CONTRACTUAL CHANGES

November 22nd, 2024 by James Goudie KC

In R (Cobalt Data Centre) v HMRC (2024) UKSC 40, concerned with a building contract relating to an Enterprise Zone, the Supreme Court considers, at paras 125-156 inc, how to determine whether a contractual change takes effect as a variation to, or replacement of, an existing contract. That is held to turn generally on the parties’ objectively ascertained intention.

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