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  • Commentaries

United Kingdom Case Commentaries

Roberts & Anor v. Revenue & Customs: Directors' Personal Liability for National Insurance Contributions Neglect

Roberts & Anor v. Revenue & Customs: Directors' Personal Liability for National Insurance Contributions Neglect

Date: Apr 27, 2011
Roberts & Anor v. Revenue & Customs: Directors' Personal Liability for National Insurance Contributions Neglect Introduction The case of Roberts & Anor v. Revenue & Customs ([2011] UKFTT 268 (TC))...
Burden of Proof on HMRC for Issuing Closure Notices in Corporation Tax Enquiries: Estate 4 Ltd v. Revenue & Customs [2011] UKFTT 269 (TC)

Burden of Proof on HMRC for Issuing Closure Notices in Corporation Tax Enquiries: Estate 4 Ltd v. Revenue & Customs [2011] UKFTT 269 (TC)

Date: Apr 27, 2011
Burden of Proof on HMRC for Issuing Closure Notices in Corporation Tax Enquiries: Estate 4 Ltd v. Revenue & Customs [2011] UKFTT 269 (TC) Introduction The case of Estate 4 Ltd v. Revenue & Customs...
Upper Tribunal Establishes Framework for Assessing Hope Value in Collective Enfranchisement: Cadogan v. Cadogan Square Ltd [2011] UKUT 154 (LC)

Upper Tribunal Establishes Framework for Assessing Hope Value in Collective Enfranchisement: Cadogan v. Cadogan Square Ltd [2011] UKUT 154 (LC)

Date: Apr 22, 2011
Upper Tribunal Establishes Framework for Assessing Hope Value in Collective Enfranchisement: Cadogan v. Cadogan Square Ltd [2011] UKUT 154 (LC) Introduction The case of Cadogan & Anor v. Cadogan...
Recognition of Offshore Share Premium Dividends as 'Dividends' and 'Overseas Dividends' under UK Manufactured Payments Legislation

Recognition of Offshore Share Premium Dividends as 'Dividends' and 'Overseas Dividends' under UK Manufactured Payments Legislation

Date: Apr 19, 2011
Recognition of Offshore Share Premium Dividends as 'Dividends' and 'Overseas Dividends' under UK Manufactured Payments Legislation Introduction The case of HMRC v. First Nationwide ([2011] UKUT 174...
Section 83(2) FA 2003 Upholds HMRC's Enquiry Notices Despite Procedural Errors: Insights from Coolatinney Developments Ltd v. Revenue & Customs

Section 83(2) FA 2003 Upholds HMRC's Enquiry Notices Despite Procedural Errors: Insights from Coolatinney Developments Ltd v. Revenue & Customs

Date: Apr 16, 2011
Section 83(2) FA 2003 Upholds HMRC's Enquiry Notices Despite Procedural Errors: Insights from Coolatinney Developments Ltd & Ors v. Revenue & Customs Introduction Coolatinney Developments Ltd & Ors...
Quarmby Construction Ltd & St James Securities Holdings Ltd v Office of Fair Trading: Key Precedent on Bid Rigging Penalty Assessment

Quarmby Construction Ltd & St James Securities Holdings Ltd v Office of Fair Trading: Key Precedent on Bid Rigging Penalty Assessment

Date: Apr 16, 2011
Quarmby Construction Ltd & St James Securities Holdings Ltd v Office of Fair Trading: Key Precedent on Bid Rigging Penalty Assessment Introduction In the landmark case of Quarmby Construction Company...
Upper Tribunal Establishes Strict Timeliness and Public Interest Standards in FOIA Requests: APG v. Information Commissioner & MOD

Upper Tribunal Establishes Strict Timeliness and Public Interest Standards in FOIA Requests: APG v. Information Commissioner & MOD

Date: Apr 16, 2011
Upper Tribunal Establishes Strict Timeliness and Public Interest Standards in FOIA Requests: APG v. Information Commissioner & MOD Introduction The case of All Party Parliamentary Group on...
HS (EEA: Revocation and Retained Rights) Syria [2011] UKUT 00165 (IAC)

HS (EEA: Revocation and Retained Rights) Syria [2011] UKUT 00165 (IAC)

Date: Apr 14, 2011
Establishing Burden of Proof in Revocation of EEA Residence Cards: Analysis of HS (EEA: Revocation and Retained Rights) Syria [2011] UKUT 00165 (IAC) Introduction The case of HS Syria, a Syrian...
Baker v Quantum Clothing Group Ltd & Ors [2011] ICR 523: Supreme Court Sets New Standard on Employer Liability for Noise-Induced Hearing Loss

Baker v Quantum Clothing Group Ltd & Ors [2011] ICR 523: Supreme Court Sets New Standard on Employer Liability for Noise-Induced Hearing Loss

Date: Apr 14, 2011
Baker v Quantum Clothing Group Ltd & Ors [2011] ICR 523: Supreme Court Sets New Standard on Employer Liability for Noise-Induced Hearing Loss Introduction The case of Baker v Quantum Clothing Group...
Clarifying the 60-Day Restriction in Tier 4 Visa Applications: The Patel Case

