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  • Commentaries

United Kingdom Case Commentaries

Irby v. Revenue & Customs: Establishing Reasonable Excuse for Late Pension Notifications

Irby v. Revenue & Customs: Establishing Reasonable Excuse for Late Pension Notifications

Date: Apr 24, 2012
Irby v. Revenue & Customs: Establishing Reasonable Excuse for Late Pension Notifications Introduction The case of Irby v. Revenue & Customs ([2012] UKFTT 291 (TC)) revolves around Mr. Charles Irby’s...
Tribunal's Stance on Regulation 9(4) in CIS: An Analysis of Hoskins v. Revenue & Customs [2012] UKFTT 284 (TC)

Tribunal's Stance on Regulation 9(4) in CIS: An Analysis of Hoskins v. Revenue & Customs [2012] UKFTT 284 (TC)

Date: Apr 21, 2012
Tribunal's Stance on Regulation 9(4) in CIS: An Analysis of Hoskins v. Revenue & Customs [2012] UKFTT 284 (TC) Introduction In the case of Hoskins v. Revenue & Customs ([2012] UKFTT 284 (TC)), the...
Eclipse Film Partners No 35 LLP v. Revenue & Customs: Establishing Non-Trade Business in Structured Financial Arrangements

Eclipse Film Partners No 35 LLP v. Revenue & Customs: Establishing Non-Trade Business in Structured Financial Arrangements

Date: Apr 21, 2012
Eclipse Film Partners No 35 LLP v. Revenue & Customs: Establishing Non-Trade Business in Structured Financial Arrangements Introduction The case of Eclipse Film Partners No 35 LLP v. Revenue &...
Flexible Extension of Appeal Time Limits in Tax Tribunals: Cascade Amusements v HMRC [2012] UKFTT 259 (TC)

Flexible Extension of Appeal Time Limits in Tax Tribunals: Cascade Amusements v HMRC [2012] UKFTT 259 (TC)

Date: Apr 19, 2012
Flexible Extension of Appeal Time Limits in Tax Tribunals: Cascade Amusements v HMRC [2012] UKFTT 259 (TC) Introduction The case of Cascade Amusements v Revenue & Customs ([2012] UKFTT 259 (TC))...
Jarusevicius [2012] UKUT 120: Imprisonment Not Counted Towards EEA Permanent Residence Requirements

Jarusevicius [2012] UKUT 120: Imprisonment Not Counted Towards EEA Permanent Residence Requirements

Date: Apr 18, 2012
Jarusevicius [2012] UKUT 120: Imprisonment Not Counted Towards EEA Permanent Residence Requirements Introduction The case of Jarusevicius serves as a pivotal reference in understanding the interplay...
Balancing Visit Frequency and Genuine Intent in Family Visitor Visa Applications: Sawmynaden [2012] UKUT 161 (IAC)

Balancing Visit Frequency and Genuine Intent in Family Visitor Visa Applications: Sawmynaden [2012] UKUT 161 (IAC)

Date: Apr 17, 2012
Balancing Visit Frequency and Genuine Intent in Family Visitor Visa Applications: Sawmynaden [2012] UKUT 161 (IAC) Introduction The case of Mrs. Krishnambal Sawmynaden vs. The Entry Clearance...
Ensuring Procedural Fairness in Asylum Appeals: The AX (China) Case and the Application of Surendran Guidelines

Ensuring Procedural Fairness in Asylum Appeals: The AX (China) Case and the Application of Surendran Guidelines

Date: Apr 17, 2012
Ensuring Procedural Fairness in Asylum Appeals: The AX (China) Case and the Application of Surendran Guidelines Introduction The Upper Tribunal (Immigration and Asylum Chamber) delivered a pivotal...
Single Dwelling Comprising Multiple Buildings Entitles VAT Refund: Analysis of Catchpole v. Revenue & Customs [2012] UKFTT 309 (TC)

Single Dwelling Comprising Multiple Buildings Entitles VAT Refund: Analysis of Catchpole v. Revenue & Customs [2012] UKFTT 309 (TC)

Date: Apr 14, 2012
Single Dwelling Comprising Multiple Buildings Entitles VAT Refund: Analysis of Catchpole v. Revenue & Customs [2012] UKFTT 309 (TC) Introduction The case of Catchpole v. Revenue & Customs [2012]...
Coast Telecom Ltd v. Revenue & Customs: Implications for VAT Deduction and MTIC Fraud Cases

Coast Telecom Ltd v. Revenue & Customs: Implications for VAT Deduction and MTIC Fraud Cases

Date: Apr 12, 2012
Coast Telecom Ltd v. Revenue & Customs: Implications for VAT Deduction and MTIC Fraud Cases Introduction The case Coast Telecom Limited v. Revenue & Customs ([2012] UKFTT 307 (TC)) is a significant...
Upper Tribunal Decision in Solitaire Property Management Company & Anor v. Holden & Others: Jurisdictional Limits and Reasonableness of Service Charges

Upper Tribunal Decision in Solitaire Property Management Company & Anor v. Holden & Others: Jurisdictional Limits and Reasonableness of Service Charges

