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  • Commentaries

United Kingdom Case Commentaries

Reinforcing Procedural Compliance and Judicial Efficiency: Chappell v. The Pensions Regulator [2019] UKUT 209 (TCC)

Reinforcing Procedural Compliance and Judicial Efficiency: Chappell v. The Pensions Regulator [2019] UKUT 209 (TCC)

Date: Jul 20, 2019
Reinforcing Procedural Compliance and Judicial Efficiency: Chappell v. The Pensions Regulator [2019] UKUT 209 (TCC) Introduction The case of Dominic Chappell v. The Pensions Regulator ([2019] UKUT...
Network Rail's RISQS-Only Rule Infringes Competition Laws: A Comprehensive Analysis

Network Rail's RISQS-Only Rule Infringes Competition Laws: A Comprehensive Analysis

Date: Jul 20, 2019
Network Rail's RISQS-Only Rule Infringes Competition Laws: A Comprehensive Analysis Introduction The case of Achilles Information Limited v. Network Rail Infrastructure Limited ([2019] CAT 20)...
Interpreting 'Social Support' in Personal Independence Payment Claims: Insights from Secretary of State for Work and Pensions v. MM (Scotland) [2019] UKSC 34

Interpreting 'Social Support' in Personal Independence Payment Claims: Insights from Secretary of State for Work and Pensions v. MM (Scotland) [2019] UKSC 34

Date: Jul 19, 2019
Interpreting 'Social Support' in Personal Independence Payment Claims: Insights from Secretary of State for Work and Pensions v. MM (Scotland) [2019] UKSC 34 Introduction The case of Secretary of...
Defining Grounds for SDLT Classification: Insights from Hyman v Revenue & Customs [2019] UKFTT 469 (TC)

Defining Grounds for SDLT Classification: Insights from Hyman v Revenue & Customs [2019] UKFTT 469 (TC)

Date: Jul 18, 2019
Defining Grounds for SDLT Classification: Insights from Hyman v Revenue & Customs [2019] UKFTT 469 (TC) Introduction The case of Hyman v Revenue & Customs ([2019] UKFTT 469 (TC)) addresses a crucial...
Clarifying Section 73 Planning Permissions: Supreme Court Sets New Precedent in Lambeth Case

Clarifying Section 73 Planning Permissions: Supreme Court Sets New Precedent in Lambeth Case

Date: Jul 4, 2019
Clarifying Section 73 Planning Permissions: Supreme Court Sets New Precedent in Lambeth Case Introduction The case of London Borough of Lambeth v. Secretary of State for Housing, Communities and...
Supreme Court Clarifies Severance of Unreasonable Restraints of Trade in Tillman v. Egon Zehnder Ltd

Supreme Court Clarifies Severance of Unreasonable Restraints of Trade in Tillman v. Egon Zehnder Ltd

Date: Jul 4, 2019
Supreme Court Clarifies Severance of Unreasonable Restraints of Trade in Tillman v. Egon Zehnder Ltd ([2019] UKSC 32) Introduction Tillman v. Egon Zehnder Ltd is a landmark judgment delivered by the...
Defining "Potential Lost Revenue" in Tax Penalties: Insights from Revenue and Customs v. Robertson

Defining "Potential Lost Revenue" in Tax Penalties: Insights from Revenue and Customs v. Robertson

Date: Jul 3, 2019
Defining "Potential Lost Revenue" in Tax Penalties: Insights from Revenue and Customs v. Robertson Introduction The case of Revenue and Customs v. Robertson ([2019] UKUT 0202 (TCC)) presents a...
RT v Secretary of State for Work and Pensions (PIP) [2019] UKUT 207 (AAC): Upholding Procedural Fairness for Vulnerable Adults in Tribunal Proceedings

RT v Secretary of State for Work and Pensions (PIP) [2019] UKUT 207 (AAC): Upholding Procedural Fairness for Vulnerable Adults in Tribunal Proceedings

Date: Jul 2, 2019
RT v Secretary of State for Work and Pensions (PIP) [2019] UKUT 207 (AAC): Upholding Procedural Fairness for Vulnerable Adults in Tribunal Proceedings Introduction The case of RT v Secretary of State...
Smith [2019] UKUT 216 (IAC): New Precedents on Upper Tribunal Appeals and Anonymity in Immigration Law

Smith [2019] UKUT 216 (IAC): New Precedents on Upper Tribunal Appeals and Anonymity in Immigration Law

Date: Jun 29, 2019
Smith [2019] UKUT 216 (IAC): New Precedents on Upper Tribunal Appeals and Anonymity in Immigration Law Introduction The case of Morgan Hayat Smith [2019] UKUT 216 (IAC) represents a significant...
Farquharson v Revenue & Customs [2019]: Defining 'Completion' for VAT Refunds under the DIY House Builders Scheme

Farquharson v Revenue & Customs [2019]: Defining 'Completion' for VAT Refunds under the DIY House Builders Scheme

