Case archive



Courts can devise remedy to protect good faith purchaser in gratuitous alienations

Courts can, in appropriate cases, devise a remedy to protect the good faith purchaser in a gratuitous alienation, the Supreme Court has concluded in a case that turned on the meaning of “adequate consideration” in the Insolvency Act 1986 and which has been remitted to the Inner House of the Court of Session.

UK Supreme Court 4 December 2019

UK Supreme Court dismisses HMRC appeal on VAT repayment for EU farm subsidy purchase

A Scottish farming business is entitled to repayment of VAT paid in purchasing entitlements to an EU farm subsidy, the UK Supreme Court has ruled.

UK Supreme Court 29 July 2019

UKSC: Woman's civil claim on behalf of son against marine vessel operater not time-barred

A claim made by a woman on behalf of her son against a marine vessel operator following the death of his father was not time-barred under the Athens Convention, justices in the Supreme Court have unanimously ruled, dismissing the appeal of the company.

UK Supreme Court 17 October 2018

HMRC succeeds in VAT appeal to Supreme Court

The Supreme Court has unanimously allowed an appeal by HMRC in a case in which it refused a company’s claim for repayment of VAT output tax, overturning a judgment of the Inner House of the Court of Session.

UK Supreme Court 11 July 2018