing certain types of expenditure relating to windfarm projects from qualifying for plant and machinery tax allowances has indicated the tribunal’s “strict and narrow” interpretation of the provisions for qualifying expenditure.’
OUT-LAW.com, 13th December 2023
Source: www.pinsentmasons.com
‘Paul Newman KC has written a casenote on the recent decision of the CA in Campbell v NHS Business Services Authority, in which a member was held to have died in pensionable service and therefore to have been entitled only to a death in service benefit lump sum, rather than a higher ill health lump sum, by reason of untaken leave entitlement.’
Pensions Barrister, 23rd November 2023
Source: www.pensionsbarrister.com
‘Under the Insolvency Act 1986 (IA 1986), office-holders are given wide powers but they are subject to the control of the court. In order to allow insolvency practitioners to carry out their duties efficiently and without having constantly to look over their shoulders, this control has always been exercised with a light touch. In recent years there have been several important cases examining these issues.’
Gatehouse Chambers, 11th October 2023
Source: gatehouselaw.co.uk
‘Wild camping is once again allowed on Dartmoor after the national park won a successful appeal against a ruling in a case brought by a wealthy landowner.’
The Guardian, 31st July 2023
Source: www.theguardian.com
‘The Court of Appeal is to give its ruling in a legal battle over the right to wild camp in Dartmoor National Park.’
The Independent, 31st July 2023
Source: www.independent.co.uk
‘In a decision that may come as little surprise to those working in the fields of inquiries and public law, the Divisional Court consisting of Dingemans LJ and Garnham J dismissed the Cabinet Office’s application for judicial review of a notice issued by Baroness Hallett, the Chair of the UK Covid-19 Inquiry (“the Inquiry”) requesting the production of WhatsApp messages.’
UK Human Rights Blog, 26th July 2023
Source: ukhumanrightsblog.com
‘Litigation funders will have to redraft the terms of their agreements following a widely awaited ruling by the Supreme Court this morning. In PACCAR Inc & Ors v Competition Appeal Tribunal & Ors, four out of five justices ruled that such agreements fall within the statutory definition of damages-based agreements (DBAs). As they had been entered in to without satisfying conditions for DBAs, they were therefore unenforceable.’
Law Society's Gazette, 26th July 2023
Source: www.lawgazette.co.uk
‘Agreements with third-party litigation funders are damages-based agreements (DBAs), the Supreme Court said today in a ruling likely to invalidate almost all existing arrangements.’
Legal Futures, 26th July 2023
Source: www.legalfutures.co.uk
‘This appeal concerns a matter of statutory interpretation in the context of litigation funding. Litigation funding involves the agreement of a third party (with no prior connection to the litigation) to finance all or part of the legal costs of certain litigation, in return for a percentage of any damages recovered should the funded litigant be successful. In particular, this appeal concerns whether each of the agreements to provide this funding, known as litigation funding agreements (“LFAs”), constitute a “damages-based agreement” (“DBA”), a term given a specific definition by statute. In order to be lawful and enforceable a DBA has to satisfy certain conditions. The LFAs have been entered into without satisfying those conditions, so the question whether they constitute DBAs is critical for their enforceability.’
UKSC Blog, 26th July 2023
Source: ukscblog.com
‘Paul Newman KC has written an article on the principles of statutory construction, which might be relevant to the interpretation of a term of art used in a statutory instrument – such as “accrued rights” in the contracting-out legislation recently considered by the court in Virgin Media Ltd v NTL Pension Trustees II Ltd.’
Pensions Barrister, 13th July 2023
Source: www.pensionsbarrister.com
‘In this post, Jack Prytherch, Of Counsel in the Tax Disputes & Investigations team at CMS, comments on the Supreme Court’s decision in HMRC v SSE Generation Ltd [2023] UKSC 17, which was handed down on 17 May 2023. The issue before the Supreme Court was the extent to which SSE Generation Ltd (“SSE”) was entitled to claim capital allowances on expenditure incurred when constructing the hydro-electric power station at Glendoe, Fort Augustus in Scotland (the “Glendoe Scheme”). The CMS Tax Disputes & Investigations team was pleased to have advised SSE on this case. Counsel for SSE were Jonathan Peacock KC and Michael Ripley.’
UKSC Blog, 27th June 2023
Source: ukscblog.com
‘This appeal relates to the interpretation of the Immigration Rules, in particular the Tier 1 (Investor) Migrant regime (as in force in December 2017 – it has since been closed). This regime was designed to grant leave to remain to high-net-worth individuals making a substantial financial contribution to the UK. To qualify individuals were required to have £1 million (of either their own money or money borrowed from a UK-regulated financial institution) under their control in the UK. They must also have invested at least £750,000 of such sum in the UK through UK Government bonds or in shares in or loans to active and trading UK-registered companies (subject to certain further restrictions and exclusions).’
EIN Blog, 21st June 2023
Source: www.ein.org.uk
‘The appellants are road hauliers based in Poland. The respondents are part of a group of companies that buy and sell tobacco products internationally. The respondents contracted the appellants to transport a consignment of cigarettes from Poland to England. The road carriage was undertaken subject to the Convention on the Contract for the International Carriage of Goods by Road 1956 (the “CMR”), an international treaty which widely governs international transport by road and has the force of law in the UK under domestic legislation. Under a European excise duty suspension arrangement, excise duty on the cigarettes was suspended until such time as the consignment was released for commercial consumption, or was deemed to have been released for commercial consumption, as in the case of non-delivery or partial delivery due to theft.’
UKSC Blog, 14th June 2023
Source: ukscblog.com
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