This appeal concerns the tort of private nuisance (a civil wrong) in the context of a major oil spill. The question at issue is whether there is a continuing private nuisance and hence a continuing cause of action. This is an important question because it affects when the limitation period for the bringing of claims […]
Continue ReadingThe respondents in this appeal were convicted of terrorism offences. On 13 November 2020, they were sentenced to determine custodial sentences by Colton J. In accordance with the Criminal Justice (Northern Ireland) Order 2008 (the ‘2008 Order’), the judge specified a “custodial period” of half of the term of their sentences which gave rise to […]
Continue ReadingOn 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 […]
Continue ReadingIn this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the decision awaited from the Supreme Court in Commissioners for His Majesty’s Revenue and Customs v Vermilion Holdings Limited. The appeal was heard by the Supreme Court on 7 February 2023. The Supreme Court was asked to consider whether the grant […]
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