Classification of Fruit Smoothies as Beverages for VAT Purposes: Innocent Ltd v. Revenue & Customs [2011] SFTD 111 Introduction The case of Innocent Ltd v. Revenue & Customs ([2011] SFTD 111) delves...
Establishing Reasonable Selection Pools in Redundancy: Fulcrum Pharma (Europe) Ltd v Bonassera & Anor ([2010] UKEAT 0198_10_2210) Introduction The case of Fulcrum Pharma (Europe) Ltd v Bonassera &...
Impact of Retrospective Planning Permission on VAT Refund Claims: Watson v. Revenue & Customs [2010] Introduction The case of Watson v. Revenue & Customs ([2010] UKFTT 526 (TC)) revolves around Mr....
Upper Tribunal Corrects Procedural Error in Decision Notice: Implications from Secretary of State for Work and Pensions v. SS (DLA) [2010] Introduction The case of Secretary of State for Work and...
Essential Ingredients of a Written Decision in Operator Licence Revocation: Analysis of Taylor Re Upper Tribunal [2010] UKUT 397 (AAC) Introduction The case of Taylor Re [2010] UKUT 397 (AAC)...
Work-Related Absences and Continuous Residence under Paragraph 134: BD v Secretary of State [2010] UKUT 418 (IAC) Introduction The case BD (work permit - continuous period) Nigeria [2010] UKUT 418...
Radmacher v Granatino: Upholding the Validity of Nuptial Agreements in UK Family Law Introduction Radmacher v Granatino (Rev 4) ([2011] 1 AC 534) is a landmark decision by the United Kingdom Supreme...
Requirement to Identify Decision-Maker in Preliminary Tribunal Decisions: NA v Secretary of State for the Home Department [2010] UKUT 444 (IAC) Introduction The case NA (Excluded decision;...
Defining 'Imminent Risk of Serious Harm' in Housing Remedial Actions: Bolton Metropolitan Borough Council v. Patel [2010] Introduction The case of Bolton Metropolitan Borough Council v. Patel ([2010]...
MT v. Secretary of State for Work and Pensions: Ensuring Fair Hearings and Proper Application of Diminishing Capital in Overpayment Claims Introduction The case of MT v. Secretary of State for Work...
Reasonableness of Service Charges: Regent Management Ltd v. Jones ([2010] UKUT 369 (LC)) Introduction In the case of Regent Management Ltd v. Jones ([2010] UKUT 369 (LC)), the Upper Tribunal (Lands...
Upper Tribunal Consolidates Strict Standards for Medical Asylum Claims: RS & Ors [2010] UKUT 363 (IAC) Introduction The Upper Tribunal (Immigration and Asylum Chamber) delivered a noteworthy judgment...
Gisda Cyf v. Barratt: Setting Precedent on the Definition of Effective Termination Date in Unfair Dismissal Law Introduction The case of Gisda Cyf v. Barratt ([2010] 4 All ER 851) is a landmark...
Pinewood Repro Ltd v. Page: Establishing the Necessity of Transparent Redundancy Scoring Systems Introduction Pinewood Repro Ltd (t/a County Print) v. Page ([2011] ICR 508) is a pivotal case...
Capital Air Services Ltd v. HMRC: Establishing the Criteria for Complex Case Categorization in VAT Registration Appeals Introduction Capital Air Services Ltd v. HMRC ([2010] UKUT 373 (TCC)) is a...
Special Dividend Treatment as Trust Income Confirmed in Bessie Taube Case Introduction The case of Trustees of the Bessie Taube Discretionary Settlement Trust v. Revenue & Customs (Rev 1) ([2011]...
Strict Time Limits and Compliance with Regulation 37 in VAT Repayment Claims: The Nathaniel & Co Solicitors v. HMRC Case Introduction The case of Nathaniel & Co Solicitors v. Revenue & Customs...
Establishing the Validity of Floor Area-Based Partial Exemption Methods in VAT Allocation: Insights from HMRC v. London Clubs Management Limited ([2010] STC 2789) Introduction The case of HMRC v....
Repute and Operator Licensing: Insights from Aspey Trucks Ltd v UKUT [2010] UKUT 367 (AAC) Introduction The case of Aspey Trucks Ltd, Re ([2010] UKUT 367 (AAC)) presents a pivotal examination of the...
Interpretation of Section 29 of TMA 1970 Post-Self-Assessment: The Derek Hankinson Case Introduction The case of Derek William Hankinson ([2010] BTC 1691) adjudicated by the Upper Tribunal (Tax and...