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  • Commentaries

United Kingdom Case Commentaries

Human Dignity in Social Care: McDonald v Royal Borough of Kensington and Chelsea [2011] UKSC 33

Human Dignity in Social Care: McDonald v Royal Borough of Kensington and Chelsea [2011] UKSC 33

Date: Jul 7, 2011
Human Dignity in Social Care: McDonald v Royal Borough of Kensington and Chelsea [2011] UKSC 33 Introduction The case of McDonald v Royal Borough of Kensington and Chelsea ([2011] UKSC 33) addresses...
Hira Company Ltd v. Revenue & Customs: Clarifying Knowledge Requirements in MTIC VAT Fraud

Hira Company Ltd v. Revenue & Customs: Clarifying Knowledge Requirements in MTIC VAT Fraud

Date: Jul 7, 2011
Hira Company Ltd v. Revenue & Customs: Clarifying Knowledge Requirements in MTIC VAT Fraud 1. Introduction The case of The Hira Company Ltd v. Revenue & Customs ([2011] UKFTT 450 (TC)) was...
Enforcement of Foreign Judgments in Commercial Transactions: NML Capital Ltd v Argentina

Enforcement of Foreign Judgments in Commercial Transactions: NML Capital Ltd v Argentina

Date: Jul 7, 2011
Enforcement of Foreign Judgments in Commercial Transactions: NML Capital Ltd v Argentina Introduction NML Capital Ltd v. Argentina ([2011] 3 WLR 273) is a landmark judgment delivered by the United...
Chargeability of Transfers from Capital Reserve under Section 83 of the Finance Act 1989: Supreme Court Decision in Scottish Widows Plc v. HMRC

Chargeability of Transfers from Capital Reserve under Section 83 of the Finance Act 1989: Supreme Court Decision in Scottish Widows Plc v. HMRC

Date: Jul 7, 2011
Chargeability of Transfers from Capital Reserve under Section 83 of the Finance Act 1989: Supreme Court Decision in Scottish Widows Plc v. HMRC Introduction The case of Scottish Widows Plc v. Revenue...
Arbitrary Deprivation of Nationality and the Right to Return as Grounds for Refugee Status: Comprehensive Analysis of ST (Ethnic Eritrean - nationality - return) Ethiopia CG [2011] UKUT 00252 (IAC)

Arbitrary Deprivation of Nationality and the Right to Return as Grounds for Refugee Status: Comprehensive Analysis of ST (Ethnic Eritrean - nationality - return) Ethiopia CG [2011] UKUT 00252 (IAC)

Date: Jul 2, 2011
Arbitrary Deprivation of Nationality and the Right to Return as Grounds for Refugee Status: Comprehensive Analysis of ST (Ethnic Eritrean - nationality - return) Ethiopia CG [2011] UKUT 00252 (IAC)...
Aladeselu & Ors: Extending the Scope of Extended Family Member Eligibility Under Regulation 8

Aladeselu & Ors: Extending the Scope of Extended Family Member Eligibility Under Regulation 8

Date: Jul 2, 2011
Aladeselu & Ors: Extending the Scope of Extended Family Member Eligibility Under Regulation 8 Introduction The case of Aladeselu & Ors (2006 Regs - reg 8) Nigeria ([2011] Imm AR 765) presented before...
Hok Ltd v Revenue & Customs: Ensuring Fairness in the Administration of Statutory Penalties

Hok Ltd v Revenue & Customs: Ensuring Fairness in the Administration of Statutory Penalties

Date: Jul 1, 2011
Hok Ltd v Revenue & Customs: Ensuring Fairness in the Administration of Statutory Penalties Introduction Hok Ltd v Revenue & Customs ([2011] WTLR 1583) is a landmark decision by the First-tier...
Binding Effect of Unappealed Immigration Decisions: Analysis of Chomanga [2011] UKUT 312 (IAC)

Binding Effect of Unappealed Immigration Decisions: Analysis of Chomanga [2011] UKUT 312 (IAC)

Date: Jul 1, 2011
Binding Effect of Unappealed Immigration Decisions: Analysis of Chomanga [2011] UKUT 312 (IAC) Introduction The case of Chomanga v. The Secretary of State for the Home Department [2011] UKUT 312...
Right to Legal Representation in Employer Disciplinary Proceedings Under ECHR Article 6: G, R v. X School [2011] UKHRR 1012

Right to Legal Representation in Employer Disciplinary Proceedings Under ECHR Article 6: G, R v. X School [2011] UKHRR 1012

Date: Jun 30, 2011
Right to Legal Representation in Employer Disciplinary Proceedings Under ECHR Article 6: G, R v. X School [2011] UKHRR 1012 Introduction The case of G, R (on the application of) v. X School ([2011]...
Condition Precedent of Surveyor's Certificate for Service Charges Established in Akorita v. Marina Heights Ltd [2011] UKUT 255 (LC)

Condition Precedent of Surveyor's Certificate for Service Charges Established in Akorita v. Marina Heights Ltd [2011] UKUT 255 (LC)

