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  • Commentaries

United Kingdom Case Commentaries

Reaffirming the Principle of Equivalence in Humanitarian Protection Appeals: Analysis of FA (Iraq) v. Secretary of State [2011] UKSC 22

Reaffirming the Principle of Equivalence in Humanitarian Protection Appeals: Analysis of FA (Iraq) v. Secretary of State [2011] UKSC 22

Date: May 26, 2011
Reaffirming the Principle of Equivalence in Humanitarian Protection Appeals: Analysis of FA (Iraq) v. Secretary of State [2011] UKSC 22 Introduction The case of FA (Iraq) v. Secretary of State for...
Establishing 'Same Household' and Deception Interpretation in UK Immigration Law: Insights from Ozhogina and Tarasova [2011] UKUT 197

Establishing 'Same Household' and Deception Interpretation in UK Immigration Law: Insights from Ozhogina and Tarasova [2011] UKUT 197

Date: May 25, 2011
Establishing 'Same Household' and Deception Interpretation in UK Immigration Law: Insights from Ozhogina and Tarasova [2011] UKUT 197 Introduction The case of Irina Anatolyevna Ozhogina and Natalya...
Reevaluation of 'Liable to Deportation' Under Section 76 NIAA 2002: Ali v Home Office

Reevaluation of 'Liable to Deportation' Under Section 76 NIAA 2002: Ali v Home Office

Date: May 25, 2011
Reevaluation of 'Liable to Deportation' Under Section 76 NIAA 2002: Ali v Home Office Introduction The case of Ali (s.76 - "liable to deportation") Pakistan ([2011] Imm AR 624) adjudicated by the...
Porter v Trustees of Gladman Sipps: Establishing Standards for Hereditament Qualification in Non-Domestic Rating

Porter v Trustees of Gladman Sipps: Establishing Standards for Hereditament Qualification in Non-Domestic Rating

Date: May 21, 2011
Porter v Trustees of Gladman Sipps: Establishing Standards for Hereditament Qualification in Non-Domestic Rating Introduction The case of Porter (Valuation Officer) v. Trustees of Gladman Sipps...
Refusal of Closure Notice Applications: Clarifying the Grouping and No Possibilities Tests in Corporate Tax Disputes

Refusal of Closure Notice Applications: Clarifying the Grouping and No Possibilities Tests in Corporate Tax Disputes

Date: May 21, 2011
Refusal of Closure Notice Applications: Clarifying the Grouping and No Possibilities Tests in Corporate Tax Disputes Introduction The case of Finnforest UK Ltd & Ors v. Revenue & Customs ([2011]...
Comprehensive Commentary on GC v. The Commissioner of Police of the Metropolis [2011]

Comprehensive Commentary on GC v. The Commissioner of Police of the Metropolis [2011]

Date: May 19, 2011
Indefinite Retention of Biometric Data and Human Rights: An Analysis of GC v. The Commissioner of Police of the Metropolis [2011] Introduction The case of GC v. The Commissioner of Police of the...
Procedural Obligations under Article 2 Applied to Pre-HRA Deaths: McCaughey & Anor Re Application for Judicial Review

Procedural Obligations under Article 2 Applied to Pre-HRA Deaths: McCaughey & Anor Re Application for Judicial Review

Date: May 19, 2011
Procedural Obligations under Article 2 Applied to Pre-HRA Deaths: McCaughey & Anor Re Application for Judicial Review Introduction McCaughey & Anor, Re Application for Judicial Review ([2011] 3 All...
Predominant Causation in AFCS Compensation: EW v. Secretary of State for Defence

Predominant Causation in AFCS Compensation: EW v. Secretary of State for Defence

Date: May 13, 2011
Predominant Causation in AFCS Compensation: EW v. Secretary of State for Defence Introduction The case EW v. Secretary of State for Defence (AFCS) ([2011] UKUT 186 (AAC)) was adjudicated by the Upper...
Balancing Evidence Admission in Tax Appeals: Atlantic Electronics Ltd v Revenue & Customs [2011] UKFTT 314 (TC)

Balancing Evidence Admission in Tax Appeals: Atlantic Electronics Ltd v Revenue & Customs [2011] UKFTT 314 (TC)

Date: May 13, 2011
Balancing Evidence Admission in Tax Appeals: Atlantic Electronics Ltd v Revenue & Customs [2011] UKFTT 314 (TC) Introduction The case of Atlantic Electronics Ltd v Revenue & Customs ([2011] UKFTT 314...
Presumption of Continuity in Discovery Assessments: Syed v. Revenue & Customs

Presumption of Continuity in Discovery Assessments: Syed v. Revenue & Customs

Date: May 13, 2011
Presumption of Continuity in Discovery Assessments: Syed v. Revenue & Customs Introduction The case of Syed v. Revenue & Customs (Rev 1) ([2011] UKFTT 315 (TC)) addresses significant issues related...
Supreme Court Clarifies Capital Allowances in Composite Transactions: Revenue & Customs v. Tower MCashback LLP

