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  • Commentaries

United Kingdom Case Commentaries

Establishing Subsisting Marriage in UK Immigration Law: Insights from Naz v Entry Clearance Officer [2012] UKUT 40 (IAC)

Establishing Subsisting Marriage in UK Immigration Law: Insights from Naz v Entry Clearance Officer [2012] UKUT 40 (IAC)

Date: Jan 17, 2012
Establishing Subsisting Marriage in UK Immigration Law: Insights from Naz v Entry Clearance Officer [2012] UKUT 40 (IAC) Introduction The case of Shabana Naz versus the Entry Clearance Officer,...
Naved (Student Fairness Notice of Points) [2012] UKUT 14 (IAC) – Upholding Fairness in Immigration Decisions

Naved (Student Fairness Notice of Points) [2012] UKUT 14 (IAC) – Upholding Fairness in Immigration Decisions

Date: Jan 14, 2012
Naved (Student Fairness Notice of Points) [2012] UKUT 14 (IAC) Upholding Fairness in Immigration Decisions Introduction The case of Mohd. Naved, a Pakistani national and student migrant, presents a...
Main Object Anti-Avoidance in Capital Allowances: Lloyds TSB Equipment Leasing v. HMRC

Main Object Anti-Avoidance in Capital Allowances: Lloyds TSB Equipment Leasing v. HMRC

Date: Jan 13, 2012
Main Object Anti-Avoidance in Capital Allowances: Lloyds TSB Equipment Leasing v. HMRC Introduction In the case of Lloyds TSB Equipment Leasing (No 1) Ltd v. Revenue & Customs ([2012] SFTD 572), the...
Careless Inaccuracies and Penalty Suspension under Schedule 24 Finance Act 2007: Cobb v. HMRC

Careless Inaccuracies and Penalty Suspension under Schedule 24 Finance Act 2007: Cobb v. HMRC

Date: Jan 12, 2012
Careless Inaccuracies and Penalty Suspension under Schedule 24 Finance Act 2007: Cobb v. HMRC Introduction Cobb v. Revenue & Customs ([2012] UKFTT 40 (TC)) is a pivotal case heard by the First-tier...
Establishing Standards for Reasonable Conduct: Insights from John Scofield v. HMRC

Establishing Standards for Reasonable Conduct: Insights from John Scofield v. HMRC

Date: Jan 11, 2012
Establishing Standards for Reasonable Conduct: Insights from John Scofield v. Revenue & Customs Introduction The case of John Scofield v. Revenue & Customs ([2012] UKFTT 673 (TC)) presents a pivotal...
Establishing the Threshold for 'Material Change' in SMP Charge Control Impositions: Comprehensive Commentary on TalkTalk v. OFCOM [2012] CAT 1

Establishing the Threshold for 'Material Change' in SMP Charge Control Impositions: Comprehensive Commentary on TalkTalk v. OFCOM [2012] CAT 1

Date: Jan 11, 2012
Establishing the Threshold for 'Material Change' in SMP Charge Control Impositions: Comprehensive Commentary on TalkTalk v. OFCOM [2012] CAT 1 Introduction The case of TalkTalk Telecom Group plc...
Philipson [2012] UKUT 39 (IAC): Admissibility of Post-Decision Evidence in Settlement Applications

Philipson [2012] UKUT 39 (IAC): Admissibility of Post-Decision Evidence in Settlement Applications

Date: Jan 7, 2012
Philipson [2012] UKUT 39 (IAC): Admissibility of Post-Decision Evidence in Settlement Applications Introduction The case of Philipson (ILR - not PBS: evidence) India [2012] UKUT 39 (IAC) presents...
Reed Employment Plc v. Revenue & Customs: A Comprehensive Legal Commentary on Tax and Employment Law Precedents

Reed Employment Plc v. Revenue & Customs: A Comprehensive Legal Commentary on Tax and Employment Law Precedents

Date: Jan 7, 2012
Reed Employment Plc & Ors v. Revenue & Customs ([2012] STI 550) Introduction The case of Reed Employment Plc & Ors v. Revenue & Customs revolves around the intricate interplay between employment...
Papajorgji [2012] UKUT 38: Redefining the Burden of Proof in Marriages of Convenience under EEA Regulations

Papajorgji [2012] UKUT 38: Redefining the Burden of Proof in Marriages of Convenience under EEA Regulations

Date: Jan 7, 2012
Papajorgji [2012] UKUT 38: Redefining the Burden of Proof in Marriages of Convenience under EEA Regulations Introduction The case of Papajorgji (EEA spouse - marriage of convenience) Greece [2012]...
Strict Application of Schedule 56 Penalties for Late PAYE and NICs: Analysis of St John Patrick Publishers Ltd v Revenue & Customs

Strict Application of Schedule 56 Penalties for Late PAYE and NICs: Analysis of St John Patrick Publishers Ltd v Revenue & Customs

