Case Reports

The 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 Ho

A Glasgow employment tribunal has dismissed a claim of unfair dismissal by a worker who was accused of stealing scrap metal from his workplace and dismissed after being caught with aluminium products in his van. The claimant, Mr B Rielly, aged 45, was an employee of Precision Windows and Doors Ltd u

A Paisley man convicted in the High Court of Justiciary on charges of assault, indecent assault, and rape against four former partners has lost an appeal against his conviction based on being deprived of a fair trial. Clark Thomson argued that the trial judge had failed to give appropriate direction

A personal injury sheriff has ruled that no duty of care was owed by an employer to an employee who claimed he had received psychiatric injuries from a failure in grievance procedures arising from a dispute between one of his colleagues and his line manager that created a tense and stressful work at

The High Court of Justiciary has refused an appeal against the imposition of an Order for Lifelong Restriction on a man who assaulted a woman on her way home from work with the intention of raping her. Maximiliano Moreno, aged 22, was given an OLR with a punishment part of 32 months’ imprisonm

The 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 Linda

A disabled Open University student who was unable to complete a part-time psychology degree due to a change in the way in which virtual tutorials were provided has been awarded £30,700 in damages by an Edinburgh sheriff. Louise Stevenson argued that the change in policy constituted disability

A lord ordinary has granted permission for group proceedings to be brought against members of both the Renault and Nissan groups connected to the installation of prohibited defeat devices during diesel emission testing and authorised the proposed representative party. Joseph Mackay sought to be the

A former tenant of a property in Aberdeen who was refused a wrongful termination order by the First-tier Tribunal for Scotland without a hearing has won an appeal to the Upper Tribunal seeking a reconsideration of his application. Matthew Carrol, the appellant, argued that the FTS had made a final d

An Edinburgh sheriff has granted a parental order recognising a 72-year-old man and his deceased wife as the legal parents of a child born in the USA in 2020 as the result of a surrogacy arrangement. The first petitioner applied for an order in terms of section 54 of the Human Fertilisation and Embr

An IP judge has granted a request by a chemicals company that entered into a joint project with the University of Glasgow ordering the university to produce documents relating to activity by a linked company that it averred was using technology derived from patents previously assigned to it. Deepmat

A farmer in Dingwall who contended that a public right of vehicular access existed over a road created by Highland Council on land compulsorily purchased from his parents has won an appeal before the Inner House of the Court of Session against a decision that no vehicular rights existed. Alasdair Ma

An appeal by Moray Council against awards of damages totalling over £200,000 to a married couple and their three foster children based on the council’s conduct during the placement has been refused by the Sheriff Appeal Court. The parents and their three foster children, one of whom was

A Polish national wanted to serve an 18-month prison sentence in his home country for “sextortion” offences and for insulting a police officer has succeeded in having his extradition order quashed on account of his role as his wife’s sole carer. Appellant PK, whose wife suffered fr

The Upper Tribunal for Scotland has quashed an eviction order granted by the First-tier Tribunal to an Edinburgh landlord who claimed he needed to move back into the property in order to better care for his sister. Tenants Campbell Taylor and Louise Drysdale appealed after an application was made by