United Kingdom Case Commentaries

Clarifying the Scope of Tribunal Procedure Rule 10: Insights from G Wilson (Glaziers) Ltd v. Revenue & Customs

Date: Mar 21, 2012

Clarifying the Scope of Tribunal Procedure Rule 10: Insights from G Wilson (Glaziers) Ltd v. Revenue & Customs Introduction The case of G Wilson (Glaziers) Ltd v. Revenue & Customs ([2012] UKFTT 387...

Establishing the Burden of Proof in Allegations of Judicial Misconduct: Analysis of Azia v. Secretary of State for the Home Department [2012] UKUT 96 (IAC)

Date: Mar 16, 2012

Establishing the Burden of Proof in Allegations of Judicial Misconduct: Analysis of Azia v. Secretary of State for the Home Department [2012] UKUT 96 (IAC) Introduction The case of SANGAR AZIA v. THE...

Abusive Use of VAT Margin Scheme Confirmed in HMRC v Pendragon

Date: Mar 16, 2012

Abusive Use of VAT Margin Scheme Confirmed in HMRC v Pendragon Introduction The case of HMRC v. Pendragon ([2012] UKUT 90 (TCC)) centers on the complex interplay between corporate tax strategies and...

Ministry of Defence v. AB & Ors (2012) 125 BMLR 69: Clarifying "Knowledge" Under the Limitation Act 1980

Date: Mar 15, 2012

Ministry of Defence v. AB & Ors (2012) 125 BMLR 69: Clarifying "Knowledge" Under the Limitation Act 1980 Introduction Ministry of Defence v. AB & Ors is a landmark judgment delivered by the United...

S (A Child) Re: Establishing the Threshold for Article 13(b) Defense under the Hague Convention

Date: Mar 15, 2012

S (A Child) Re: Establishing the Threshold for Article 13(b) Defense under the Hague Convention Introduction The case S (A Child) Re ([2012] 1 FCR 493) adjudicated by the United Kingdom Supreme Court...

Viability Over Identicality: Insights from Baylan v Secretary of State for the Home Department [2012] UKUT 83 (IAC)

Date: Mar 14, 2012

Viability Over Identicality: Insights from Baylan v Secretary of State for the Home Department [2012] UKUT 83 (IAC) Introduction The case of Ensar Baylan against the Secretary of State for the Home...

Dauhoo [2012] UKUT 79 (IAC): Establishing Extended Family Membership under EEA Regulations

Date: Mar 14, 2012

Dauhoo [2012] UKUT 79 (IAC): Establishing Extended Family Membership under EEA Regulations Introduction The case of Dauhoo (EEA Regulations - reg 8(2)) Mauritius ([2012] UKUT 79 (IAC)) addresses...

Latif v Entry Clearance Officer: Clarifying the Revocation Process for Deportation Orders in UK Immigration Law

Date: Mar 14, 2012

Latif v Entry Clearance Officer: Clarifying the Revocation Process for Deportation Orders in UK Immigration Law Introduction The case of Latif v Entry Clearance Officer ([2012] UKUT 78 (IAC))...

Admissibility of Expert Evidence in Tax Tribunals: Insights from Chandanmal & Ors v Revenue & Customs

Date: Mar 14, 2012

Admissibility of Expert Evidence in Tax Tribunals: Insights from Chandanmal & Ors v Revenue & Customs Introduction The case of Chandanmal & Ors (t/a C Narain Bros) v Revenue & Customs ([2012] UKFTT...

Retrospective Application of Commencement Orders under Section 85A in Immigration Appeals – Shahzad Pakistan Case Analysis

Date: Mar 14, 2012

Retrospective Application of Commencement Orders under Section 85A in Immigration Appeals – Shahzad Pakistan Case Analysis Introduction The case of Shahzad (s. 85A: commencement) Pakistan ([2012]...