Date: Jun 29, 2019
Farquharson v Revenue & Customs [2019]: Defining 'Completion' for VAT Refunds under the DIY House Builders Scheme 1. Introduction Farquharson v Revenue & Customs ([2019] UKFTT 425 (TC)) is a pivotal...
Proper Issuance and Service of SDLT Assessments Essential for Enforceability: Insights from Kothari & Ors v. HMRC

Proper Issuance and Service of SDLT Assessments Essential for Enforceability: Insights from Kothari & Ors v. HMRC

Date: Jun 27, 2019
Proper Issuance and Service of SDLT Assessments Essential for Enforceability: Insights from Kothari & Ors v. HMRC Introduction Kothari & Ors v. Revenue & Customs (SDLT), adjudicated on June 26, 2019,...
Limitations on HMRC's Power to Issue Partial Closure Notices in Domicile Enquiries: Executors of Mrs R W Levy v. Revenue & Customs [2019] UKFTT 418

Limitations on HMRC's Power to Issue Partial Closure Notices in Domicile Enquiries: Executors of Mrs R W Levy v. Revenue & Customs [2019] UKFTT 418

Date: Jun 27, 2019
Limitations on HMRC's Power to Issue Partial Closure Notices in Domicile Enquiries: Executors of Mrs R W Levy v. Revenue & Customs [2019] UKFTT 418 Introduction In the case of Executors of Mrs R W...
Variation of Lease Service Charges: London Borough of Camden v Morath [2019] UKUT 193 (LC)

Variation of Lease Service Charges: London Borough of Camden v Morath [2019] UKUT 193 (LC)

Date: Jun 26, 2019
Variation of Lease Service Charges: London Borough of Camden v Morath [2019] UKUT 193 (LC) Introduction The case of London Borough Of Camden v. Morath ([2019] UKUT 193 (LC)) revolves around the...
Strict Adherence to Statutory Time Limits Confirmed in Revenue and Customs v. Muhammed Hafeez Katib

Strict Adherence to Statutory Time Limits Confirmed in Revenue and Customs v. Muhammed Hafeez Katib

Date: Jun 20, 2019
Strict Adherence to Statutory Time Limits Confirmed in Revenue and Customs v. Muhammed Hafeez Katib Introduction Revenue and Customs v. Muhammed Hafeez Katib (Tax) ([2019] UKUT 189 (TCC)) is a...
Proportionality in Transitional EU Measures: Insights from Secretary of State for Work and Pensions v. Gubeladze

Proportionality in Transitional EU Measures: Insights from Secretary of State for Work and Pensions v. Gubeladze

Date: Jun 20, 2019
Proportionality in Transitional EU Measures: Insights from Secretary of State for Work and Pensions v. Gubeladze Introduction Secretary of State for Work and Pensions v. Gubeladze ([2019] UKSC 31) is...
UK Supreme Court Limits HMRC's Authority to Grant Temporary Approval Under ALDA

UK Supreme Court Limits HMRC's Authority to Grant Temporary Approval Under ALDA

Date: Jun 20, 2019
UK Supreme Court Limits HMRC's Authority to Grant Temporary Approval Under ALDA Introduction The case of OWD Ltd (trading as Birmingham Cash and Carry) & Anor v. Revenue and Customs ([2019] UKSC 30)...
Lachaux v. Independent Print Ltd: Establishing 'Serious Harm' Threshold in Defamation Law

Lachaux v. Independent Print Ltd: Establishing 'Serious Harm' Threshold in Defamation Law

Date: Jun 13, 2019
Lachaux v. Independent Print Ltd: Establishing 'Serious Harm' Threshold in Defamation Law Introduction Lachaux v. Independent Print Ltd & Anor ([2019] UKSC 27) is a landmark judgment by the United...
Affordability Assessment in Homelessness Claims: Samuels v. Birmingham City Council [2019] UKSC 28

Affordability Assessment in Homelessness Claims: Samuels v. Birmingham City Council [2019] UKSC 28

Date: Jun 13, 2019
Affordability Assessment in Homelessness Claims: Samuels v. Birmingham City Council [2019] UKSC 28 Introduction Samuels v. Birmingham City Council [2019] UKSC 28 is a landmark judgment delivered by...
Clarifying Cost Components in Constructive Total Loss Claims under the Marine Insurance Act 1906

Clarifying Cost Components in Constructive Total Loss Claims under the Marine Insurance Act 1906

Date: Jun 13, 2019
Clarifying Cost Components in Constructive Total Loss Claims under the Marine Insurance Act 1906 Introduction The case of Sveriges Angfartygs Assurans Forening (The Swedish Club) & Ors v. Connect...
Davies v The Information Commissioner & Cabinet Office [2019]: Reinforcing Obligations for Adequate Reasoning in Closed FOIA Proceedings

Davies v The Information Commissioner & Cabinet Office [2019]: Reinforcing Obligations for Adequate Reasoning in Closed FOIA Proceedings

Date: Jun 12, 2019
Davies v The Information Commissioner & Cabinet Office [2019]: Reinforcing Obligations for Adequate Reasoning in Closed FOIA Proceedings Introduction The case of Davies v The Information Commissioner...
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