United Kingdom Case Commentaries

Paramount Consideration of Child's Welfare in Contact Orders: NJDB v. JEG & Anor

Date: May 24, 2012

Paramount Consideration of Child's Welfare in Contact Orders: NJDB v. JEG & Anor ([2012] UKSC 21) Introduction The case of NJDB v. JEG & Anor ([2012] UKSC 21) revolves around a father, referred to as...

Revising Article 15(c) Country Guidance for Afghanistan: Upper Tribunal Decision in AK (Afghanistan) CG [2012] UKUT 00163 (IAC)

Date: May 19, 2012

Revising Article 15(c) Country Guidance for Afghanistan: Upper Tribunal Decision in AK (Afghanistan) CG [2012] UKUT 00163 (IAC) Introduction The Upper Tribunal (Immigration and Asylum Chamber)...

Requirement for Adequate Written Reasons by Leasehold Valuation Tribunals in Service Charge Disputes

Date: May 18, 2012

Requirement for Adequate Written Reasons by Leasehold Valuation Tribunals in Service Charge Disputes Introduction The case London Borough Of Havering v. MacDonald ([2012] 36 EG 100) adjudicated by...

Humphreys v. Revenue and Customs: Indirect Sex Discrimination in Child Tax Credit Allocation

Date: May 17, 2012

Humphreys v. Revenue and Customs: Indirect Sex Discrimination in Child Tax Credit Allocation Introduction Humphreys v. Revenue and Customs ([2012] AACR 46) is a landmark judgment by the United...

Validity of CAS Requirements and Fairness in Immigration Rule Changes: Analysis of Contractor (CAS-Tier 4) [2012] UKUT 00168 (IAC)

Date: May 15, 2012

Validity of CAS Requirements and Fairness in Immigration Rule Changes: Analysis of Contractor (CAS-Tier 4) [2012] UKUT 00168 (IAC) Introduction The case of Contractor (CAS-Tier 4) [2012] UKUT 00168...

Recognition of Valid Foreign Adoption Orders in UK Immigration: Buama v Entry Clearance Officer (2012)

Date: May 15, 2012

Recognition of Valid Foreign Adoption Orders in UK Immigration: Buama v Entry Clearance Officer (2012) Introduction The case of Buama v Entry Clearance Officer - Accra ([2012] UKUT 146 (IAC)) is a...

Upper Tribunal Limits Combined Variation and Removal Decisions Under s.47 of Immigration Act 2006

Date: May 15, 2012

Upper Tribunal Limits Combined Variation and Removal Decisions Under s.47 of Immigration Act 2006 Introduction The case of Ahmadi (s.47 decision: validity; Sapkota) Afghanistan ([2012] UKUT 147...

Clarifying Landlord Address Requirements under the Landlord and Tenant Act 1987: Beitov Properties Ltd v. Martin

Date: May 9, 2012

Clarifying Landlord Address Requirements under the Landlord and Tenant Act 1987: Beitov Properties Ltd v. Martin Introduction The case Beitov Properties Ltd v. Martin ([2012] UKUT 133 (LC))...

Recognition of Compensation for Postponed Capital Gains Tax Liability in Compulsory Purchase: Bishopsgate Parking (No 2) Ltd & Anor v. Welsh Ministers

Date: May 4, 2012

Recognition of Compensation for Postponed Capital Gains Tax Liability in Compulsory Purchase: Bishopsgate Parking (No 2) Ltd & Anor v. Welsh Ministers Introduction The case of Bishopsgate Parking (No...

Causation and Indemnity in Time Charter Withdrawals: A Landmark Analysis in Petroleo Brasileiro SA v. ENE Kos 1 Ltd

Date: May 3, 2012

Causation and Indemnity in Time Charter Withdrawals: A Landmark Analysis in Petroleo Brasileiro SA v. ENE Kos 1 Ltd Introduction The case of Petroleo Brasileiro SA v. ENE Kos 1 Ltd ([2012] 2 WLR 976)...

Reasonable Expectation and Surcharge Liability: Garnmoss Ltd v Revenue & Customs [2012] TC 02001

Date: May 1, 2012

Reasonable Expectation and Surcharge Liability: Garnmoss Ltd v Revenue & Customs [2012] TC 02001 Introduction Garnmoss Ltd t/a Parham Builders v. Revenue & Customs is a pivotal case adjudicated by...

Reasonable Care in Reliance on Tax Agents: Hanson v. Revenue & Customs [2012] UKFTT 314 (TC)

Date: Apr 27, 2012

Reasonable Care in Reliance on Tax Agents: Hanson v. Revenue & Customs [2012] UKFTT 314 (TC) Introduction The case of Hanson v. Revenue & Customs ([2012] UKFTT 314 (TC)) involves an appeal against a...

Benridge Care Homes Ltd v HMRC: Ensuring Accuracy in VAT Returns for Input Tax Recovery

Date: Apr 27, 2012

Benridge Care Homes Ltd v HMRC: Ensuring Accuracy in VAT Returns for Input Tax Recovery Introduction Benridge Care Homes Ltd v HMRC ([2012] UKUT 132 (TCC)) is a pivotal case adjudicated by the Upper...

Justifying Direct Age Discrimination: Insights from Seldon v. Clarkson Wright and Jakes (A Partnership)

Date: Apr 26, 2012

Justifying Direct Age Discrimination: Insights from Seldon v. Clarkson Wright and Jakes (A Partnership) ([2012] Eq LR 579) Introduction Seldon v. Clarkson Wright and Jakes (A Partnership) is a...

MK v. Upper Tribunal: Establishing Rigorous Documentation Requirements for Undocumented Returnees to Iraq

Date: Apr 26, 2012

MK v. Upper Tribunal: Establishing Rigorous Documentation Requirements for Undocumented Returnees to Iraq Introduction The case of MK (documents - relocation) Iraq CG ([2012] UKUT 00126 (IAC)) was...

Indirect Age Discrimination in Employment: The Landmark Judgment of Homer v Chief Constable of West Yorkshire Police

Date: Apr 26, 2012

Indirect Age Discrimination in Employment: The Landmark Judgment of Homer v Chief Constable of West Yorkshire Police Introduction The case of Homer v Chief Constable of West Yorkshire Police ([2012]...

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)

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

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)

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))...