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In this appeal, the Supreme Court is asked to decide whether the Jehovah’s Witness organization is vicariously liable for a rape committed by Mark Sewell, a former elder.
In 1984, Mr and Mrs B began attending services of the Barry Congregation. There, they made friends with Mark Sewell, his wife Mary, and their children. The families became close, visiting each other’s houses for tea and going on holidays and days out together. Mrs B considered Mark Sewell to be her best friend.
Towards the end of 1989, Mark Sewell’s behavior changed. He began abusing alcohol and appeared depressed. He began…
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In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the decision awaited from the Supreme Court in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs. The appeal was heard by the Supreme Court on 17 January 2023.
The Supreme Court was asked to consider whether a sale of property by the appellant (“Moulsdale”) was exempt from VAT. More specifically, the Supreme Court considered whether Moulsdale intended or expected that the property sold was or would be a capital item in the hands of the purchaser for the purposes of the Value…

On June 23, 2022, the American Bankers Association and 51 state bankers associations released a letter to the federal financial regulators1 that describes the principles the regulators should use when developing guidance and regulations on environmental, social, and governance (“ESG”) issues (“Industry Letter”).2 These principles reflect the industry’s view on how the government can maintain a free-market financial system that also addresses national and global challenges.
The Industry Letter is driven by growing concern that new ESG regulatory requirements will impede banks’ ability to provide necessary products and services to customers. In this Legal Update, we provide background on new…
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On appeal from: [2019] EWCA Civ 1999
Foxpace Limited (“Foxpace”), the Fourth Respondent, owned a property known as Nash House in London. This appeal concerns an oral agreement between Foxspace and Mr Barton, the First Respondent, regarding the Nash House. In the High Court it was held that Foxspace agreed to pay Mr Barton £1.2 million if he introduced a purchaser for Nash House who bought it for £6.5 million. The £1.2 million represented deposits and other expenses that Mr Barton had lost on two previous attempts to buy Nash House.
Mr Barton introduced to Foxspace a purchaser who attempted…

To print this article, all you need is to be registered or logged in to Mondaq.com.Our Associate, Fatima Alsayed expands on changes to regulations of pensions and retirement allowances for government employees.
The principal law governing the pensions and retirement allowances for government employees is Law No. (13) of 1975 (the “Laws”). On the 18thth of April 2022, the Shura Council along with the Council of Representatives issued amendments under Law No. (13) of 2022 (the “Amendments “or “Amended Law”) to the provisions of the Law. Its provisions provide enhanced financial security for employees working in the…

A downtown Fresno resort has now been formally shut down by the town, following a security inspection that discovered it “not in a position to function in a fashion that gives its company with a secure atmosphere.”
Fresno’s metropolis supervisor referred to as for a full security evaluation on Thursday, after the resort at Van Ness and Tulare avenues repeatedly didn’t convey its fire-alarm system as much as present requirements.
In an announcement launched Friday, Fresno Main Jerry Dyer stated the town had been working with the resort’s house owners to stay open after they up to date the hearth…
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SSE Generation Ltd, the respondent, claimed capital allowances on expenditure incurred when constructing a hydro-electric power station at Glendoe, Fort Augustus in Scotland. Such allowances may be deducted from income for the purpose of calculating a company’s trading profits subject to corporation tax. Commissioners for His Majesty’s Revenue and Customs (“HMRC”) disputed certain allowances claimed by SSE for tax years 31 March 2006 to 31 March 2012 on the basis that in their view certain relevant assets did not give rise to allowable expenditure under the Capital Allowances Act 2001 (the “Act”).
SSE appealed to the First-tier Tribunal (the “FTT”).…