Date: Jan 6, 2012
Strict Application of Schedule 56 Penalties for Late PAYE and NICs: Analysis of St John Patrick Publishers Ltd v Revenue & Customs Introduction The case of St John Patrick Publishers Ltd v. Revenue &...
Reaffirmation of the Reasonableness Test in Unfair Dismissal: Insights from Harber v Kelly Residential Ltd

Reaffirmation of the Reasonableness Test in Unfair Dismissal: Insights from Harber v Kelly Residential Ltd

Date: Dec 23, 2011
Reaffirmation of the Reasonableness Test in Unfair Dismissal: Insights from Harber v Kelly Residential Ltd Introduction The judgment in Harber v. Kelly Residential Ltd (t/a Portland Nursing Home)...
HT Purser Ltd v Revenue & Customs: New Precedent on Input Tax Deduction Rights in MTIC Fraud

HT Purser Ltd v Revenue & Customs: New Precedent on Input Tax Deduction Rights in MTIC Fraud

Date: Dec 22, 2011
HT Purser Ltd v Revenue & Customs: New Precedent on Input Tax Deduction Rights in MTIC Fraud Introduction The case of HT Purser Ltd v. Revenue & Customs (Rev 1) ([2011] UKFTT 860 (TC)) represents a...
Best Buys Supplies Ltd v. HMRC: Reinforcing Reasonableness in Discretionary VAT Decisions

Best Buys Supplies Ltd v. HMRC: Reinforcing Reasonableness in Discretionary VAT Decisions

Date: Dec 21, 2011
Best Buys Supplies Ltd v. HMRC: Reinforcing Reasonableness in Discretionary VAT Decisions Introduction The case of Best Buys Supplies Ltd v. HMRC ([2011] UKUT 497 (TCC)) centers on the appellant,...
Defining Compensatory Damages in Constitutional Equality Claims: Graham v. Police Service Commission

Defining Compensatory Damages in Constitutional Equality Claims: Graham v. Police Service Commission

Date: Dec 21, 2011
Defining Compensatory Damages in Constitutional Equality Claims: Graham v. Police Service Commission Introduction In the landmark case of Graham v. Police Service Commission & Anor (Trinidad and...
De Minimis Business Use in VAT Zero-Rating for Charitable Entities: Wakefield College v HMRC [2011]

De Minimis Business Use in VAT Zero-Rating for Charitable Entities: Wakefield College v HMRC [2011]

Date: Dec 21, 2011
De Minimis Business Use in VAT Zero-Rating for Charitable Entities: Wakefield College v HMRC [2011] Introduction The case of Wakefield College v HMRC ([2011] UKUT 495 (TCC)) presents a significant...
Reaffirming the Scope of Section 55 BCIA 2009 in Child Welfare Considerations

Reaffirming the Scope of Section 55 BCIA 2009 in Child Welfare Considerations

Date: Dec 17, 2011
Reaffirming the Scope of Section 55 BCIA 2009 in Child Welfare Considerations Introduction The case of T (entry clearance - s.55 BCIA 2009) Jamaica ([2011] UKUT 483 (IAC)) pertains to the refusal of...
Legal Precedent on Recovery of Legal Costs as Service Charges: Plantation Wharf Management Co Ltd v Jackson & Anor

Legal Precedent on Recovery of Legal Costs as Service Charges: Plantation Wharf Management Co Ltd v Jackson & Anor

Date: Dec 16, 2011
Legal Precedent on Recovery of Legal Costs as Service Charges: Plantation Wharf Management Co Ltd v Jackson & Anor Introduction The case of Plantation Wharf Management Company Ltd v. Jackson & Anor...
Clarifying Land Valuation Principles under the Land Compensation Act 1961 in Thomas Newall Ltd v Lancaster City Council [2011] UKUT 437

Clarifying Land Valuation Principles under the Land Compensation Act 1961 in Thomas Newall Ltd v Lancaster City Council [2011] UKUT 437

Date: Dec 16, 2011
Clarifying Land Valuation Principles under the Land Compensation Act 1961 in Thomas Newall Ltd v Lancaster City Council [2011] UKUT 437 Introduction The case of Thomas Newall Ltd v Lancaster City...
R v Gnango: Affirming Joint Enterprise Liability in Unintended Homicide

R v Gnango: Affirming Joint Enterprise Liability in Unintended Homicide

Date: Dec 15, 2011
R v Gnango: Affirming Joint Enterprise Liability in Unintended Homicide Introduction The case of R v Gnango ([2012] 2 All ER 129) represents a pivotal moment in UK criminal law, particularly...
Supreme Court Establishes Limitations on Benefit Deductions During Debt Relief Orders

Supreme Court Establishes Limitations on Benefit Deductions During Debt Relief Orders

Date: Dec 15, 2011
Supreme Court Establishes Limitations on Benefit Deductions During Debt Relief Orders Introduction In the landmark case of Secretary of State for Work and Pensions v. Payne & Anor ([2012] 2 WLR 1),...
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