United Kingdom Case Commentaries

Scurfield v. Revenue & Customs: Reasonable Excuse for Late Pension Protection Application

Date: Aug 10, 2011

Scurfield v. Revenue & Customs: Reasonable Excuse for Late Pension Protection Application Introduction Scurfield v. Revenue & Customs ([2011] UKFTT 532 (TC)) is a pivotal case adjudicated by the...

Session-Based VAT Calculation for Bingo Operations: Insights from Carlton Clubs Plc v. Revenue & Customs

Date: Aug 10, 2011

Session-Based VAT Calculation for Bingo Operations: Insights from Carlton Clubs Plc v. Revenue & Customs Introduction Carlton Clubs Plc v. Revenue & Customs ([2011] SFTD 1209) is a pivotal case...

Reliance on Accountants as a Reasonable Excuse for Late Income Tax Payments: Rich v Revenue & Customs

Date: Aug 9, 2011

Reliance on Accountants as a Reasonable Excuse for Late Income Tax Payments: Rich v Revenue & Customs Introduction Rich v Revenue & Customs ([2011] UKFTT 533 (TC)) is a landmark decision by the...

Affirmation of Contractual Pricing Rights: BT’s Termination Charges Upheld against OFCOM’s Rejection

Date: Aug 2, 2011

Affirmation of Contractual Pricing Rights: BT’s Termination Charges Upheld against OFCOM’s Rejection Introduction The case of British Telecommunications Plc (Termination Charges: 080 calls) v. Office...

Secrets Hotels2 Ltd v. HMRC: Establishing the Principal-Agent Relationship in VAT Context

Date: Jul 30, 2011

Secrets Hotels2 Ltd v. HMRC: Establishing the Principal-Agent Relationship in VAT Context Introduction Secrets Hotels2 Ltd v. HMRC ([2011] STI 2496) is a pivotal case decided by the Upper Tribunal...

Upper Tribunal Upholds Article 48 on Invalidity Benefits Coordination in ML v. SSWP

Date: Jul 30, 2011

Upper Tribunal Upholds Article 48 on Invalidity Benefits Coordination in ML v. SSWP Introduction The case of ML v. SSWP ([2012] AACR 27) adjudicated by the Upper Tribunal's Administrative Appeals...

Upper Tribunal Clarifies Automatic Entitlement to Work-Related Activity Component in New ESA Claims

Date: Jul 29, 2011

Upper Tribunal Clarifies Automatic Entitlement to Work-Related Activity Component in New ESA Claims Introduction The case of Secretary of State for Work and Pensions v. PT (ESA) ([2012] AACR 17)...

Clarifying Money Purchase Schemes: The Supreme Court Decision in Houldsworth & Anor v Bridge Trustees Ltd & Anor

Date: Jul 28, 2011

Clarifying Money Purchase Schemes: The Supreme Court Decision in Houldsworth & Anor v Bridge Trustees Ltd & Anor Introduction The Supreme Court case of Houldsworth & Anor v. Bridge Trustees Ltd &...

Affirming Contractual Priorities Under the Anti-Deprivation and Pari Passu Principles

Date: Jul 28, 2011

Affirming Contractual Priorities Under the Anti-Deprivation and Pari Passu Principles Introduction Belmont Park Investments PTY Ltd v. BNY Corporate Trustee Services Ltd & Anor ([2012] 1 AC 383) is a...

Composite Transactions and Allowable Loss under TCGA 1992: Howard Schofield v HMRC

Date: Jul 28, 2011

Composite Transactions and Allowable Loss under TCGA 1992: Howard Schofield v HMRC Introduction Howard Schofield v. HMRC ([2011] UKUT 306 (TCC)) is a pivotal case in the realm of Capital Gains Tax...

Jivraj v Hashwani: Exempting Arbitrators from Employment Equality Regulations Based on Religion

Date: Jul 28, 2011

Jivraj v Hashwani: Exempting Arbitrators from Employment Equality Regulations Based on Religion Introduction The case Jivraj v Hashwani ([2011] Bus LR 1182) addressed a pivotal issue within the...

Autoclenz Ltd v Belcher: Establishing Worker Status Beyond Contractual Terminology

Date: Jul 28, 2011

Autoclenz Ltd v Belcher: Establishing Worker Status Beyond Contractual Terminology Introduction Autoclenz Ltd v Belcher & Ors ([2011] IRLR 820) is a landmark case decided by the United Kingdom...

Lucasfilm Ltd v Ainsworth: Justiciability of Infringement of Foreign Copyrights

Date: Jul 28, 2011

Lucasfilm Ltd v Ainsworth: Justiciability of Infringement of Foreign Copyrights Introduction The case of Lucasfilm Ltd & Ors v. Ainsworth & Anor ([2011] 3 WLR 487) was adjudicated in the United...

Clarke v. Secretary of State [2011] UKFTT 458: Framework for Removing Individuals from Protection of Children Act List

Date: Jul 26, 2011

Clarke v. Secretary of State [2011] UKFTT 458: Framework for Removing Individuals from Protection of Children Act List Introduction Clarke v. Secretary of State is a landmark judgment delivered by...

E-A (Article 8 - best interests of child) Nigeria [2011]: A Landmark Judgment on Article 8 in UK Immigration Law

Date: Jul 23, 2011

E-A (Article 8 - best interests of child) Nigeria [2011]: A Landmark Judgment on Article 8 in UK Immigration Law Introduction The case of E-A (Article 8 - best interests of child) Nigeria [2011] UKUT...

Mandatory Application of Section 72 Presumptions in Refugee Deportation: Mugwagwa Judgment

Date: Jul 21, 2011

Mandatory Application of Section 72 Presumptions in Refugee Deportation: Mugwagwa Judgment Introduction The case of OBRIEL TAMUKA MUGWAGWA versus The Secretary of State for the Home Department...

Imprisonment for Public Protection Alongside Life Sentences: Insights from Smith v UKSC 37

Date: Jul 21, 2011

Imprisonment for Public Protection Alongside Life Sentences: Insights from Smith v UKSC 37 Introduction The case of Smith, R v ([2011] UKSC 37) addresses a critical issue within the UK's criminal...

Affirming the Right of Appeal to the Upper Tribunal on Jurisdictional Determinations

Date: Jul 21, 2011

Affirming the Right of Appeal to the Upper Tribunal on Jurisdictional Determinations Introduction The case of Abiyat and others (rights of appeal) Iran ([2011] UKUT 314 (IAC)) represents a pivotal...

Maxwell v R [2011]: Integrity of the Criminal Justice System and Retrial Discretion

Date: Jul 21, 2011

Maxwell v R [2011]: Integrity of the Criminal Justice System and Retrial Discretion Introduction Maxwell v R ([2011] 2 Cr App Rep 31) is a landmark judgment delivered by the United Kingdom Supreme...

Owolabi Case: Ensuring Legislative Compliance in Tier 2 Immigration Decisions

Date: Jul 19, 2011

Owolabi Case: Ensuring Legislative Compliance in Tier 2 Immigration Decisions Introduction The judgment in Owolabi (Tier 2 - Skilled Occupations) Nigeria [2011] UKUT 313 (IAC) represents a...