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  • Commentaries

United Kingdom Case Commentaries

Landlord's Entitlement to Access Through Appointed Agent: Beaufort Park Residents Management Ltd v. Sabahipour

Landlord's Entitlement to Access Through Appointed Agent: Beaufort Park Residents Management Ltd v. Sabahipour

Date: Nov 22, 2011
Landlord's Entitlement to Access Through Appointed Agent: Beaufort Park Residents Management Ltd v. Sabahipour Introduction The case of Beaufort Park Residents Management Ltd v. Sabahipour ([2011]...
Establishing Dependence in OFM Applications: Insights from Moneke Nigeria [2011] UKUT 430 (IAC)

Establishing Dependence in OFM Applications: Insights from Moneke Nigeria [2011] UKUT 430 (IAC)

Date: Nov 12, 2011
Establishing Dependence in OFM Applications: Insights from Moneke Nigeria [2011] UKUT 430 (IAC) Introduction The case of Moneke Nigeria [2011] UKUT 430 (IAC) involves appellant siblings, Tonia and...
Defining 'Books' and 'Booklets' for VAT Zero-Rating: Analysis of Harrier LLC v Revenue & Customs

Defining 'Books' and 'Booklets' for VAT Zero-Rating: Analysis of Harrier LLC v Revenue & Customs

Date: Nov 11, 2011
Defining 'Books' and 'Booklets' for VAT Zero-Rating: Analysis of Harrier LLC v Revenue & Customs Introduction The case of Harrier LLC v. Revenue & Customs ([2011] UKFTT 725 (TC)) deals with a...
Jones v Kernott [2011] NPC 116: Clarifying Beneficial Interests in Cohabiting Couples' Property

Jones v Kernott [2011] NPC 116: Clarifying Beneficial Interests in Cohabiting Couples' Property

Date: Nov 10, 2011
Jones v Kernott [2011] NPC 116: Clarifying Beneficial Interests in Cohabiting Couples' Property Introduction The case of Jones v Kernott [2011] NPC 116 presents a pivotal moment in the jurisprudence...
Enforcing Contractual Tenancy Terms: The Precedent Set by Berrisford v. Mexfield Housing Co-operative Ltd

Enforcing Contractual Tenancy Terms: The Precedent Set by Berrisford v. Mexfield Housing Co-operative Ltd

Date: Nov 10, 2011
Enforcing Contractual Tenancy Terms: The Precedent Set by Berrisford v. Mexfield Housing Co-operative Ltd Introduction The case of Berrisford v. Mexfield Housing Co-operative Ltd ([2011] NPC 115) is...
Dina Foods Ltd v Revenue & Customs: Affirming Strict Enforcement of Late PAYE and NICs Penalties Under Finance Act 2009

Dina Foods Ltd v Revenue & Customs: Affirming Strict Enforcement of Late PAYE and NICs Penalties Under Finance Act 2009

Date: Nov 6, 2011
Dina Foods Ltd v Revenue & Customs: Affirming Strict Enforcement of Late PAYE and NICs Penalties Under Finance Act 2009 Introduction The case of Dina Foods Ltd v Revenue & Customs ([2011] UKFTT 709...
Industrial Applicability in Biotech Patents: Insights from Human Genome Sciences Inc v. Eli Lilly and Company ([2012] Bus LR D37)

Industrial Applicability in Biotech Patents: Insights from Human Genome Sciences Inc v. Eli Lilly and Company ([2012] Bus LR D37)

Date: Nov 3, 2011
Industrial Applicability in Biotech Patents: Insights from Human Genome Sciences Inc v. Eli Lilly and Company ([2012] Bus LR D37) Introduction The case of Human Genome Sciences Inc v. Eli Lilly and...
Interpretation of Refund Guarantees in Commercial Contracts: Rainy Sky SA v. Kookmin Bank

Interpretation of Refund Guarantees in Commercial Contracts: Rainy Sky SA v. Kookmin Bank

Date: Nov 3, 2011
Interpretation of Refund Guarantees in Commercial Contracts: Rainy Sky SA v. Kookmin Bank Introduction Rainy Sky SA & Ors v. Kookmin Bank ([2012] ICR 1) is a pivotal case heard by the United Kingdom...
Establishing the Burden of Proof for Reasonable Excuse in Late P35 Returns: Intelligent Management UK Ltd v Revenue & Customs

Establishing the Burden of Proof for Reasonable Excuse in Late P35 Returns: Intelligent Management UK Ltd v Revenue & Customs

Date: Nov 3, 2011
Establishing the Burden of Proof for Reasonable Excuse in Late P35 Returns: Intelligent Management UK Ltd v Revenue & Customs Introduction The case of Intelligent Management UK Ltd v. Revenue &...
Enhancing Procedural Integrity in ISA Barred List Decisions: VT v. ISA ([2011] UKUT 427 (AAC))

Enhancing Procedural Integrity in ISA Barred List Decisions: VT v. ISA ([2011] UKUT 427 (AAC))

Date: Nov 1, 2011
Enhancing Procedural Integrity in ISA Barred List Decisions: VT v. ISA ([2011] UKUT 427 (AAC)) Introduction The case of VT v. ISA ([2011] UKUT 427 (AAC)) addresses significant issues pertaining to...
Affirming 'Costs Follow the Event' in Regulatory Appeals: Analysis of British Telecommunications Plc v. OFCOM ([2011] CAT 35

