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  • Commentaries

United Kingdom Case Commentaries

Employer Responsibility for Timely Tax Filings Despite Reliance on Third Parties: Analysis of The Cove Fish & Chip Restaurant Ltd v HMRC

Employer Responsibility for Timely Tax Filings Despite Reliance on Third Parties: Analysis of The Cove Fish & Chip Restaurant Ltd v HMRC

Date: Sep 23, 2011
Employer Responsibility for Timely Tax Filings Despite Reliance on Third Parties: Analysis of The Cove Fish & Chip Restaurant Ltd v HMRC Introduction In The Cove Fish & Chip Restaurant Ltd v. Revenue...
F v G: Permanent Anonymity Order in Employment Tribunals

F v G: Permanent Anonymity Order in Employment Tribunals

Date: Sep 22, 2011
F v G: Permanent Anonymity Order in Employment Tribunals Introduction The case of F v G ([2012] ICR 246) adjudicated by the United Kingdom Employment Appeal Tribunal on September 21, 2011, centers...
Price v. Revenue & Customs: Reasonable Grounds to Refuse Closure Notice under Section 28A TMA 1970

Price v. Revenue & Customs: Reasonable Grounds to Refuse Closure Notice under Section 28A TMA 1970

Date: Sep 22, 2011
Price v. Revenue & Customs: Reasonable Grounds to Refuse Closure Notice under Section 28A TMA 1970 Introduction The case of Price v. Revenue & Customs ([2011] UKFTT 624 (TC)) was adjudicated by the...
Commercial Viability Essential for Trade Status in Sale and Leaseback Transactions: Samarkand Film Partnership No.3 & Ors v Revenue & Customs

Commercial Viability Essential for Trade Status in Sale and Leaseback Transactions: Samarkand Film Partnership No.3 & Ors v Revenue & Customs

Date: Sep 21, 2011
Commercial Viability Essential for Trade Status in Sale and Leaseback Transactions: Samarkand Film Partnership No.3 & Ors v Revenue & Customs Introduction Case Title: Samarkand Film Partnership No.3...
RM v. Secretary of State for Work and Pensions: Clarification on ESA Descriptor Qualifications

RM v. Secretary of State for Work and Pensions: Clarification on ESA Descriptor Qualifications

Date: Sep 21, 2011
RM v. Secretary of State for Work and Pensions: Clarification on ESA Descriptor Qualifications Introduction The case of RM v. Secretary of State for Work and Pensions (ESA) ([2011] UKUT 454 (AAC))...
Aleena Electronics Ltd v. Revenue & Customs: Establishing Boundaries on Interim VAT Refunds in Fraud-Related Cases

Aleena Electronics Ltd v. Revenue & Customs: Establishing Boundaries on Interim VAT Refunds in Fraud-Related Cases

Date: Sep 17, 2011
Aleena Electronics Ltd v. Revenue & Customs: Establishing Boundaries on Interim VAT Refunds in Fraud-Related Cases Introduction The case of Aleena Electronics Ltd v. Revenue & Customs ([2011] UKFTT...
Reasonable Excuse in Late Pension Protection Claims: Platt v. Revenue & Customs

Reasonable Excuse in Late Pension Protection Claims: Platt v. Revenue & Customs

Date: Sep 16, 2011
Reasonable Excuse in Late Pension Protection Claims: Platt v. Revenue & Customs Introduction The case of Platt v. Revenue & Customs ([2011] UKFTT 606 (TC)) addresses the critical issue of whether an...
Independent Assessment of Taxable Profits in Child Maintenance Calculations: TG v. CMEC ([2013] AACR 5)

Independent Assessment of Taxable Profits in Child Maintenance Calculations: TG v. CMEC ([2013] AACR 5)

Date: Sep 14, 2011
Independent Assessment of Taxable Profits in Child Maintenance Calculations: TG v. CMEC ([2013] AACR 5) Introduction The case of TG v. CMEC ([2013] AACR 5) was heard by the Upper Tribunal's...
Hardy v. Revenue & Customs: Establishing the Importance of Special Circumstances in Penalty Assessments

Hardy v. Revenue & Customs: Establishing the Importance of Special Circumstances in Penalty Assessments

Date: Sep 13, 2011
Hardy v. Revenue & Customs: Establishing the Importance of Special Circumstances in Penalty Assessments Introduction Hardy v. Revenue & Customs ([2011] UKFTT 592 (TC)) is a pivotal case adjudicated...
Dishonesty Requirement for Material Non-Disclosure in Immigration Refusals Established in Ahmed v Secretary of State [2011] UKUT 351 (IAC)

Dishonesty Requirement for Material Non-Disclosure in Immigration Refusals Established in Ahmed v Secretary of State [2011] UKUT 351 (IAC)

Date: Sep 10, 2011
Dishonesty Requirement for Material Non-Disclosure in Immigration Refusals Established in Ahmed v Secretary of State [2011] UKUT 351 (IAC) Introduction The case of Ahmed v Secretary of State for the...
Proportionality in Tax Penalties: Collis v. Revenue & Customs [2011] UKFTT 588 (TC)

