![Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 12 – UKSC Blog](https://s0.wp.com/i/blank.jpg "Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 12 – UKSC Blog")
On appeal from: [2021] CSHI 29
This appeal concerns whether the appellant (trading as Moulsdale Properties) should have charged value added tax (“VAT”) on the sale price of a property which he sold to a purchaser who had no connection to him in September 2014.
Sales of land and buildings are generally exempt from VAT in accordance with Schedule 9 Group 1 to the Value Added Tax Act 1994 (“VATA”). However, paragraph 1 of Schedule 10 to VATA gives a taxable person an option to tax transactions relating to a particular parcel of land. Where the option to tax is…
Hearings in the Supreme Court are now shown live on the Court’s website.
On monday 13th March and Tuesday 14th march the Court will hear the case of R (on the application of Officer W80) v Director General of the Independent Office for Police Conduct and otherson appeal from [2020] EWCA Civ 1301. The case will consider whether, in the context of police misconduct proceedings, it is open to a reasonable disciplinary panel to make a finding of misconduct if an officer’s honest, but mistaken, belief that his life was threatened was found to be unreasonable. The hearing will begin…
Gilbert Carrasquillo/Getty ImagesLegal updates on AEW stars Jeff Hardy and Tammy Sytch have arrived. At times, the two have dominated the news wire with their legal troubles over the past year, and the latest update shows that one issue may be closer to the end, while another still has a way to go.
PWInsider is reporting that Hardy is, as of now, still scheduled for a pre-trial hearing on February 23. It was noted that court records have indicated Hardy’s defense and the prosecution were trying to come to a plea agreement for Hardy, though nothing had been made…
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…
Published Tuesday, Jan. 17, 2023 | 11:42 p.m
Updated 0 milliseconds ago
SEATTLE (AP) — The Washington state Supreme Court has brushed aside the final remaining legal hurdle in the way of a $4 billion by Albertsons to its shareholders dividend ahead of a proposed merger with rival Kroger.
The state’s highest court on Tuesday declined to review a case against the dividend brought by state Attorney General Bob Ferguson, The Seattle Times reported.Ferguson had argued that the payment could financially weaken Albertsons and lead to shuttering locations of Albertsons and of Safeway, which Albertsons owns.
In a two-page…
The household of Bryan Kohberger, the suspect who was charged with murdering 4 College of Idaho college students final November, has launched an announcement saying that they care deeply for the victims’ households, and can proceed to like and assist their son.
NewsNation reporter Brian Entin posted the assertion from Kohberger’s household to Twitter on Sunday.
The household’s assertion mentioned, “At the beginning we care deeply for the 4 households who’ve misplaced their treasured kids. There are not any phrases that may adequately specific the unhappiness we really feel, and we pray every day for them.”
It continued: “We are…
![Stanford Worldwide Financial institution Ltd (in liquidation) v HSBC Financial institution PLC (Expedited) [2022] UKSC 34 – UKSC Weblog](https://i.ibb.co/n3GR16f/pebisnis-menandatangani-kontrak-legal-potret-stok-yythk.jpg "Stanford Worldwide Financial institution Ltd (in liquidation) v HSBC Financial institution PLC (Expedited) [2022] UKSC 34 – UKSC Weblog")
On enchantment from: [2021] EWCA Civ 535
The Appellant (“SIB”) is an organization included in Antigua and Barbuda that went into liquidation in 2009. Most of SIB’s enterprise was promoting funding merchandise to worldwide prospects. Nonetheless, throughout 2003 to 2009, SIB was being run as a big Ponzi scheme. Buyer withdrawals and funds when funding merchandise supposedly matured have been being produced from capital invested by different prospects relatively than funding proceeds. In 2008, many purchasers requested withdrawals from SIB fearing that it could turn into bancrupt.
SIB had 4 financial institution accounts with the Respondent (“HSBC”). These accounts have…
Published Saturday, July 15, 2023 | 9:01 p.m
Updated 14 hours, 10 minutes ago
SEATTLE (AP) — A big mound of fresh dirt sits at Terry Taylor’s marijuana farm in the high desert of north-central Washington state. Each hole for a new plant gets filled with the clean soil.
Large swaths of recently installed landscape fabric cover the ground, and soon the dirt roads on his property will be covered in crushed rock to keep dust contaminated from covering the crops.
Taylor’s pot farm is one of several getting back to business after state regulators halted their operations in April,…
