Mitchell Skilling

A commercial judge has extended the administration period of a fashion retailer into its fifth year after a note was lodged by its administrators seeking an additional 12 months to resolve the remaining outstanding tasks of the administration. The joint administrators of PSL2021 Realisations Ltd, fo

A tax advisory company has lost a claim raised against a fruit and vegetable wholesaler that engaged its services after a sheriff ruled that a purported £9,600 “cancellation fee” said to be part of the company’s standard terms had not been incorporated into the contract betwe

The UK Supreme Court has allowed an appeal by HM Revenue and Customs against a decision of the Court of Session to allow for the recovery of historic input VAT by the NHS Lothian Health Board for private work undertaken between 1974 and 1997. NHS Lothian claimed unrecovered input tax in respect of p