Case Reports

2146-2160 of 2401 Articles
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The Supreme Court has ruled that bonuses awarded by banks to employees in the form of redeemable shares in offshore companies, in order to take advantage of ITEPA provisions, should be treated – for income tax purposes – as if they had been paid in cash. Lord Neuberger, Lord Mance, Lord Reed, Lo

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A man found guilty of murder whose conviction was later quashed following a successful appeal has had a legal bid for compensation for the years he spent in prison refused for a third time. A judge in the Court of Session dismissed the petition for judicial review of a decision to refuse the applica

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The Supreme Court has dismissed the appeal of a company which claimed a rival had infringed its design of a ride-on suitcase for children, affirming criticisms made by the Court of Appeal that the Community Registered Design (CRD) for the product was not simply a claim for a suitcase shape but for a

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The niece of a woman who signed a deed disponing of her family home to other members of the family has been granted decree of reduction on the grounds that her aunt was “incapax” at the relevant date. A judge in the Court of Session ruled that the deceased “did not have the necessary capacity

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The Court of Justice of the European Union (CJEU) has ruled that authorised Daimler dealers are not responsible for advertisements which, despite their efforts to have them removed, continue to associate their name with the trade mark “Mercedes-Benz” on the internet and also that Daimler cannot

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The Court of Justice of the European Union (CJEU) has confirmed that citrus fruit labelling indicating the preserving agents and other chemical substances used in post-harvest processing is compulsory. A provision of EU law on the marketing of citrus fruit (lemons, mandarins and oranges) provides th

2146-2160 of 2401 Articles