United Kingdom Case Commentaries

Establishing Unrestricted Appeal Rights: CHH v Secretary of State for the Home Department [2011] UKUT 121 (IAC)

Date: Mar 29, 2011

Establishing Unrestricted Appeal Rights: CHH v Secretary of State for the Home Department [2011] UKUT 121 (IAC) Introduction The case of CHH versus the Secretary of State for the Home Department is a...

Establishing Excise Duty Liability: SDM European Transport Ltd v. Revenue & Customs ([2011] UKFTT 211 (TC))

Date: Mar 29, 2011

Establishing Excise Duty Liability: SDM European Transport Ltd v. Revenue & Customs ([2011] UKFTT 211 (TC)) Introduction The case of SDM European Transport Ltd v. Revenue & Customs ([2011] UKFTT 211...

Recognition of Article 8 Rights in Overage Dependant Gurkha Cases: KG Nepal [2011]

Date: Mar 29, 2011

Recognition of Article 8 Rights in Overage Dependant Gurkha Cases: KG Nepal [2011] Introduction The case of KG (Gurkhas; overage dependants; policy) Nepal ([2011] UKUT 117 (IAC)) presents a pivotal...

Establishing Limits on Suspension of Penalties for Careless Inaccuracies Under Schedule 24 Finance Act 2007

Date: Mar 26, 2011

Establishing Limits on Suspension of Penalties for Careless Inaccuracies Under Schedule 24 Finance Act 2007 Introduction The case of Fane v. Revenue & Customs ([2011] UKFTT 210 (TC)) addresses...

HMRC's Discretion in Cancelling Gross Payment Status: Analysis of Scofield v. Revenue & Customs

Date: Mar 25, 2011

HMRC's Discretion in Cancelling Gross Payment Status: Analysis of Scofield v. Revenue & Customs Introduction Scofield v. Revenue & Customs ([2011] UKFTT 199 (TC)) is a pivotal case in the realm of...

Reassessment of Penalty Calculation Methods in Bid Rigging Cases: Insights from GF Tomlinson v OFT ([2011] CAT 7)

Date: Mar 25, 2011

Reassessment of Penalty Calculation Methods in Bid Rigging Cases: Insights from GF Tomlinson v OFT ([2011] CAT 7) Introduction The case of GF Tomlinson Building Ltd and others v Office of Fair...

Reed Employment Ltd v. Revenue & Customs: Precedent on VAT Classification of Introductory vs. Staff Supplies

Date: Mar 25, 2011

Reed Employment Ltd v. Revenue & Customs: Precedent on VAT Classification of Introductory vs. Staff Supplies Introduction The case of Reed Employment Ltd v. Revenue & Customs ([2011] UKFTT 200 (TC))...

Ensuring Common Law Fairness in Immigration Decisions: Analysis of Thakur v Secretary of State for the Home Department

Date: Mar 24, 2011

Ensuring Common Law Fairness in Immigration Decisions: Analysis of Thakur v Secretary of State for the Home Department Introduction The case of Thakur v Secretary of State for the Home Department...

Lumba v. Secretary of State for the Home Department: Implications for the Tort of False Imprisonment and Immigration Detention Policies

Date: Mar 24, 2011

Lumba v. Secretary of State for the Home Department: Implications for the Tort of False Imprisonment and Immigration Detention Policies Introduction Lumba (WL) v. Secretary of State for the Home...

Upper Tribunal Clarifies Jurisdictional Limits in FOIA Appeals: OFCOM v. Morrissey

Date: Mar 23, 2011

Upper Tribunal Clarifies Jurisdictional Limits in FOIA Appeals: OFCOM v. Morrissey Introduction The case OFCOM v. Morrissey & Information Commissioner ([2011] UKUT 116 (AAC)) represents a pivotal...

