United Kingdom Case Commentaries

Halpin v. Sandpiper Books Ltd: Establishing the Reasonableness of Redundancy Selection in Unfair Dismissal Cases

Date: Feb 7, 2012

Halpin v. Sandpiper Books Ltd: Establishing the Reasonableness of Redundancy Selection in Unfair Dismissal Cases Introduction Halpin v. Sandpiper Books Ltd ([2012] UKEAT 0171_11_0602) is a pivotal...

Expanding the Scope of Article 1F: Establishing Comprehensive Liability for Aiding and Abetting War Crimes in Zimbabwe

Date: Feb 3, 2012

Expanding the Scope of Article 1F: Establishing Comprehensive Liability for Aiding and Abetting War Crimes in Zimbabwe Introduction The case of MT (Article 1F (a) - aiding and abetting) Zimbabwe...

Ensuring Proportional Remedies in Competition Law: Comprehensive Analysis of Baa Ltd v Competition Commission [2012] CAT 3

Date: Feb 2, 2012

Ensuring Proportional Remedies in Competition Law: Comprehensive Analysis of Baa Ltd v Competition Commission [2012] CAT 3 Introduction The case of Baa Ltd v Competition Commission ([2012] CAT 3) was...

AA (unattended children) Afghanistan CG: Establishing Precedents in Child Asylum Cases

Date: Feb 2, 2012

AA (unattended children) Afghanistan CG: Establishing Precedents in Child Asylum Cases Introduction The case of AA (unattended children) Afghanistan CG [2012] UKUT 00016 (IAC) presents a significant...

Land Tenants Act Interpretation in HV Holdings Ltd v. Presbyterian Church of Trinidad and Tobago

Date: Feb 2, 2012

Land Tenants Act Interpretation in HV Holdings Ltd v. Presbyterian Church of Trinidad and Tobago Introduction The case of HV Holdings Ltd v. Incorporated Trustees of the Presbyterian Church of...

Meteor Capital Group Ltd v. Revenue & Customs: Establishing the Boundaries of Reasonable Excuse in Late PAYE and NICs Payments

Date: Feb 2, 2012

Meteor Capital Group Ltd v. Revenue & Customs: Establishing the Boundaries of Reasonable Excuse in Late PAYE and NICs Payments Introduction The case of Meteor Capital Group Ltd v. Revenue & Customs...

JD Wetherspoon v. HMRC [2012]: Clarifying the Boundaries of 'Plant' and 'Premises' under CAA 1990

Date: Feb 1, 2012

JD Wetherspoon v. HMRC [2012]: Clarifying the Boundaries of 'Plant' and 'Premises' under CAA 1990 Introduction The case of JD Wetherspoon plc v. HM Revenue and Customs (HMRC) ([2012] UKUT 42 (TCC))...

Warby v. Wunda Group Plc: Reinforcing the Contextual Approach to Harassment Claims

Date: Jan 28, 2012

Warby v. Wunda Group Plc: Reinforcing the Contextual Approach to Harassment Claims Introduction The case of Warby v. Wunda Group Plc ([2012] UKEAT 0434_11_2701) presents a significant examination of...

Upper Tribunal Refines Asylum Standards for Homosexual Claimants: LZ (Zimbabwe CG) [2011] UKUT 487

Date: Jan 27, 2012

Upper Tribunal Refines Asylum Standards for Homosexual Claimants: LZ (Zimbabwe CG) [2011] UKUT 487 Introduction The case of LZ (homosexuals) Zimbabwe CG ([2011] UKUT 487 (IAC)) adjudicated by the...

Defining 'Costs Incurred' under Section 20B: The Precedent Set by OM Property Management Ltd v. Burr [2012] UKUT 2 (LC)

Date: Jan 27, 2012

Defining 'Costs Incurred' under Section 20B: The Precedent Set by OM Property Management Ltd v. Burr [2012] UKUT 2 (LC) Introduction The case of OM Property Management Ltd v. Burr ([2012] UKUT 2...

Clarifying Continuous Residence Requirements for EEA Family Members: The Idezuna Decision

Date: Jan 25, 2012

Clarifying Continuous Residence Requirements for EEA Family Members: The Idezuna Decision Introduction The case of Idezuna (EEA - Permanent Residence) v. Secretary of State for the Home Department...

Attribution of Agent's Knowledge in MTIC Fraud: HMRC v Greener Solutions [2012] UKUT 18 (TCC)

Date: Jan 19, 2012

Attribution of Agent's Knowledge in MTIC Fraud: HMRC v Greener Solutions [2012] UKUT 18 (TCC) Introduction The case of HMRC v. Greener Solutions Limited ([2012] UKUT 18 (TCC)) stands as a pivotal...

Assessing HMRC's Duty to Act Fairly in Penalty Impositions: Rodney Warren & Co v Revenue & Customs [2012] UKFTT 57 (TC)

Date: Jan 18, 2012

Assessing HMRC's Duty to Act Fairly in Penalty Impositions: Rodney Warren & Co v Revenue & Customs [2012] UKFTT 57 (TC) Introduction Rodney Warren & Co v Revenue & Customs ([2012] UKFTT 57 (TC)) is a...

Regulating Tribunal Site Visits in ESA Cases: Analysis of ML v. Secretary of State for Work and Pensions ([2012] UKUT 19 (AAC))

Date: Jan 18, 2012

Regulating Tribunal Site Visits in ESA Cases: Analysis of ML v. Secretary of State for Work and Pensions ([2012] UKUT 19 (AAC)) Introduction The case of ML v. Secretary of State for Work and Pensions...

Upper Tribunal Establishes Strict Limits on Correction Certificates in Leasehold Valuation Appeals

Date: Jan 18, 2012

Upper Tribunal Establishes Strict Limits on Correction Certificates in Leasehold Valuation Appeals Introduction The case of Clarise Properties Ltd v Leasehold Valuation Tribunal ([2012] UKUT 4 (LC))...

Assessing Subsisting Marriages Through Telephone Communication: The Goudey v Entry Clearance Officer Case

Date: Jan 17, 2012

Assessing Subsisting Marriages Through Telephone Communication: The Goudey v Entry Clearance Officer Case Introduction The case of Goudey v Entry Clearance Officer ([2012] UKUT 00041 (IAC)) presents...

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

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

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

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...