Case Reports

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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. The Supreme Court unanimously allows HMRC’s appeal. Lord Hodge gives the lead ju

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The Supreme Court has clarified the use of closed material procedure under section 6 of the Justice and Security Act 2013, an issue raised in Belhaj and another v Director of Public Prosecutions and another. The appellants allege that they were abducted and mistreated by agents of foreign gover

1501-1515 of 2401 Articles