Establishing Decisive Influence: Durkan Holdings Ltd v Office of Fair Trading [2011] CAT 6

Date: Mar 23, 2011

Establishing Decisive Influence: Durkan Holdings Ltd v Office of Fair Trading [2011] CAT 6 Introduction The case of Durkan Holdings Ltd (2) Durkan Ltd (3) Concentra Ltd (formerly Durkan Pudelek Ltd)...

Clarifying Cost Orientation Requirements for Dominant Telecom Providers: British Telecommunications Plc v. OFCOM ([2011] CAT 5)

Date: Mar 23, 2011

Clarifying Cost Orientation Requirements for Dominant Telecom Providers: British Telecommunications Plc v. OFCOM ([2011] CAT 5) Introduction The case of British Telecommunications Plc v. Office of...

Exclusion of Non-Named Entities from Competition Tribunal Damages Claims: Emerson Electric Co v. Morgan Crucible ([2011] Comp AR 90)

Date: Mar 22, 2011

Exclusion of Non-Named Entities from Competition Tribunal Damages Claims: Emerson Electric Co v. Morgan Crucible ([2011] Comp AR 90) Introduction The case of Emerson Electric Co and others v. Morgan...

Disciplinary Procedure Compliance in Unfair Dismissal: Ezsias v. North Glamorgan NHS Trust [2011] UKEAT 0399

Date: Mar 19, 2011

Disciplinary Procedure Compliance in Unfair Dismissal: Ezsias v. North Glamorgan NHS Trust [2011] UKEAT 0399 Introduction The case of Ezsias v. North Glamorgan NHS Trust ([2011] UKEAT 0399) revolves...

Enhancing Tribunal Directions in Immigration Appeals: Analysis of SP South Africa [2011] UKUT 188 (IAC)

Date: Mar 18, 2011

Enhancing Tribunal Directions in Immigration Appeals: Analysis of SP South Africa [2011] UKUT 188 (IAC) Introduction The case SP (allowed appeal directions) South Africa [2011] UKUT 188 (IAC) was...

Negligence in Tax Return Filing: A Comprehensive Analysis of Wald v. Revenue & Customs [2011] UKFTT 183 (TC)

Date: Mar 18, 2011

Negligence in Tax Return Filing: A Comprehensive Analysis of Wald v. Revenue & Customs [2011] UKFTT 183 (TC) 1. Introduction The case of Wald v. Revenue & Customs [2011] UKFTT 183 (TC) presents a...

Clarifying Issue Estoppel and Abuse of Process in Employment Tribunals: Foster v. Bon Groundwork Ltd [2011] IRLR 645

Date: Mar 18, 2011

Clarifying Issue Estoppel and Abuse of Process in Employment Tribunals: Foster v. Bon Groundwork Ltd [2011] IRLR 645 Introduction Foster v. Bon Groundwork Ltd ([2011] IRLR 645) is a pivotal case...

Ordinary Residence in UK Tax Law: Insights from Tuczka v. HMRC ([2011] BTC 1706)

Date: Mar 17, 2011

Ordinary Residence in UK Tax Law: Insights from Tuczka v. HMRC ([2011] BTC 1706) Introduction Tuczka v. HMRC ([2011] BTC 1706) is a pivotal case adjudicated by the Upper Tribunal (Tax and Chancery...

State Pension Credit Eligibility: Indirect Discrimination and Justification in Patmalniece v. Secretary of State for Work and Pensions

Date: Mar 17, 2011

State Pension Credit Eligibility: Indirect Discrimination and Justification in Patmalniece v. Secretary of State for Work and Pensions Introduction The case of Patmalniece v. Secretary of State for...

Queenspice Ltd v. HMRC [2011]: Affirmation of Best Judgment VAT Assessments and Adequate Notification Standards

Date: Mar 17, 2011

Queenspice Ltd v. HMRC [2011]: Affirmation of Best Judgment VAT Assessments and Adequate Notification Standards Introduction The case of Queenspice Ltd v. HMRC ([2011] STC 1457) was adjudicated by...