Affirming 'Costs Follow the Event' in Regulatory Appeals: Analysis of British Telecommunications Plc v. OFCOM ([2011] CAT 35

Date: Oct 29, 2011
Affirming 'Costs Follow the Event' in Regulatory Appeals: Analysis of British Telecommunications Plc v. OFCOM ([2011] CAT 35 Introduction The case of British Telecommunications Plc v. Office of...
CVCP Method Includes Capital Expenditure within VAT Input Tax Recovery: Comprehensive Analysis of St Mary Magdalene College v. HMRC [2011] UKFTT 680

CVCP Method Includes Capital Expenditure within VAT Input Tax Recovery: Comprehensive Analysis of St Mary Magdalene College v. HMRC [2011] UKFTT 680

Date: Oct 28, 2011
CVCP Method Includes Capital Expenditure within VAT Input Tax Recovery: Comprehensive Analysis of St Mary Magdalene College v. HMRC [2011] UKFTT 680 Introduction The case of St Mary Magdalene College...
Gale v Serious Organised Crime Agency: Reinforcing the Civil Standard in Recovery Proceedings under POCA 2002

Gale v Serious Organised Crime Agency: Reinforcing the Civil Standard in Recovery Proceedings under POCA 2002

Date: Oct 27, 2011
Gale v Serious Organised Crime Agency: Reinforcing the Civil Standard in Recovery Proceedings under POCA 2002 Introduction The case of Gale & Anor v. Serious Organised Crime Agency ([2012] Lloyd's...
Cost Awards in OFT Appeals: Establishing a £200,000 Cap

Cost Awards in OFT Appeals: Establishing a £200,000 Cap

Date: Oct 22, 2011
Cost Awards in OFT Appeals: Establishing a £200,000 Cap Introduction The case of Kier Group plc (2) Kier Regional Ltd v. Office of Fair Trading ([2011] CAT 33) represents a significant development in...
Costs Orders in Competition Act Appeals: Analysis of GF Tomlinson Group Ltd v. OFT [2011] CAT 32

Costs Orders in Competition Act Appeals: Analysis of GF Tomlinson Group Ltd v. OFT [2011] CAT 32

Date: Oct 22, 2011
Costs Orders in Competition Act Appeals: Analysis of GF Tomlinson Group Ltd v. OFT [2011] CAT 32 Introduction The case GF Tomlinson Building Ltd and others v. Office of Fair Trading (OFT) ([2011] CAT...
Tribunal Highlights Non-Binary Approach to Costs in Competition Appeals: Quarmby v OFT [2011] CAT 34

Tribunal Highlights Non-Binary Approach to Costs in Competition Appeals: Quarmby v OFT [2011] CAT 34

Date: Oct 22, 2011
Tribunal Highlights Non-Binary Approach to Costs in Competition Appeals: Quarmby v OFT [2011] CAT 34 Introduction The case of Quarmby Construction Company Ltd (2) St James Securities Holdings Ltd v....
Attorney General v. Universal Projects Ltd: Establishing the Applicability of CPR Rule 26.7 in Setting Aside Default Judgments

Attorney General v. Universal Projects Ltd: Establishing the Applicability of CPR Rule 26.7 in Setting Aside Default Judgments

Date: Oct 21, 2011
Attorney General v. Universal Projects Ltd: Establishing the Applicability of CPR Rule 26.7 in Setting Aside Default Judgments Introduction The case of Attorney General v. Universal Projects Ltd...
Clarifying the Application of CPR Rules 26.6 and 26.7 in Defence Filing: Attorney General v. Matthews

Clarifying the Application of CPR Rules 26.6 and 26.7 in Defence Filing: Attorney General v. Matthews

Date: Oct 21, 2011
Clarifying the Application of CPR Rules 26.6 and 26.7 in Defence Filing: Attorney General v. Matthews Introduction The case of Attorney General v. Matthews ([2011] UKPC 38) represents a pivotal...
Stewarton Polo Club Ltd v Revenue & Customs: Establishing Employer Responsibility for Timely P35 Filings

Stewarton Polo Club Ltd v Revenue & Customs: Establishing Employer Responsibility for Timely P35 Filings

Date: Oct 21, 2011
Stewarton Polo Club Ltd v Revenue & Customs: Establishing Employer Responsibility for Timely P35 Filings Introduction The case of Stewarton Polo Club Ltd v Revenue & Customs ([2011] UKFTT 668 (TC))...
Apparent Bias in Tribunal Composition: A Comprehensive Analysis of Belize Bank Ltd v. Attorney General (Belize) (2011) UKPC 36

Apparent Bias in Tribunal Composition: A Comprehensive Analysis of Belize Bank Ltd v. Attorney General (Belize) (2011) UKPC 36

Date: Oct 21, 2011
Apparent Bias in Tribunal Composition: A Comprehensive Analysis of Belize Bank Ltd v. Attorney General (Belize) (2011) UKPC 36 Case Information Case Name: Belize Bank Ltd v. Attorney General (Belize)...
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