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This table sets out, in reverse date order, significant cases in the evolution of the Ramsay anti-avoidance principle. It does not attempt to cover every decision touching on the principle. The focus is on the present: more recent rulings from lower courts are likelier to appear, as they indicate the latest judicial approach... For an overview of the Ramsay principle, see Practice Note: Ramsay as a guide to statutory construction. For comprehensive tracking of current (and recently completed) tax litigation, see the: Tax—cases tracker... Case name and citation Who won in the highest court? Facts in a nutshell Quote(s) from the judgment Comment The Tower One St George Wharf Limited [2025] EWCA Civ 1588 (judgment date 10 December 2025) — The government (in the Court of Appeal) — SDLT step-up scheme — the court held that ‘claim’ should be interpreted purposively, mirroring Rossendale’s treatment of ‘the person entitled to possession’...
In this issue Trade marks/passing off Copyright and related rights Patents General intellectual property News alerts, daily and weekly Fresh and revised content Key dates for your diary Trackers Latest Q and A Useful information Trade marks/passing off Supreme Court finds directors need not account for profits following trade mark infringement (Lifestyle Equities v Ahmed) In Lifestyle Equities v Ahmed [2024] UKSC 17, the Supreme Court unanimously dismissed Lifestyle Equities’ appeal. It decided the defendant company directors, the Ahmeds, were not liable for procuring Lifestyle’s trade mark infringements, nor under a common design, because they lacked knowledge of the essential facts that made the use of the signs in question, by the company of which they were directors, wrongful. The Court further held the Ahmeds could not be ordered to account for profits made by the company and, on the facts found, had not personally gained from the infringements. Commentary is provided by...
In this issue: Data protection and cybersecurity Free movement, immigration, and employment Financial services Energy Environment Insurance and reinsurance IP Regulatory TMT Daily and weekly news alerts New and updated content Trackers Data protection and cybersecurity EU prolongs the temporary Regulation to tackle online child sexual abuse effectively. Regulation (EU) 2024/1307 of the European Parliament and of the Council of 29 April 2024, amending Regulation (EU) 2021/1232 on a temporary derogation from certain provisions of Directive 2002/58/EC concerning the use of technologies by providers of number-independent interpersonal communications services to process personal and other data for the purpose of combating online child sexual abuse, has been published in the Official Journal of the EU. The Regulation took effect on 14 May 2024. See: LNB News 15/05/2024 14. Free movement, immigration, and employment Council of the EU adopts ten legislative acts to comprehensively overhaul the EU asylum and migration system. The...
Advocate General Maciej Szpunar stated in a non-binding view that video game developers (in this instance, Sony Computer Entertainment Europe Ltd) should not be permitted to prevent external companies from creating cheat software tools that adjust the manner a game operates, since such tools do not modify the copyright-protected source code. Szpunar rejected Sony’s “illusory” contention that its monopoly over the game code extends to encompass the way in which the game plays out in practice, including effort to prohibit cheat programmes that make the game easier for the user. “In the same fashion, the author of a detective novel cannot forbid a reader from turning to the end of book to see who the killer is,...