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  • Commentaries

United Kingdom Case Commentaries

Employment Status Determination Under IR35: MBF Design Services Ltd v. Revenue & Customs

Employment Status Determination Under IR35: MBF Design Services Ltd v. Revenue & Customs

Date: Jan 6, 2011
Employment Status Determination Under IR35: MBF Design Services Ltd v. Revenue & Customs ([2011] UKFTT 35 (TC)) Introduction The case of MBF Design Services Ltd v. Revenue & Customs ([2011] UKFTT 35...
Capital Air v HMRC: Establishing Upper Tribunal's Jurisdiction Over Costs in Tribunal Appeals

Capital Air v HMRC: Establishing Upper Tribunal's Jurisdiction Over Costs in Tribunal Appeals

Date: Dec 23, 2010
Capital Air v HMRC: Establishing Upper Tribunal's Jurisdiction Over Costs in Tribunal Appeals Introduction Capital Air Services Limited (CAS) brought an appeal against Her Majesty's Revenue and...
Clarifying VAT Treatment of Separate Supplies and Abusive Practices: The Lower Mill Estate v HMRC Decision

Clarifying VAT Treatment of Separate Supplies and Abusive Practices: The Lower Mill Estate v HMRC Decision

Date: Dec 23, 2010
Clarifying VAT Treatment of Separate Supplies and Abusive Practices: The Lower Mill Estate v HMRC Decision Introduction The case of Lower Mill Estate Limited (LME) v. HMRC ([2010] UKUT B25 (TCC))...
Clarifying Appeal Jurisdiction and Issue Estoppel in Housing Benefit Cases: LS v. London Borough of Lambeth ([2011] AACR 27)

Clarifying Appeal Jurisdiction and Issue Estoppel in Housing Benefit Cases: LS v. London Borough of Lambeth ([2011] AACR 27)

Date: Dec 23, 2010
Clarifying Appeal Jurisdiction and Issue Estoppel in Housing Benefit Cases: LS v. London Borough of Lambeth ([2011] AACR 27) Introduction LS v. London Borough of Lambeth ([2011] AACR 27) is a...
Tax Implications of TUPE Transfers: Insights from Kuehne & Nagel Drinks Logistics Ltd v. Revenue and Customs

Tax Implications of TUPE Transfers: Insights from Kuehne & Nagel Drinks Logistics Ltd v. Revenue and Customs

Date: Dec 22, 2010
Tax Implications of TUPE Transfers: Insights from Kuehne & Nagel Drinks Logistics Ltd v. Revenue and Customs Introduction The case of Kuehne & Nagel Drinks Logistics Ltd v. Revenue and Customs...
Remission of Anti-Dumping Duties Under Fraudulent Certificates of Origin: Comprehensive Analysis of FMX Food Merchants v HM Revenue & Customs

Remission of Anti-Dumping Duties Under Fraudulent Certificates of Origin: Comprehensive Analysis of FMX Food Merchants v HM Revenue & Customs

Date: Dec 22, 2010
Remission of Anti-Dumping Duties Under Fraudulent Certificates of Origin: Comprehensive Analysis of FMX Food Merchants v HM Revenue & Customs Introduction The case of FMX Food Merchants Import Export...
Conditional Discharge and Deprivation of Liberty: Insights from Secretary of State for Justice v. RB ([2011] MHLR 37)

Conditional Discharge and Deprivation of Liberty: Insights from Secretary of State for Justice v. RB ([2011] MHLR 37)

Date: Dec 21, 2010
Conditional Discharge and Deprivation of Liberty: Insights from Secretary of State for Justice v. RB ([2011] MHLR 37) Introduction The case of Secretary of State for Justice v. RB ([2011] MHLR 37) is...
Conteh v. Parking Partners Ltd: Employer Liability for Racial Harassment

Conteh v. Parking Partners Ltd: Employer Liability for Racial Harassment

Date: Dec 18, 2010
Conteh v. Parking Partners Ltd: Employer Liability for Racial Harassment Introduction Conteh v. Parking Partners Ltd ([2011] ICR 341) is a pivotal case adjudicated by the United Kingdom Employment...
Interpretation of Section 14(5) Finance Act 1994 in Seizure Restoration: Clear Plc v. The Director of Border Revenue [2011] UKFTT 11 (TC)

Interpretation of Section 14(5) Finance Act 1994 in Seizure Restoration: Clear Plc v. The Director of Border Revenue [2011] UKFTT 11 (TC)

Date: Dec 17, 2010
Interpretation of Section 14(5) Finance Act 1994 in Seizure Restoration: Clear Plc v. The Director of Border Revenue [2011] UKFTT 11 (TC) Introduction The case of Clear Plc v. The Director of Border...
Royal Bank of Scotland v. Ashton: Clarifying Reasonable Adjustments and Comparator Requirements under the Disability Discrimination Act 1995

Royal Bank of Scotland v. Ashton: Clarifying Reasonable Adjustments and Comparator Requirements under the Disability Discrimination Act 1995

