“…ut in [123] was that, taking account of the terms of the leases, the use of the premises was not (in the words of Lord Toulson JSC in Barnes v Eastenders Group [2014] UKSC 26) “fundamental to the basis” on which the parties entered into the leases. At [126] the judge noted that, applying the principles derived from the judgment of C…”
“…The second of Mr Seitler QC’s three cases was the decision of the Supreme Court in Barnes v Eastenders Cash & Carry plc [2014] UKSC 26; [2015] AC 1. There the Crown Court made restraint orders under the Proceeds of Crime Act 2002 against two defendants suspected of fraudulent evasion of duty a…”
“…heless be important. That can be seen from the decision of the Supreme Court in Secret Hotels Ltd (formerly Med Hotels Ltd) v Revenue and Customs Commissioners [2014] UKSC 26, [2014] STC 937. The case concerned article 306(1) of the Principal VAT Directive, which provides:…”