Arusha and Demushi [2012] UKUT 80 (IAC): Establishing the Comprehensive Burden of Proof in Deprivation of Citizenship Cases

Date: Mar 14, 2012

Arusha and Demushi [2012] UKUT 80 (IAC): Establishing the Comprehensive Burden of Proof in Deprivation of Citizenship Cases Introduction The case of Arusha and Demushi (Deprivation of Citizenship -...

Strict Enforcement of Time Limits in Tax Tribunal Applications: Fraser v. Revenue & Customs [2012] UKFTT 189 (TC)

Date: Mar 14, 2012

Strict Enforcement of Time Limits in Tax Tribunal Applications: Fraser v. Revenue & Customs [2012] UKFTT 189 (TC) Introduction The case of Fraser (as representative partner for Starlight Therapy...

Full Denial of Input Tax in MTIC VAT Fraud: Establishing Precedent in HMRC v. S&I Electronics Plc [2012] UKUT 87 (TCC)

Date: Mar 13, 2012

Full Denial of Input Tax in MTIC VAT Fraud: Establishing Precedent in HMRC v. S&I Electronics Plc [2012] UKUT 87 (TCC) Introduction The case of HMRC v. S&I Electronics Plc ([2012] UKUT 87 (TCC))...

Khawaja v. Revenue & Customs: Establishing Civil Standards and Reasonable Delay in Tax Penalty Proceedings under Article 6 ECHR

Date: Mar 9, 2012

Khawaja v. Revenue & Customs: Establishing Civil Standards and Reasonable Delay in Tax Penalty Proceedings under Article 6 ECHR Introduction In the landmark case of Khawaja v. Revenue & Customs...

Statutory Status of Mixed-Use Bank Accounts in Tax Compliance: Beckwith v. Revenue & Customs [2012] UKFTT 181

Date: Mar 9, 2012

Statutory Status of Mixed-Use Bank Accounts in Tax Compliance: Beckwith v. Revenue & Customs [2012] UKFTT 181 Introduction Beckwith v. Revenue & Customs ([2012] UKFTT 181 (TC)) is a significant case...

Clarifying the Scope of Remission Powers in Arbitration Proceedings: Sans Souci Ltd v VRL Services Ltd

Date: Mar 8, 2012

Clarifying the Scope of Remission Powers in Arbitration Proceedings: Sans Souci Ltd v VRL Services Ltd Introduction The case of Sans Souci Ltd v. VRL Services Ltd (Jamaica) ([2012] UKPC 6) addresses...

Authority to Serve Counter-Notices in Right to Manage: Alleyn Court RTM Co Ltd v. Abou-Hamden Commentary

Date: Mar 8, 2012

Authority to Serve Counter-Notices in Right to Manage: Alleyn Court RTM Co Ltd v. Abou-Hamden ([2012] UKUT 74 (LC)) Introduction The case of Alleyn Court RTM Co Ltd v. Abou-Hamden ([2012] UKUT 74...

Permissibility of Absolute Non-Disclosure Orders in National Security Deportation Appeals: Analysis of W (Algeria) & Anor v. Secretary of State

Date: Mar 8, 2012

Permissibility of Absolute Non-Disclosure Orders in National Security Deportation Appeals: Analysis of W (Algeria) & Anor v. Secretary of State ([2012] 2 AC 115) 1. Introduction The case of W...

Differential Discount Rates for Future Losses in Personal Injury Claims: The Simon v. Helmot Decision

Date: Mar 8, 2012

Differential Discount Rates for Future Losses in Personal Injury Claims: The Simon v. Helmot Decision Introduction The case of Simon v. Helmot (Guernsey) [2012] UKPC 5 represents a pivotal moment in...

Discretionary Approach to Security for Costs in Appellate Proceedings: Insights from Anderson v. Shetland Islands Council & Anor

Date: Mar 1, 2012

Discretionary Approach to Security for Costs in Appellate Proceedings: Insights from Anderson v. Shetland Islands Council & Anor Introduction Anderson v. Shetland Islands Council & Anor (Rev 1)...