Supreme Court Clarifies Capital Allowances in Composite Transactions: Revenue & Customs v. Tower MCashback LLP

Date: May 12, 2011
Supreme Court Clarifies Capital Allowances in Composite Transactions: Revenue & Customs v. Tower MCashback LLP Introduction The case of Revenue & Customs v. Tower MCashback LLP 1 & Anor ([2011] STI...
Defining 'Information Held' by Public Authorities under FOIA: Insights from University of Newcastle Upon Tyne v Information Commissioner and BUAV

Defining 'Information Held' by Public Authorities under FOIA: Insights from University of Newcastle Upon Tyne v Information Commissioner and BUAV

Date: May 12, 2011
Defining 'Information Held' by Public Authorities under FOIA: Insights from University of Newcastle Upon Tyne v Information Commissioner and BUAV Introduction The case of University of Newcastle upon...
Defining Miscarriage of Justice Under Section 133: The Need for Proven Innocence in Compensation Claims

Defining Miscarriage of Justice Under Section 133: The Need for Proven Innocence in Compensation Claims

Date: May 12, 2011
Defining Miscarriage of Justice Under Section 133: The Need for Proven Innocence in Compensation Claims Introduction In the landmark decision of Adams, R (on the application of) v. Secretary of State...
Ensuring GAAP Compliance in Tax Assessments: Insights from Smith v. HMRC

Ensuring GAAP Compliance in Tax Assessments: Insights from Smith v. HMRC

Date: May 11, 2011
Ensuring GAAP Compliance in Tax Assessments: Insights from Smith v. HMRC Introduction The case of Smith v. HMRC ([2011] UKUT 270 (TCC)) serves as a pivotal reference in the realm of tax law,...
Recognition of Credit Arrangements as Available Funds under Tier 4 Immigration Rules

Recognition of Credit Arrangements as Available Funds under Tier 4 Immigration Rules

Date: May 10, 2011
Recognition of Credit Arrangements as Available Funds under Tier 4 Immigration Rules Introduction The case of Ejifugha (Tier 4 - funds - credit) Nigeria [2011] UKUT 244 (IAC) addresses a pivotal...
Interpretation of Section 20B of the Landlord and Tenant Act 1985 in Service Charge Recovery

Interpretation of Section 20B of the Landlord and Tenant Act 1985 in Service Charge Recovery

Date: May 10, 2011
Interpretation of Section 20B of the Landlord and Tenant Act 1985 in Service Charge Recovery Introduction The case of Jean-Paul v. London Borough of Southwark ([2011] UKUT 178 (LC)) addresses...
Clarifying Grievance Procedure Compliance in Equal Pay Claims: The Beddoes v. Birmingham City Council Decision

Clarifying Grievance Procedure Compliance in Equal Pay Claims: The Beddoes v. Birmingham City Council Decision

Date: May 10, 2011
Clarifying Grievance Procedure Compliance in Equal Pay Claims: The Beddoes v. Birmingham City Council Decision Introduction The case of Beddoes & Ors v. Birmingham City Council ([2011] 3 CMLR 42)...
Assessment of Proportionality in VAT Default Surcharges: Eastwell Manor Ltd v. Revenue & Customs

Assessment of Proportionality in VAT Default Surcharges: Eastwell Manor Ltd v. Revenue & Customs

Date: May 6, 2011
Assessment of Proportionality in VAT Default Surcharges: Eastwell Manor Ltd v. Revenue & Customs Introduction The case of Eastwell Manor Ltd v. Revenue & Customs ([2011] UKFTT 293 (TC)) presents a...
Tribunal Affirms Discretionary Power to Grant Out-of-Time Appeals under Section 49 TMA in Pytchley Ltd v. Revenue & Customs [2011] UKFTT 277 (TC)

Tribunal Affirms Discretionary Power to Grant Out-of-Time Appeals under Section 49 TMA in Pytchley Ltd v. Revenue & Customs [2011] UKFTT 277 (TC)

Date: Apr 29, 2011
Tribunal Affirms Discretionary Power to Grant Out-of-Time Appeals under Section 49 TMA in Pytchley Ltd v. Revenue & Customs [2011] UKFTT 277 (TC) Introduction The case of Pytchley Ltd v. Revenue &...
Clarifying 'Undertaking' in Competition Law: AH Willis & Sons Ltd v Office of Fair Trading ([2011] CAT 13)

Clarifying 'Undertaking' in Competition Law: AH Willis & Sons Ltd v Office of Fair Trading ([2011] CAT 13)

Date: Apr 28, 2011
Clarifying 'Undertaking' in Competition Law: AH Willis & Sons Ltd v Office of Fair Trading ([2011] CAT 13) Introduction The case of AH Willis & Sons Ltd v Office of Fair Trading ([2011] CAT 13)...
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