Date: Apr 11, 2012
Upper Tribunal Decision in Solitaire Property Management Company & Anor v. Holden & Others: Jurisdictional Limits and Reasonableness of Service Charges Introduction The case of Solitaire Property...
Basnet v. Upper Tribunal: Establishing the Burden of Proof in Immigration Fee Payment Validity

Basnet v. Upper Tribunal: Establishing the Burden of Proof in Immigration Fee Payment Validity

Date: Apr 5, 2012
Basnet v. Upper Tribunal: Establishing the Burden of Proof in Immigration Fee Payment Validity Introduction The case of Basnet [2012] UKUT 113 (IAC) addresses critical issues pertaining to the...
Reaffirming the Primacy of Legal Professional Privilege in Environmental Information Requests

Reaffirming the Primacy of Legal Professional Privilege in Environmental Information Requests

Date: Mar 29, 2012
Reaffirming the Primacy of Legal Professional Privilege in Environmental Information Requests Introduction The case of DCLG v. The Information Commissioner & WR ([2012] UKUT 103 (AAC)) represents a...
Clarifying Insurance Triggers for Mesothelioma in Employers' Liability: BAI (Run Off) Ltd v Durham & Ors

Clarifying Insurance Triggers for Mesothelioma in Employers' Liability: BAI (Run Off) Ltd v Durham & Ors

Date: Mar 29, 2012
Clarifying Insurance Triggers for Mesothelioma in Employers' Liability: BAI (Run Off) Ltd v Durham & Ors Introduction The United Kingdom Supreme Court case of BAI (Run Off) Ltd v Durham & Ors ([2012]...
VAT Exemption Clarified: Staff Supply Does Not Constitute Medical Services – Premier Dental Agency v HMRC [2012]

VAT Exemption Clarified: Staff Supply Does Not Constitute Medical Services – Premier Dental Agency v HMRC [2012]

Date: Mar 28, 2012
VAT Exemption Clarified: Staff Supply Does Not Constitute Medical Services – Premier Dental Agency v HMRC [2012] Introduction The case of Sally Moher at Premier Dental Agency v. HMRC ([2012] UKUT...
Tribunal Decision on Procedural Costs: Eastenders Cash and Carry Plc v. Revenue & Customs

Tribunal Decision on Procedural Costs: Eastenders Cash and Carry Plc v. Revenue & Customs

Date: Mar 28, 2012
Tribunal Decision on Procedural Costs: Eastenders Cash and Carry Plc v. Revenue & Customs Introduction Eastenders Cash and Carry Plc ("the Appellant") appealed a decision by Her Majesty's Revenue and...
Clarifying Opposition Thresholds for Lease Variations under Section 37(5)(b) Landlord and Tenant Act 1987: Dixon & Ors v. Wellington Close Management Company

Clarifying Opposition Thresholds for Lease Variations under Section 37(5)(b) Landlord and Tenant Act 1987: Dixon & Ors v. Wellington Close Management Company

Date: Mar 27, 2012
Clarifying Opposition Thresholds for Lease Variations under Section 37(5)(b) Landlord and Tenant Act 1987 Dixon & Ors v. Wellington Close Management Company ([2012] UKUT 95 (LC)) Introduction Dixon &...
Maryan v Revenue & Customs: Clarifying Costs Award Jurisdiction under the First-tier Tribunal Costs Rules 2009

Maryan v Revenue & Customs: Clarifying Costs Award Jurisdiction under the First-tier Tribunal Costs Rules 2009

Date: Mar 27, 2012
Maryan v Revenue & Customs: Clarifying Costs Award Jurisdiction under the First-tier Tribunal Costs Rules 2009 Introduction The case of Maryan (trading as Hazeldene Catering) v. Revenue & Customs...
Revisiting Reasonable Adjustments: Newcastle Upon Tyne Hospitals NHS Foundation Trust v. Bagley – An Employment Appeal Tribunal Analysis

Revisiting Reasonable Adjustments: Newcastle Upon Tyne Hospitals NHS Foundation Trust v. Bagley – An Employment Appeal Tribunal Analysis

Date: Mar 24, 2012
Revisiting Reasonable Adjustments: Newcastle Upon Tyne Hospitals NHS Foundation Trust v. Bagley – An Employment Appeal Tribunal Analysis Introduction Newcastle Upon Tyne Hospitals NHS Foundation...
Conditional Discharge and After-Care Arrangements: Insights from DC v Nottinghamshire Healthcare NHS Trust [2012] UKUT 92

Conditional Discharge and After-Care Arrangements: Insights from DC v Nottinghamshire Healthcare NHS Trust [2012] UKUT 92

Date: Mar 23, 2012
Conditional Discharge and After-Care Arrangements: Insights from DC v Nottinghamshire Healthcare NHS Trust [2012] UKUT 92 Introduction The case of DC v Nottinghamshire Healthcare NHS Trust and the...
Interpretation of 'Lawfully in Their Territory' Under Article 32 of the Refugee Convention

Interpretation of 'Lawfully in Their Territory' Under Article 32 of the Refugee Convention

Date: Mar 22, 2012
Interpretation of 'Lawfully in Their Territory' Under Article 32 of the Refugee Convention Introduction The case ST Eritrea, R (on the application of) v. Secretary of State for the Home Department...
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