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]...
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 Introduction McCaughey & Anor, Re Application for Judicial Review ([2011] 3 All...
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) Introduction The case of Atlantic Electronics Ltd v Revenue & Customs ([2011] UKFTT 314...
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 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 Introduction The case of University of Newcastle upon...
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 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 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 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 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 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) 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) Introduction The case of AH Willis & Sons Ltd v Office of Fair Trading ([2011] CAT 13)...
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) 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) Introduction The case of Cadogan & Anor v. Cadogan...
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...