Mitchell Skilling

The UK Supreme Court has held that professional advisory fees totalling around £2.5 million incurred by an investment firm in connection with the sale of a loss-making business could not be deducted as expenses of management under section 1219 of the Corporation Tax Act 2009. Centrica Overseas

The UK Supreme Court has unanimously dismissed an appeal by an airline against a decision that the cancellation of a flight caused by a pilot falling ill did not constitute “extraordinary circumstances” under which it was not required to pay compensation to air passengers. Kenneth and Li

A justice in the High Court of England and Wales has found a man to be in contempt of court after finding he had repeatedly lied under oath and attempted to have another man pose as him during remote proceedings. Tesco Stores Ltd raised a claim against Shahin Mouradi alleging acts of dishonesty in a

A firm of solicitors ordered by a Scottish court to pay a client almost £10 million after it was found to have negligently failed to advise them of requirements for lodging caution in an unsuccessful case worth £22.325 million has lost an appeal against the decision. TLT LLP admitted neg

The Republic of South Africa has won an appeal in the UK Supreme Court establishing that it has state immunity from a claim in rem by a salvage company seeking voluntary salvage for its recovery of silver intended to be minted into currency from a vessel sunk in World War 2. Argentum Exploration Ltd

An anonymous British soldier has been imprisoned by a Scottish court for six months for contempt of court after he failed to appear at a coroner’s inquest into the deaths of three men during a military operation in Northern Ireland in 1991. The petitioner, the Presiding Coroner of Northern Ire

The UK Supreme Court has ruled in three conjoined appeals that persons who witness the death of a close family member in circumstances caused by medical negligence cannot claim compensation for psychiatric injury. The defendants in the cases, two NHS Trusts and a doctor, had applied for the claims t

Scotland's Court of Session has ruled that the UK government acted lawfully in vetoing the Scottish Parliament’s Gender Recognition Reform Bill from receiving lawful assent, after a legal challenge to the block was brought by the Scottish Ministers. It was argued for the petitioners that the p

The holding company responsible for easyJet and other related businesses with ‘easy’ in their names has lost an appeal against a judgment of the High Court of England and Wales that a business called “EasyOffices” had not infringed on its trade marks and the revocation of its

The Court of Appeal of England and Wales has ruled that a secondary school could not be held liable for tortious acts committed by a former pupil undertaking a work experience placement (WEP) in the PE department, after an appeal was brought against a High Court decision to that effect. Claimant and

An Edinburgh doctor who was given an interim suspension by the General Medical Council after being detained regarding allegations of terrorist activity in Northern Ireland has had his suspension extended following a successful petition by the GMC to the Outer House of the Court of Session. The respo

The UK Supreme Court has ruled that an agreement by a third party to fund litigation in exchange for a percentage of damages recovered in the event of success constitutes a “damages-based agreement” for the purposes of statute. The issue arose in the context of applications to bring coll

The UK Supreme Court has held that a high street bank did not have a duty not to carry out a customer’s instructions if it had reasonable grounds for believing that customer was defrauded after an appeal against a decision of the Court of Appeal of England & Wales finding that such a duty

The family of a man who died of cardiac arrest who alleged that the NHS Scotland health board responsible for his treatment was vicariously liable for his death has lost an appeal to the UK Supreme Court challenging a decree of absolvitor granted to the board. Jennifer McCulloch, wife of the late Ne

A Polish road haulier company that had 289 cases of cigarettes stolen from a lorry while transporting them by lorry from Poland to England has lost a UK Supreme Court appeal against a decision that they were liable for excise duty of nearly £450,000 levied on them by HMRC following the loss. M