United Kingdom Case Commentaries

Enhanced Standards for Deportation Appeals: Bah v. Secretary of State [2012] UKUT 196 (IAC)

Date: Jun 21, 2012

Enhanced Standards for Deportation Appeals: Bah v. Secretary of State [2012] UKUT 196 (IAC) Introduction The case of Bah (EO (Turkey) - liability to deport) Sierra Leone ([2012] UKUT 196 (IAC))...

Rawofi [2012]: Upholding the 'Reasonable Degree of Likelihood' Standard in Age Assessments for Asylum Cases

Date: Jun 21, 2012

Rawofi [2012] UKUT 197 (IAC): Upholding the 'Reasonable Degree of Likelihood' Standard in Age Assessments for Asylum Cases Introduction The case of Saifullah Rawofi v The Secretary of State for the...

Affirming Tribunal Discretion in Industrial Disablement Assessments: AJ v. Secretary of State for Work and Pensions (II) [2012] UKUT 209 (AAC)

Date: Jun 20, 2012

Affirming Tribunal Discretion in Industrial Disablement Assessments: AJ v. Secretary of State for Work and Pensions (II) [2012] UKUT 209 (AAC) Introduction The case of AJ v. Secretary of State for...

Honest and Genuine Belief as a Reasonable Excuse for Late Tax Payment

Date: Jun 19, 2012

Honest and Genuine Belief as a Reasonable Excuse for Late Tax Payment Introduction Chichester v. Revenue & Customs ([2012] UKFTT 397 (TC)) is a pivotal judgment delivered by the First-tier Tribunal...

Employment Tribunal Jurisdiction Under Brussels I Regulation and Rome Convention in Sex Discrimination and Equal Pay Claims

Date: Jun 16, 2012

Employment Tribunal Jurisdiction Under Brussels I Regulation and Rome Convention in Sex Discrimination and Equal Pay Claims Introduction The case of Simpson v. Intralinks ([2012] Eq LR 732) serves as...

Upper Tribunal Dismisses Information Commissioner's Appeal in Magherafelt: Solidifying the Definition of Personal Data under DPA 1998

Date: Jun 15, 2012

Upper Tribunal Dismisses Information Commissioner's Appeal in Magherafelt: Solidifying the Definition of Personal Data under DPA 1998 Introduction The case of Information Commissioner v. Magherafelt...

Enforcing Partial De-Recognition in Intra-Group Loan Assignments: Greene King plc v HMRC [2012] SFTD 1085

Date: Jun 15, 2012

Enforcing Partial De-Recognition in Intra-Group Loan Assignments: Greene King plc v HMRC [2012] SFTD 1085 Introduction The case of Greene King plc & Anor v. Revenue & Customs ([2012] SFTD 1085) was...

VAT Treatment of Composite Supplies: Morrison Supermarkets Ltd v. Revenue & Customs

Date: Jun 7, 2012

VAT Treatment of Composite Supplies: Morrison Supermarkets Ltd v. Revenue & Customs Introduction The case of WM Morrison Supermarkets Ltd v. Revenue & Customs ([2012] STI 2598) addresses the...

Extension of Time for VAT Appeals: Data Select Ltd v HMRC [2012] UKUT 187 (TCC)

Date: Jun 2, 2012

Extension of Time for VAT Appeals: Data Select Ltd v HMRC [2012] UKUT 187 (TCC) Introduction Data Select Limited ("the Appellant") appealed to the Upper Tribunal (Tax and Chancery Chamber) against a...

Reduction of Careless Inaccuracy Penalty in White v. Revenue & Customs

Date: Jun 2, 2012

Reduction of Careless Inaccuracy Penalty in White v. Revenue & Customs Introduction White v. Revenue & Customs ([2012] UKFTT 364 (TC)) is a significant case adjudicated by the First-tier Tribunal...

Affirming Local Authority Resource Considerations in Disability Benefits Determinations: KM v Cambridgeshire County Council [2012]

Date: Jun 1, 2012

Affirming Local Authority Resource Considerations in Disability Benefits Determinations: KM v Cambridgeshire County Council [2012] Introduction The case of KM, R (on the application of) v....

No Right of Appeal to First-tier Tribunal Against HMRC Determinations Under s28C TMA 1970

Date: May 31, 2012

No Right of Appeal to First-tier Tribunal Against HMRC Determinations Under s28C TMA 1970 Introduction The case of Michael Bartram v. HMRC ([2012] UKUT 184 (TCC)) delves into the intricacies of tax...

Assange v. The Swedish Prosecution Authority: Defining "Judicial Authority" in European Arrest Warrants

Date: May 31, 2012

Assange v. The Swedish Prosecution Authority: Defining "Judicial Authority" in European Arrest Warrants Introduction The case of Assange v. The Swedish Prosecution Authority ([2012] UKSC 22) before...

Retrospective Planning Permission and VAT Refunds: The Francis v. Revenue & Customs Judgment

Date: May 30, 2012

Retrospective Planning Permission and VAT Refunds: The Francis v. Revenue & Customs Judgment Introduction Francis v. Revenue & Customs ([2012] UKFTT 359 (TC)) is a pivotal case adjudicated by the...

Cantana v. HMRC [2012] UKUT 172 (TCC): Clarifying the Limits of Cost Directions in Tax Tribunal Appeals

Date: May 26, 2012

Cantana v. HMRC [2012] UKUT 172 (TCC): Clarifying the Limits of Cost Directions in Tax Tribunal Appeals Introduction The case of Cantana v. HMRC ([2012] UKUT 172 (TCC)) presents a pivotal examination...

Limits of Extending Interim Management Orders under the Landlord and Tenant Act 1987: Insights from Eaglesham Properties Ltd v. Jeffrey

Date: May 25, 2012

Limits of Extending Interim Management Orders under the Landlord and Tenant Act 1987: Insights from Eaglesham Properties Ltd v. Jeffrey Introduction The case of Eaglesham Properties Ltd v. Jeffrey...

Gow v Grant: Establishing Fair Compensation Principles for Cohabiting Couples in Scottish Law

Date: May 25, 2012

Gow v Grant: Establishing Fair Compensation Principles for Cohabiting Couples in Scottish Law Introduction Gow v Grant ([2012] 3 FCR 73) is a landmark judgment by the United Kingdom Supreme Court...

Phillips v. Mulcaire: Supreme Court Clarifies Privilege Against Self-Incrimination in Intellectual Property Proceedings

Date: May 25, 2012

Phillips v. Mulcaire: Supreme Court Clarifies Privilege Against Self-Incrimination in Intellectual Property Proceedings Introduction Phillips v. Mulcaire (Rev 1) [2012] WLR(D) 193 is a landmark...

Supreme Court Establishes Critical Precedent on Extradition Appeal Time Limits under Extradition Act 2003 and ECHR

Date: May 24, 2012

Supreme Court Establishes Critical Precedent on Extradition Appeal Time Limits under Extradition Act 2003 and ECHR Introduction The case of Lukaszewski v. The District Court in Torun, Poland ([2012]...

Supreme Court Establishes New Precedent on Limitation Periods in Tax Restitution Claims

Date: May 24, 2012

Supreme Court Establishes New Precedent on Limitation Periods in Tax Restitution Claims Introduction In the landmark case of Test Claimants in the Franked Investment Income Group Litigation v. Inland...