United Kingdom Case Commentaries

YF [2011] UKUT 32 (IAC): Affirmation of Double Jeopardy Assessment in Chinese Jurisdiction

Date: Jan 27, 2011

YF [2011] UKUT 32 (IAC): Affirmation of Double Jeopardy Assessment in Chinese Jurisdiction Introduction The case of YF (double jeopardy - JC confirmed) China CG [2011] UKUT 32 (IAC) addresses the...

Icebreaker 1 LLP v. Revenue and Customs [2011] STC 1078: Defining Allowable Deductions under ICTA 1988

Date: Jan 27, 2011

Icebreaker 1 LLP v. Revenue and Customs [2011] STC 1078: Defining Allowable Deductions under ICTA 1988 Introduction Icebreaker 1 LLP v. Revenue and Customs ([2011] STC 1078) is a pivotal case...

Reaffirming Individualized Assessment in Sufficiency of Protection: AW v Secretary of State [2011] UKUT 31 (IAC)

Date: Jan 27, 2011

Reaffirming Individualized Assessment in Sufficiency of Protection: AW v Secretary of State [2011] UKUT 31 (IAC) Introduction The case of AW v Secretary of State for the Home Department ([2011] UKUT...

Expanding the Definition of 'Violence' under the Housing Act 1996: Yemshaw v. London Borough of Hounslow Judgment

Date: Jan 27, 2011

Expanding the Definition of 'Violence' under the Housing Act 1996: Yemshaw v. London Borough of Hounslow Judgment 1. Introduction Yemshaw v. London Borough of Hounslow ([2011] WLR 433) addresses a...

Upper Tribunal Reasserts Individual Assessment in CCOL-related Immigration Appeals

Date: Jan 27, 2011

Upper Tribunal Reasserts Individual Assessment in CCOL-related Immigration Appeals Introduction The case of TR (CCOL cases) Pakistan [2011] UKUT 33 (IAC) before the Upper Tribunal (Immigration and...

Clarifying Executive Discretion in Overages Dependants Applications: UR and others (Nepal) Judgment

Date: Jan 27, 2011

Clarifying Executive Discretion in Overages Dependants Applications: UR and others (Nepal) Judgment Introduction The case of UR and others (policy; executive discretion; remittal) Nepal ([2010] UKUT...

Refining the Legal Framework for Information Access: Commentary on Information Commissioner v. Home Office ([2011] UKUT 17 (AAC))

Date: Jan 27, 2011

Refining the Legal Framework for Information Access: Commentary on Information Commissioner v. Home Office ([2011] UKUT 17 (AAC)) Introduction The case of Information Commissioner v. Home Office...

DEFRA v. Information Commissioner and SB ([2011] UKUT 39 (AAC)): Establishing Protocols for Public Access to Environmental Information

Date: Jan 27, 2011

DEFRA v. Information Commissioner and SB ([2011] UKUT 39 (AAC)): Establishing Protocols for Public Access to Environmental Information Introduction The case of DEFRA v. Information Commissioner and...

MM and SA (Pankina: Near-Miss) Pakistan [2010] UKUT 481(IAC): A New Precedent in Immigration Law

Date: Jan 27, 2011

MM and SA (Pankina: Near-Miss) Pakistan [2010] UKUT 481(IAC): A New Precedent in Immigration Law Introduction The case of MM and SA (Pankina: Near-Miss) Pakistan [2010] UKUT 481(IAC) heard by the...

Foster Carers and Worker Status: Insights from Bullock v. Norfolk County Council [2011]

Date: Jan 25, 2011

Foster Carers and Worker Status: Insights from Bullock v. Norfolk County Council [2011] Introduction Bullock v. Norfolk County Council ([2011] UKEAT 0230_10_2401) is a pivotal case adjudicated by the...

VAT Classification of Combined Services: Insights from HMRC v Bryce - The Barn

Date: Jan 25, 2011

VAT Classification of Combined Services: Insights from HMRC v Bryce - The Barn Introduction The case of HMRC v. Diana Bryce - The Barn ([2011] STI 376) presents a pivotal examination of how Value...

Res Judicata in Successive Disciplinary Proceedings: The Coke-Wallis v Institute of Chartered Accountants Judgment

Date: Jan 20, 2011

Res Judicata in Successive Disciplinary Proceedings: The Coke-Wallis v Institute of Chartered Accountants Judgment Introduction Coke-Wallis, R v. Institute of Chartered Accountants in England and...

Strict Interpretation of Deliberate Disturbance under Article 12(1)(b) of the Habitats Directive: Morge v. Hampshire County Council

Date: Jan 20, 2011

Strict Interpretation of Deliberate Disturbance under Article 12(1)(b) of the Habitats Directive: Morge v. Hampshire County Council Introduction The case of Morge v. Hampshire County Council ([2011]...

Reassessment of Schedule 3 Descriptor 1(c) under ESA Regulations: Upper Tribunal Sets Aside First-tier Tribunal Decision

Date: Jan 18, 2011

Reassessment of Schedule 3 Descriptor 1(c) under ESA Regulations: Upper Tribunal Sets Aside First-tier Tribunal Decision Introduction The case of EH v. Secretary of State for Work and Pensions (ESA)...

Clarifying Misrepresentation Standards in DLA Overpayment Cases: DG v. Secretary of State for Work and Pensions

Date: Jan 13, 2011

Clarifying Misrepresentation Standards in DLA Overpayment Cases: DG v. Secretary of State for Work and Pensions Introduction The case of DG v. Secretary of State for Work and Pensions (DLA) ([2011]...

Permissibility of Internationally Obtained Evidence in Tax Appeals: Megantic v. HMRC

Date: Jan 12, 2011

Permissibility of Internationally Obtained Evidence in Tax Appeals: Megantic v. HMRC Introduction The case of Megantic Services Limited v. HMRC ([2011] UKUT B2 (TCC)) addresses the critical issue of...

Reaffirming Disclosure Obligations in Child Benefit Overpayment: Insights from WW v. HM Revenue and Customs

Date: Jan 12, 2011

Reaffirming Disclosure Obligations in Child Benefit Overpayment: Insights from WW v. HM Revenue and Customs Introduction The case of WW v. HM Revenue and Customs (CHB) ([2011] UKUT 11 (AAC))...

Refining the Burden of Proof in Disability Living Allowance Overpayment Recovery: MK v. Secretary of State for Work and Pensions

Date: Jan 11, 2011

Refining the Burden of Proof in Disability Living Allowance Overpayment Recovery: MK v. Secretary of State for Work and Pensions Introduction The case of MK v. Secretary of State for Work and...

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

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...