![London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC Blog](https://s0.wp.com/i/blank.jpg "London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC Blog")
Section 43(5) and (6)(a) of the Local Government Finance Act 1988 (“the LGFA”) provides for a mandatory 80% relief from business rates where “the ratepayer is a charity or trustees for a charity” and the premises are “wholly or mainly used for charitable purposes (whether of that charity or of that and other charities)”. In this appeal, the Supreme Court is asked to decide whether the respondent, Nuffield Health, is entitled to this mandatory 80% relief in respect of its members-only gym known as Merton Abbey.
Nuffield Health (the respondent) is a registered charity whose purposes are “to advance, promote…
Hearings in the Supreme Court are now shown live on the Court’s website.
On Tuesday 16th to Thursday 18th may the Court will hear the case of Polmear and another v Royal Cornwall Hospitals NHS Trust, on appeal from [2022] EWCA Civ 12. The Court will consider whether an individual can make a claim for psychiatric injury caused by witnessing the death or other horrifying event of a close relative as a result of earlier clinical negligence. The hearing will begin at 10:00am in Courtroom 1.
On Wednesday 17th may the Court will hand-down judgment in Commissioners for His Majesty’s…
This appeal is concerned with the following questions: (1) When the Parole Board is deciding whether or not to direct the release of a prisoner on license, can it only take into account allegations if they are proved on the balance of probabilities? (2) Does the Parole Board’s “Guidance on Allegations” (the Guidance) misstate the law on this issue?
The Parole Board for England and Wales (“the Board”) is responsible for deciding whether or not to direct the early release of prisoners serving various categories of sentences of imprisonment. When making its decision, the Board must be satisfied that it…
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 6th and Tuesday 7th March 2023 the Court will hear The Manchester Ship Canal Company Ltd v United Utilities Water Ltd No 2on appeal from [2022] EWCA Civ 852. The Court will consider whether The Manchester Ship Canal Company Limited can bring a private law claim in nuisance and/or trespass against United Utilities Water Limited in respect of unauthorized discharges of untreated foul water by UU into the canal. The hearing will begin at 11:00am in Courtroom 47 of the Manchester Civil Justice Centre.
On…
On this submit, Tara McCarthy and James Warshaw, associates within the litigation workforce at CMS, preview the choice awaited from the Supreme Courtroom in Brake and Anor v Chedington Courtroom Property Ltd.
Factual Background
The respondents within the Supreme Courtroom are a married couple, Mr and Mrs Brake, and their son. Mr and Mrs Brake lived on a farm which they ran as a marriage and occasions venue in partnership with a 3rd celebration. Mr and Mrs Brake contributed the farm as property of the partnership. The partnership later acquired authorized title to the cottage which was transferred to the…
On Wednesday 14th December the Supreme Courtroom will hand down two judgments. The hand-downs will happen at 9:45 a.m. in Courtroom One:
Stanford Worldwide Financial institution Ltd (In Liquidation) v HSBC Financial institution PLC, on enchantment from [2021] EWCA Civ 535. The Courtroom was requested to think about whether or not an bancrupt firm suffers any loss if funds are made out of its financial institution accounts which discharge a debt owed by that firm in an equal quantity.
Candey Ltd v Crumpler and one other (as Joint Liquidators of Peak Resorts and Resorts Ltd (In Liquidation)), on enchantment from…
