United Kingdom Case Commentaries

Judicial Review and Legitimate Expectation in Government Contract Negotiations: Insights from The State of Mauritius v CT Power Ltd

Date: Jun 11, 2019

Judicial Review and Legitimate Expectation in Government Contract Negotiations: Insights from The State of Mauritius v CT Power Ltd Introduction The case of The State of Mauritius & Anor v The...

Assumption of Reasonable Repair vs. Actual Condition in Rating Hereditaments: The Upper Tribunal’s Decision in Jackson (VO) v. Canary Wharf Ltd

Date: Jun 8, 2019

Assumption of Reasonable Repair vs. Actual Condition in Rating Hereditaments: The Upper Tribunal’s Decision in Jackson (VO) v. Canary Wharf Ltd Introduction The case of Jackson (VO) v. Canary Wharf...

Defining the Threshold for Permission Appeals on Unraised Grounds: Insights from Durueke [2019] UKUT 197 (IAC)

Date: Jun 8, 2019

Defining the Threshold for Permission Appeals on Unraised Grounds: Insights from Durueke [2019] UKUT 197 (IAC) Introduction Durueke [2019] UKUT 197 (IAC) is a pivotal judgment delivered by the Upper...

Revisiting Duty of Care for Local Authorities: Poole Borough Council v GN & Anor [2019] UKSC 25

Date: Jun 7, 2019

Revisiting Duty of Care for Local Authorities: Poole Borough Council v GN & Anor [2019] UKSC 25 Introduction The landmark case of Poole Borough Council v. GN & Anor ([2019] UKSC 25) delves into the...

Affirming the Director of Public Prosecutions' Authority to Remove Jury Trials in Politically Charged Cases: Insights from Hutchings v UKSC

Date: Jun 7, 2019

Affirming the Director of Public Prosecutions' Authority to Remove Jury Trials in Politically Charged Cases: Insights from Hutchings v UKSC Introduction The case of Hutchings, Re Application for...

Extended 20-Year Time Limit for Deliberate Behavior in VAT Assessments: Leach v. Revenue & Customs (2019) Commentary

Date: Jun 4, 2019

Extended 20-Year Time Limit for Deliberate Behavior in VAT Assessments: Leach v. Revenue & Customs (2019) Commentary Introduction The case of Leach v. Revenue & Customs (VAT - assessment to reclaim...

Upper Tribunal Clarifies FTT's Power to Review and Reverse Its Decisions on Landlord and Tenant Service Charge Disputes

Date: May 23, 2019

Upper Tribunal Clarifies FTT's Power to Review and Reverse Its Decisions on Landlord and Tenant Service Charge Disputes Introduction The case of Point West Gr Ltd v. Bassi & Ors ([2019] UKUT 137...

Clarifying CGT Exemptions for Conversions Involving Qualifying Corporate Bonds: Hancock & Anor v. Revenue and Customs [2019] UKSC 24

Date: May 23, 2019

Clarifying CGT Exemptions for Conversions Involving Qualifying Corporate Bonds: Hancock & Anor v. Revenue and Customs [2019] UKSC 24 Introduction The case of Hancock & Anor v. Revenue and Customs...

NTA ADA Ltd v. Revenue & Customs: Hardship Application Rejected Due to Appellant's Conduct

Date: May 21, 2019

NTA ADA Ltd v. Revenue & Customs: Hardship Application Rejected Due to Appellant's Conduct Introduction The case of NT ADA Ltd v. Revenue & Customs ([2019] UKFTT 333 (TC)) revolves around a hardship...

Adjournment of Collective Proceedings Orders in the Wake of Merricks v MasterCard: Implications and Legal Reasoning

Date: May 18, 2019

Adjournment of Collective Proceedings Orders in the Wake of Merricks v MasterCard: Implications and Legal Reasoning Introduction The case of UK Trucks Claim Limited v. Fiat Chrysler Automobiles N.V....

Telereal Trillium v. Hewitt: Establishing Market-Based Rateable Value Assessment in Saturated Demand Contexts

Date: May 16, 2019

Telereal Trillium v. Hewitt: Establishing Market-Based Rateable Value Assessment in Saturated Demand Contexts Introduction Telereal Trillium v. Hewitt (Valuation Officer) ([2019] UKSC 23) is a...

Privacy International v Investigatory Powers Tribunal & Ors: A Landmark on Judicial Oversight of Specialized Tribunals

Date: May 16, 2019

Privacy International v Investigatory Powers Tribunal & Ors: A Landmark on Judicial Oversight of Specialized Tribunals Introduction Parties Involved: Privacy International (Appellant) v Investigatory...

Legal Commentary on DA & Ors v. Secretary of State for Work and Pensions [2019] UKSC 21

Date: May 16, 2019

Discrimination under the Revised Benefit Cap: An Analysis of DA & Ors v. Secretary of State for Work and Pensions [2019] UKSC 21 Introduction DA & Ors v. Secretary of State for Work and Pensions...

Upper Tribunal Reinforces Proportionality Limits in Late Filing Penalties: Barry Edwards v. HMRC [2019]

Date: May 2, 2019

Upper Tribunal Reinforces Proportionality Limits in Late Filing Penalties: Barry Edwards v. HMRC [2019] Introduction In the case of Barry Edwards v. The Commissioners for HM Revenue and Customs...

NHS England v. Information Commissioner and Dean: Clarifying the Scope of Exemptions under the Freedom of Information Act 2000

Date: May 1, 2019

NHS England v. Information Commissioner and Dean: Clarifying the Scope of Exemptions under the Freedom of Information Act 2000 Introduction The case of NHS England v. Information Commissioner and...

Material Compliance with Unless Orders in Employment Tribunals: Uwhubetine v NHS Commission Board

Date: Apr 24, 2019

Material Compliance with Unless Orders in Employment Tribunals: Uwhubetine v NHS Commission Board Introduction The case Uwhubetine & Anor v. NHS Commission Board England & Ors [2019] UKEAT...

Clarifying Loan Relationship Unallowable Purposes under Section 441 CTA 2009 - Oxford Instruments UK 2013 Ltd v HMRC [2019] UKFTT 254

Date: Apr 14, 2019

Clarifying Loan Relationship Unallowable Purposes under Section 441 CTA 2009 Introduction The case of Oxford Instruments UK 2013 Ltd v. Commissioners for Her Majesty's Revenue and Customs ([2019]...

Procedural Guidelines for Late Applications for Permission to Appeal to the Upper Tribunal: Insights from Bhavsar [2019] UKUT 196 (IAC)

Date: Apr 13, 2019

Procedural Guidelines for Late Applications for Permission to Appeal to the Upper Tribunal: Insights from Bhavsar [2019] UKUT 196 (IAC) Introduction The case of Bhavsar [2019] UKUT 196 (IAC)...

Hargreaves v. Revenue & Customs: Establishing Staleness in Discovery Assessments

Date: Apr 13, 2019

Hargreaves v. Revenue & Customs: Establishing Staleness in Discovery Assessments Introduction Hargreaves v. Revenue & Customs ([2019] UKFTT 244 (TC)) is a pivotal judgment delivered by the First-tier...

Triplerose Ltd v. Stride: Interpretation of Service Charge Provisions under the Landlord and Tenant Act 1987

Date: Apr 12, 2019

Triplerose Ltd v. Stride: Interpretation of Service Charge Provisions under the Landlord and Tenant Act 1987 Introduction The case of Triplerose Ltd v. Stride ([2019] UKUT 99 (LC)) deals with the...