Date: Jun 30, 2011
Condition Precedent of Surveyor's Certificate for Service Charges Established in Akorita v. Marina Heights Ltd [2011] UKUT 255 (LC) Introduction Akorita v. Marina Heights (St. Leonards) Ltd is a...
Regent Commodities Limited v HMRC: Precedent on Input VAT Denial in MTIC Fraud-Linked Transactions

Regent Commodities Limited v HMRC: Precedent on Input VAT Denial in MTIC Fraud-Linked Transactions

Date: Jun 29, 2011
Regent Commodities Limited v HMRC: Precedent on Input VAT Denial in MTIC Fraud-Linked Transactions Introduction The case of Regent Commodities Limited v. HMRC ([2011] UKUT 259 (TCC)) revolves around...
Establishing Asylum Rights for Lesbians in Homophobic Societies: Commentary on SW v. CG [2011] UKUT 251 (IAC)

Establishing Asylum Rights for Lesbians in Homophobic Societies: Commentary on SW v. CG [2011] UKUT 251 (IAC)

Date: Jun 25, 2011
Establishing Asylum Rights for Lesbians in Homophobic Societies: Commentary on SW v. CG [2011] UKUT 251 (IAC) Introduction The case of SW (lesbians - HJ and HT applied) Jamaica CG ([2011] UKUT 251...
IR35 Clarified: Marlen Ltd v Revenue & Customs [2011] UKFTT 411 (TC)

IR35 Clarified: Marlen Ltd v Revenue & Customs [2011] UKFTT 411 (TC)

Date: Jun 25, 2011
IR35 Clarified: Marlen Ltd v Revenue & Customs [2011] UKFTT 411 (TC) Introduction The case of Marlen Ltd v Revenue & Customs ([2011] UKFTT 411 (TC)) serves as a pivotal judgment in the interpretation...
Wilcox v. Birmingham CAB Services Ltd: Clarifying Employer's Duty in Disability Discrimination Cases

Wilcox v. Birmingham CAB Services Ltd: Clarifying Employer's Duty in Disability Discrimination Cases

Date: Jun 24, 2011
Wilcox v. Birmingham CAB Services Ltd: Clarifying Employer's Duty in Disability Discrimination Cases Introduction The case of Wilcox v. Birmingham CAB Services Ltd ([2011] UKEAT 0293_10_2306)...
Haulier Responsibility and Vehicle Forfeiture under CEMA 1979: McGeown International Ltd v. Revenue & Customs

Haulier Responsibility and Vehicle Forfeiture under CEMA 1979: McGeown International Ltd v. Revenue & Customs

Date: Jun 23, 2011
Haulier Responsibility and Vehicle Forfeiture under CEMA 1979: McGeown International Ltd v. Revenue & Customs Introduction The case of McGeown International Ltd v. Revenue & Customs ([2011] UKFTT 407...
Expanding Jurisdiction for Equitable Execution: Fonu v. Merrill Lynch Bank and Trust Company (Cayman) Ltd & Ors

Expanding Jurisdiction for Equitable Execution: Fonu v. Merrill Lynch Bank and Trust Company (Cayman) Ltd & Ors

Date: Jun 22, 2011
Expanding Jurisdiction for Equitable Execution: Fonu v. Merrill Lynch Bank and Trust Company (Cayman) Ltd & Ors Introduction Fonu v. Merrill Lynch Bank and Trust Company (Cayman) Ltd & Ors ([2011]...
Eba v. Advocate General for Scotland: Expanding the Scope of Judicial Review in Scottish Law

Eba v. Advocate General for Scotland: Expanding the Scope of Judicial Review in Scottish Law

Date: Jun 22, 2011
Eba v. Advocate General for Scotland: Expanding the Scope of Judicial Review in Scottish Law Introduction The case of Eba v. Advocate General for Scotland ([2011] Imm AR 745) marks a significant...
Judicial Review of Upper Tribunal Decisions: Establishing Second-Tier Appeals Criteria in Cart v. The Upper Tribunal

Judicial Review of Upper Tribunal Decisions: Establishing Second-Tier Appeals Criteria in Cart v. The Upper Tribunal

Date: Jun 22, 2011
Judicial Review of Upper Tribunal Decisions: Establishing Second-Tier Appeals Criteria in Cart v. The Upper Tribunal Introduction Cart v. The Upper Tribunal (Rev 1) ([2011] 4 All ER 127) is a...
Negligent Conduct in Self-Assessment: The Colin Moore v. HMRC Judgment

Negligent Conduct in Self-Assessment: The Colin Moore v. HMRC Judgment

Date: Jun 17, 2011
Negligent Conduct in Self-Assessment: The Colin Moore v. HMRC Judgment Introduction The case of Colin Moore v. HMRC ([2011] UKUT 239 (TCC)) centers on the obligations and liabilities of taxpayers...
Reasonableness of Service Charge Works and the Role of Sinking Funds: Insights from Southall Court v. Tiwari

Reasonableness of Service Charge Works and the Role of Sinking Funds: Insights from Southall Court v. Tiwari

Date: Jun 17, 2011
Reasonableness of Service Charge Works and the Role of Sinking Funds: Insights from Southall Court v. Tiwari Introduction Southall Court (Residents) Ltd v. Tiwari ([2011] UKUT 218 (LC)) is a pivotal...
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