Clarifying the 60-Day Restriction in Tier 4 Visa Applications: The Patel Case

Date: Apr 14, 2011
Clarifying the 60-Day Restriction in Tier 4 Visa Applications: The Patel Case Introduction The case of Patel (Tier 4 - no '60-day extension') India ([2011] UKUT 187 (IAC)) before the Upper Tribunal...
Persecution and Human Rights in Refugee Claims: The Upper Tribunal’s Decision in HS (Palestinian - Return to Gaza) CG [2011] UKUT 124 (IAC)

Persecution and Human Rights in Refugee Claims: The Upper Tribunal’s Decision in HS (Palestinian - Return to Gaza) CG [2011] UKUT 124 (IAC)

Date: Apr 12, 2011
Persecution and Human Rights in Refugee Claims: The Upper Tribunal’s Decision in HS (Palestinian - Return to Gaza) CG [2011] UKUT 124 (IAC) Introduction The case of HS (Palestinian - Return to Gaza)...
Cadogan v. Erkman [2011]: Establishing Valuation Principles and Restrictive Covenant Standards in Collective Enfranchisement

Cadogan v. Erkman [2011]: Establishing Valuation Principles and Restrictive Covenant Standards in Collective Enfranchisement

Date: Apr 12, 2011
Cadogan v. Erkman [2011]: Establishing Valuation Principles and Restrictive Covenant Standards in Collective Enfranchisement Introduction Cadogan v. Erkman [2011] UKUT 90 (LC) is a pivotal case heard...
Public Policy and Statutory Interpretation in Planning Law: The Beesley Case [2011] UKSC 15

Public Policy and Statutory Interpretation in Planning Law: The Beesley Case [2011] UKSC 15

Date: Apr 7, 2011
Public Policy and Statutory Interpretation in Planning Law: The Beesley Case [2011] UKSC 15 Introduction Secretary of State for Communities and Local Government and another v. Welwyn Hatfield Borough...
Farstad Supply AS v. Enviroco Ltd: Clarifying 'Affiliate' Status and Subsidiary Definitions in the Context of Share Pledges

Farstad Supply AS v. Enviroco Ltd: Clarifying 'Affiliate' Status and Subsidiary Definitions in the Context of Share Pledges

Date: Apr 7, 2011
Farstad Supply AS v. Enviroco Ltd: Clarifying 'Affiliate' Status and Subsidiary Definitions in the Context of Share Pledges Introduction In the landmark case of Farstad Supply AS v. Enviroco Ltd...
Proportionality in Maternity-Related Redundancy Decisions: Eversheds Legal Services Ltd v. De Belin [2011]

Proportionality in Maternity-Related Redundancy Decisions: Eversheds Legal Services Ltd v. De Belin [2011]

Date: Apr 7, 2011
Proportionality in Maternity-Related Redundancy Decisions: Eversheds Legal Services Ltd v. De Belin [2011] Introduction The case of Eversheds Legal Services Ltd v. De Belin ([2011] ICR 1137) before...
Kincaid v. Revenue & Customs: Upholding Reasonable Excuse in CIS Compliance

Kincaid v. Revenue & Customs: Upholding Reasonable Excuse in CIS Compliance

Date: Apr 7, 2011
Kincaid v. Revenue & Customs: Upholding Reasonable Excuse in CIS Compliance Introduction The case Kincaid (t/a AK Construction) v. Revenue & Customs ([2011] UKFTT 225 (TC)) pertains to the...
Clarifying the Scope of 'Power' in Information Notices: Revenue and Customs v. Parissis & Ors [2011] SFTD 757

Clarifying the Scope of 'Power' in Information Notices: Revenue and Customs v. Parissis & Ors [2011] SFTD 757

Date: Apr 2, 2011
Clarifying the Scope of 'Power' in Information Notices: Revenue and Customs v. Parissis & Ors [2011] SFTD 757 Introduction In the case of Revenue and Customs v. Parissis & Ors ([2011] SFTD 757), the...
Purposive Interpretation of Schedule 13 Finance Act 1996 in Tax Avoidance Schemes: Audley v. Revenue & Customs

Purposive Interpretation of Schedule 13 Finance Act 1996 in Tax Avoidance Schemes: Audley v. Revenue & Customs

Date: Apr 2, 2011
Purposive Interpretation of Schedule 13 Finance Act 1996 in Tax Avoidance Schemes: Audley v. Revenue & Customs ([2011] UKFTT 219 (TC)) Introduction Audley v. Revenue & Customs ([2011] UKFTT 219 (TC))...
Parker v. Northumbrian Water: Re-defining Issue Estoppel and Abuse of Process in Employment Tribunals

Parker v. Northumbrian Water: Re-defining Issue Estoppel and Abuse of Process in Employment Tribunals

Date: Mar 31, 2011
Parker v. Northumbrian Water: Re-defining Issue Estoppel and Abuse of Process in Employment Tribunals Introduction The case of Parker v. Northumbrian Water ([2011] UKEAT 0221) offers significant...
Defining Appropriate Enforcement Actions for Category 1 Housing Hazards: Insights from Between Bristol City Council v. Aldford Two LLP [2011] UKUT 130 (LC)

Defining Appropriate Enforcement Actions for Category 1 Housing Hazards: Insights from Between Bristol City Council v. Aldford Two LLP [2011] UKUT 130 (LC)

Date: Mar 31, 2011
Defining Appropriate Enforcement Actions for Category 1 Housing Hazards: Insights from Between Bristol City Council v. Aldford Two LLP [2011] UKUT 130 (LC) Introduction Between Bristol City Council...
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