Date: Dec 17, 2010
Royal Bank of Scotland v. Ashton: Clarifying Reasonable Adjustments and Comparator Requirements under the Disability Discrimination Act 1995 Introduction Royal Bank of Scotland v. Ashton ([2011] ICR...
Revenue and Customs v. DCC Holdings (UK) Ltd [2010]: Establishing Symmetrical Accounting Treatment for Deemed Manufactured Interest

Revenue and Customs v. DCC Holdings (UK) Ltd [2010]: Establishing Symmetrical Accounting Treatment for Deemed Manufactured Interest

Date: Dec 16, 2010
Revenue and Customs v. DCC Holdings (UK) Ltd [2010]: Establishing Symmetrical Accounting Treatment for Deemed Manufactured Interest 1. Introduction The case of Revenue and Customs v. DCC Holdings...
PARS Technology Ltd v. Revenue & Customs: Establishing New Precedents in VAT Fraud Enforcement

PARS Technology Ltd v. Revenue & Customs: Establishing New Precedents in VAT Fraud Enforcement

Date: Dec 16, 2010
PARS Technology Ltd v. Revenue & Customs: Establishing New Precedents in VAT Fraud Enforcement 1. Introduction The case of PARS Technology Ltd v. Revenue & Customs ([2011] UKFTT 9 (TC)), adjudicated...
Enhancing Parental Participation: Supreme Court Ruling in Principal Reporter v. K & Ors

Enhancing Parental Participation: Supreme Court Ruling in Principal Reporter v. K & Ors

Date: Dec 16, 2010
Enhancing Parental Participation: Supreme Court Ruling in Principal Reporter v. K & Ors Introduction Principal Reporter v. K & Ors (Scotland) (2011 Fam LR 2) is a landmark case adjudicated by the...
Supreme Court Establishes Boundaries for Costs Officers in Ensuring Compliance with Aarhus Convention Principles on Cost Assessments

Supreme Court Establishes Boundaries for Costs Officers in Ensuring Compliance with Aarhus Convention Principles on Cost Assessments

Date: Dec 16, 2010
Supreme Court Establishes Boundaries for Costs Officers in Ensuring Compliance with Aarhus Convention Principles on Cost Assessments Introduction The case of Edwards & Anor v. Environment Agency &...
Paponette & Ors v. Attorney General of Trinidad and Tobago: Upholding Substantive Legitimate Expectations in Public Administration

Paponette & Ors v. Attorney General of Trinidad and Tobago: Upholding Substantive Legitimate Expectations in Public Administration

Date: Dec 14, 2010
Paponette & Ors v. Attorney General of Trinidad and Tobago: Upholding Substantive Legitimate Expectations in Public Administration 1. Introduction Paponette & Ors v. Attorney General of Trinidad and...
La Mancha Ltd v. Revenue & Customs: Clarifying Reasonable Excuse in Late Employers Annual Returns

La Mancha Ltd v. Revenue & Customs: Clarifying Reasonable Excuse in Late Employers Annual Returns

Date: Dec 11, 2010
La Mancha Ltd v. Revenue & Customs: Clarifying Reasonable Excuse in Late Employers Annual Returns Introduction The case of La Mancha Ltd v. Revenue & Customs ([2010] UKFTT 638 (TC)) presents a...
Upper Tribunal Clarifies Interpretation of Section 20B in Service Charge Limitations

Upper Tribunal Clarifies Interpretation of Section 20B in Service Charge Limitations

Date: Dec 11, 2010
Upper Tribunal Clarifies Interpretation of Section 20B in Service Charge Limitations Introduction The case of Holding & Management (Solitaire) Ltd v. Sherwin ([2011] 9 EG 166) addresses significant...
Defining 'Presence and Supervision' in DLA Section 73(3): Upper Tribunal's Interpretation in JH v. Secretary of State for WSP (DLA)

Defining 'Presence and Supervision' in DLA Section 73(3): Upper Tribunal's Interpretation in JH v. Secretary of State for WSP (DLA)

Date: Dec 11, 2010
Defining 'Presence and Supervision' in DLA Section 73(3): Upper Tribunal's Interpretation in JH v. Secretary of State for WSP (DLA) Introduction The case JH v. Secretary of State for Work and...
Application of Pre-2009 VAT Tribunal Costs Rules in Ongoing Proceedings: Hawkeye Communications Ltd v. Revenue & Customs

Application of Pre-2009 VAT Tribunal Costs Rules in Ongoing Proceedings: Hawkeye Communications Ltd v. Revenue & Customs

Date: Dec 11, 2010
Application of Pre-2009 VAT Tribunal Costs Rules in Ongoing Proceedings: Hawkeye Communications Ltd v. Revenue & Customs Introduction The case of Hawkeye Communications Ltd v. Revenue & Customs...
Distinguishing Victimisation from Mental Health-Related Dismissals: Insights from Martin v. Devonshires Solicitors

Distinguishing Victimisation from Mental Health-Related Dismissals: Insights from Martin v. Devonshires Solicitors

Date: Dec 10, 2010
Distinguishing Victimisation from Mental Health-Related Dismissals: Insights from Martin v. Devonshires Solicitors Introduction Martin v. Devonshires Solicitors ([2010] UKEAT 0086_10_0812) is a...
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