United Kingdom Case Commentaries

Upper Tribunal Upholds ISA Barring Decision in XY v. The Independent Safeguarding Authority

Date: Jul 19, 2011

Upper Tribunal Upholds ISA Barring Decision in XY v. The Independent Safeguarding Authority Introduction The case of XY v. The Independent Safeguarding Authority ([2012] AACR 13) represents a pivotal...

Extending Protection of Fixed-term Employees: Insights from Duncombe v. Secretary of State [2011] UKSC 36

Date: Jul 16, 2011

Extending Protection of Fixed-term Employees: Insights from Duncombe v. Secretary of State [2011] UKSC 36 Introduction The case of Duncombe & Ors v. Secretary of State for Children, Schools and...

Reversing the Burden of Proof in Tax Penalty Cases: Insights from HMD Response International v. Revenue & Customs

Date: Jul 16, 2011

Reversing the Burden of Proof in Tax Penalty Cases: Insights from HMD Response International v. Revenue & Customs Introduction The case of HMD Response International v. Revenue & Customs ([2011]...

Assessing Proportionality in VAT Default Surcharges: Insights from Total Technology Ltd v HMRC

Date: Jul 16, 2011

Assessing Proportionality in VAT Default Surcharges: Insights from Total Technology (Engineering) Ltd v HM Revenue & Customs Introduction The case of Total Technology (Engineering) Ltd v Revenue &...

Distinguishing Supersession from Suspension in Disability Living Allowance Payments: Insights from Secretary of State for Work and Pensions v. JL (DLA) ([2011] UKUT 293 (AAC))

Date: Jul 16, 2011

Distinguishing Supersession from Suspension in Disability Living Allowance Payments: Insights from Secretary of State for Work and Pensions v. JL (DLA) ([2011] UKUT 293 (AAC)) Introduction Secretary...

Expanding Comparator Scope in Equal Pay Claims: Sefton Metropolitan Borough Council & Anor v. Hincks & Ors

Date: Jul 15, 2011

Expanding Comparator Scope in Equal Pay Claims: Sefton Metropolitan Borough Council & Anor v. Hincks & Ors Introduction The case of Sefton Metropolitan Borough Council & Anor v. Hincks & Ors ([2011]...

No Right of Appeal to Tribunal for Determinations under Section 28C TMA: Bartram v. Revenue & Customs [2011] UKFTT 471 (TC)

Date: Jul 15, 2011

No Right of Appeal to Tribunal for Determinations under Section 28C TMA Introduction The case of Bartram v. Revenue & Customs ([2011] UKFTT 471 (TC)) addresses the critical issue of whether taxpayers...

Reaffirming Economic Activity for VAT Registration: Insights from Gardner & Co v. HMRC [2011] UKFTT 470 (TC)

Date: Jul 14, 2011

Reaffirming Economic Activity for VAT Registration: Insights from Gardner & Co v. HMRC [2011] UKFTT 470 (TC) 1. Introduction The case of Gardner & Co v. Revenue & Customs [2011] UKFTT 470 (TC) serves...

SA v Secretary of State: Affirming Article 8 Family Rights in Asylum Determinations

Date: Jul 14, 2011

SA v Secretary of State: Affirming Article 8 Family Rights in Asylum Determinations Introduction The case of SA (Divorced woman – illegitimate child) Bangladesh CG [2011] UKUT 00254 (IAC) adjudicated...

Home Office v Tariq: Balancing National Security and Fair Trial Rights in Employment Tribunal Proceedings

Date: Jul 14, 2011

Home Office v Tariq: Balancing National Security and Fair Trial Rights in Employment Tribunal Proceedings Introduction The case of Home Office v. Tariq ([2012] 1 All ER 58) is a landmark decision by...

Upper Tribunal Clarifies 'Worker' Status and Jobseeker Requirements for EEA Nationals in Begum v Pakistan

Date: Jul 14, 2011

Upper Tribunal Clarifies 'Worker' Status and Jobseeker Requirements for EEA Nationals in Begum v Pakistan Introduction The case of Begum (EEA - worker - jobseeker) Pakistan ([2011] UKUT 00275 (IAC))...

Upper Tribunal Limits Exception 3 for Other Family Members Under UK Borders Act 2007 in Deportation Cases

Date: Jul 14, 2011

Upper Tribunal Limits Exception 3 for Other Family Members Under UK Borders Act 2007 in Deportation Cases Introduction The case of Rose (Automatic deportation - Exception 3) Jamaica ([2011] UKUT...

Supreme Court Confirms Closed Material Procedure Requires Parliamentary Authorization

Date: Jul 14, 2011

Supreme Court Confirms Closed Material Procedure Requires Parliamentary Authorization Introduction Al Rawi & Ors v. The Security Service & Ors ([2011] UKSC 34) is a pivotal judgment by the United...

Precedent on Discreet Religious Practices as Persecution: MT (Ahmadi - HJ (Iran)) Pakistan [2011] UKUT 277 (IAC)

Date: Jul 14, 2011

Precedent on Discreet Religious Practices as Persecution: MT (Ahmadi - HJ (Iran)) Pakistan [2011] UKUT 277 (IAC) Introduction The case of MT (Ahmadi - HJ (Iran)) Pakistan [2011] UKUT 277 (IAC)...

Clarifying Discovery Assessments under Section 29 TMA 1970: Charlton & Ors v. Revenue & Customs [2011] SFTD 1160

Date: Jul 14, 2011

Clarifying Discovery Assessments under Section 29 TMA 1970: Charlton & Ors v. Revenue & Customs [2011] SFTD 1160 Introduction The case of Charlton & Ors v. Revenue & Customs ([2011] SFTD 1160) delves...

Redrow Homes v. Hothi: Implied Terms in Lease Agreements and Their Consequences

Date: Jul 8, 2011

Redrow Homes v. Hothi: Implied Terms in Lease Agreements and Their Consequences Introduction The case of Redrow Homes (Midlands) Ltd v. Hothi & Ors ([2011] UKUT 268 (LC)) addresses critical issues...

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

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

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

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...