Proportionality in Tax Penalties: Collis v. Revenue & Customs [2011] UKFTT 588 (TC)

Date: Sep 10, 2011
Proportionality in Tax Penalties: Collis v. Revenue & Customs [2011] UKFTT 588 (TC) Introduction The case of Collis v. Revenue & Customs ([2011] UKFTT 588 (TC)) addresses the imposition of an income...
Khaliq v. Immigration Officer: Redefining the Application of Paragraph 321A in Entry Clearance Cases

Khaliq v. Immigration Officer: Redefining the Application of Paragraph 321A in Entry Clearance Cases

Date: Sep 10, 2011
Khaliq v. Immigration Officer: Redefining the Application of Paragraph 321A in Entry Clearance Cases 1. Introduction The case of Khaliq v. Immigration Officer ([2011] UKUT 350 (IAC)) addresses...
Complicity in Crimes Against Humanity: The Azimi-Rad Case and Its Implications

Complicity in Crimes Against Humanity: The Azimi-Rad Case and Its Implications

Date: Sep 2, 2011
Complicity in Crimes Against Humanity: The Azimi-Rad Case and Its Implications Introduction The case of Azimi-Rad ([2011] UKUT 00339(IAC)) marks a significant judicial examination of an individual's...
Reasonable Excuse for Late Tax Return Filing: Westbeach Apparel UK Ltd v. Revenue & Customs

Reasonable Excuse for Late Tax Return Filing: Westbeach Apparel UK Ltd v. Revenue & Customs

Date: Aug 23, 2011
Reasonable Excuse for Late Tax Return Filing: Westbeach Apparel UK Ltd v. Revenue & Customs Introduction In the case of Westbeach Apparel UK Ltd v. Revenue & Customs ([2011] UKFTT 561 (TC)),...
Enhancing the Scope of Other Family Members (OFMs) Under Directive 2004/38/EC: Insights from Moneke and others (EEA - OFMs) Nigeria

Enhancing the Scope of Other Family Members (OFMs) Under Directive 2004/38/EC: Insights from Moneke and others (EEA - OFMs) Nigeria

Date: Aug 23, 2011
Enhancing the Scope of Other Family Members (OFMs) Under Directive 2004/38/EC: Insights from Moneke and others (EEA - OFMs) Nigeria Introduction The case of Moneke and others (EEA - OFMs) Nigeria...
Permission to Appeal Out of Time: Insights from Markland v Revenue & Customs ([2011] UKFTT 559 (TC))

Permission to Appeal Out of Time: Insights from Markland v Revenue & Customs ([2011] UKFTT 559 (TC))

Date: Aug 23, 2011
Permission to Appeal Out of Time: Insights from Markland v Revenue & Customs ([2011] UKFTT 559 (TC)) Introduction The case of Markland v. Revenue & Customs ([2011] UKFTT 559 (TC)) addresses the...
Clarifying Jurisdictional Limits of Leasehold Valuation Tribunal: Insights from Lennon v. Ground Rents (Regisport) Ltd [2011] UKUT 330 (LC)

Clarifying Jurisdictional Limits of Leasehold Valuation Tribunal: Insights from Lennon v. Ground Rents (Regisport) Ltd [2011] UKUT 330 (LC)

Date: Aug 19, 2011
Clarifying Jurisdictional Limits of Leasehold Valuation Tribunal: Insights from Lennon v. Ground Rents (Regisport) Ltd [2011] UKUT 330 (LC) Introduction Lennon v. Ground Rents (Regisport) Ltd [2011]...
MM v. Secretary of State for Work and Pensions: Upholding Procedural Fairness in ESA Appeals

MM v. Secretary of State for Work and Pensions: Upholding Procedural Fairness in ESA Appeals

Date: Aug 19, 2011
MM v. Secretary of State for Work and Pensions: Upholding Procedural Fairness in ESA Appeals 1. Introduction The case of MM v. Secretary of State for Work and Pensions (ESA) [2011] UKUT 334 (AAC)...
Reinforcing Fair Trial Standards in Admitting Late Evidence: Analysis of Masstech Corporation Ltd v. Revenue & Customs [2011]

Reinforcing Fair Trial Standards in Admitting Late Evidence: Analysis of Masstech Corporation Ltd v. Revenue & Customs [2011]

Date: Aug 18, 2011
Reinforcing Fair Trial Standards in Admitting Late Evidence: Analysis of Masstech Corporation Ltd v. Revenue & Customs [2011] Introduction The case of Masstech Corporation Ltd v. Revenue & Customs...
Finality of Litigation and Time Limits: Pen Associates Europe Ltd v. Revenue & Customs

Finality of Litigation and Time Limits: Pen Associates Europe Ltd v. Revenue & Customs

Date: Aug 18, 2011
Finality of Litigation and Time Limits: Pen Associates Europe Ltd v. Revenue & Customs Introduction The case of Pen Associates Europe Ltd v. Revenue & Customs ([2011] UKFTT 554 (TC)) centers on Pen...
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