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  • Commentaries

United Kingdom Case Commentaries

Supreme Court Upholds VAT Pay-First Requirement: Equivalence Principle Not Breached in Totel Ltd v. Revenue and Customs

Supreme Court Upholds VAT Pay-First Requirement: Equivalence Principle Not Breached in Totel Ltd v. Revenue and Customs

Date: Jul 27, 2018
Supreme Court Upholds VAT Pay-First Requirement: Equivalence Principle Not Breached in Totel Ltd v. Revenue and Customs Introduction In the landmark case of Totel Ltd v. Revenue and Customs ([2018]...
Prudential Assurance v HMRC: Establishing the Foreign Nominal Tax Rate Principle for Dividend Tax Credits

Prudential Assurance v HMRC: Establishing the Foreign Nominal Tax Rate Principle for Dividend Tax Credits

Date: Jul 26, 2018
Prudential Assurance v HMRC: Establishing the Foreign Nominal Tax Rate Principle for Dividend Tax Credits Introduction The case of Prudential Assurance Company Ltd v. Revenue and Customs ([2018] UKSC...
Clarification of Notional Election Expense Declaration under Section 90C RPA 1983: Mackinlay & Ors v R

Clarification of Notional Election Expense Declaration under Section 90C RPA 1983: Mackinlay & Ors v R

Date: Jul 26, 2018
Clarification of Notional Election Expense Declaration under Section 90C RPA 1983: Mackinlay & Ors v R Introduction Mackinlay & Ors v R ([2018] UKSC 42) is a landmark decision by the United Kingdom...
VAT Exemption Equality in Gambling: Analysis of Done Brothers Ltd vs. HMRC

VAT Exemption Equality in Gambling: Analysis of Done Brothers Ltd vs. HMRC

Date: Jul 26, 2018
VAT Exemption Equality in Gambling: Analysis of Done Brothers Ltd vs. HMRC Introduction In the landmark case of Done Brothers (Cash Betting) Ltd & Ors v. Revenue & Customs ([2018] UKFTT 406 (TC)),...
Supreme Court Upholds Traditional Standards for Unreasonable Behavior in Divorce Proceedings

Supreme Court Upholds Traditional Standards for Unreasonable Behavior in Divorce Proceedings

Date: Jul 26, 2018
Supreme Court Upholds Traditional Standards for Unreasonable Behavior in Divorce Proceedings Introduction Owens v. Owens ([2018] UKSC 41) is a landmark judgment delivered by the United Kingdom...
No Duty of Care for Police Commissioner towards Officers in Litigation Defense - James-Bowen & Ors v Commissioner of Police of the Metropolis [2018] UKSC 40

No Duty of Care for Police Commissioner towards Officers in Litigation Defense - James-Bowen & Ors v Commissioner of Police of the Metropolis [2018] UKSC 40

Date: Jul 26, 2018
No Duty of Care for Police Commissioner towards Officers in Litigation Defense Introduction The case of James-Bowen & Ors v. Commissioner of Police of the Metropolis ([2018] UKSC 40) presents a...
VAT Exemption for Gambling Supplies: Upholding Fiscal Neutrality – The Rank Group v. HMRC Judgment

VAT Exemption for Gambling Supplies: Upholding Fiscal Neutrality – The Rank Group v. HMRC Judgment

Date: Jul 25, 2018
VAT Exemption for Gambling Supplies: Upholding Fiscal Neutrality – The Rank Group v. HMRC Judgment Introduction The case of Rank Group plc v. Commissioners for Her Majesty's Revenue and Customs...
Upper Tribunal Reinforces Duty to Reasonably Investigate Familial Links under Dublin III Regulation and Expands Judicial Review Scope

Upper Tribunal Reinforces Duty to Reasonably Investigate Familial Links under Dublin III Regulation and Expands Judicial Review Scope

Date: Jul 20, 2018
Upper Tribunal Reinforces Duty to Reasonably Investigate Familial Links under Dublin III Regulation and Expands Judicial Review Scope Introduction The case of R (on the application of MS, a child by...
Gauswami Judgment: Affirming Jobseekers' Status as Workers for Retained Right of Residence under Article 45 TFEU

Gauswami Judgment: Affirming Jobseekers' Status as Workers for Retained Right of Residence under Article 45 TFEU

Date: Jul 20, 2018
Gauswami Judgment: Affirming Jobseekers' Status as Workers for Retained Right of Residence under Article 45 TFEU Introduction The Upper Tribunal's decision in Gauswami [2018] UKUT 275 (IAC) marks a...
Defining Parental Consent and Local Authority Powers under Section 20: Insights from Williams v. London Borough of Hackney

Defining Parental Consent and Local Authority Powers under Section 20: Insights from Williams v. London Borough of Hackney

Date: Jul 19, 2018
Defining Parental Consent and Local Authority Powers under Section 20: Insights from Williams v. London Borough of Hackney Introduction The case of Williams & Anor v. London Borough of Hackney...
Mills v. Mills: Discretion in Varying Periodical Payments Post-Divorce

Mills v. Mills: Discretion in Varying Periodical Payments Post-Divorce

Date: Jul 19, 2018
Mills v. Mills: Discretion in Varying Periodical Payments Post-Divorce Introduction Mills v. Mills ([2018] UKSC 38) is a landmark decision by the United Kingdom Supreme Court that delves into the...
Backdating of Tax Credits Claims for Asylum Seekers: Analysis of MK v. Revenue and Customs (TC) [2018] UKUT 238 (AAC)

Backdating of Tax Credits Claims for Asylum Seekers: Analysis of MK v. Revenue and Customs (TC) [2018] UKUT 238 (AAC)

Date: Jul 19, 2018
Backdating of Tax Credits Claims for Asylum Seekers: Analysis of MK v. Revenue and Customs (TC) [2018] UKUT 238 (AAC) Introduction The case of MK v. Revenue and Customs (TC) [2018] UKUT 238 (AAC)...
Holistic Assessment of 'Particularly Suitable' Housing for Elderly Occupants: Milton Keynes Council v Bailey [2018] UKUT 207 (LC)

Holistic Assessment of 'Particularly Suitable' Housing for Elderly Occupants: Milton Keynes Council v Bailey [2018] UKUT 207 (LC)

Date: Jul 18, 2018
Holistic Assessment of 'Particularly Suitable' Housing for Elderly Occupants: Milton Keynes Council v Bailey [2018] UKUT 207 (LC) Introduction The case of Milton Keynes Council v. Bailey (HOUSING –...
Mansur [2018]: Recognizing Immigration Advisers' Failings in Article 8 Human Rights Cases

Mansur [2018]: Recognizing Immigration Advisers' Failings in Article 8 Human Rights Cases

Date: Jul 17, 2018
Mansur [2018]: Recognizing Immigration Advisers' Failings in Article 8 Human Rights Cases Introduction The case of Mansur [2018] UKUT 274 (IAC) addresses significant issues concerning the...
Information Commissioner v Miller: Establishing Standards for Anonymisation under FOIA Section 40(2)

Information Commissioner v Miller: Establishing Standards for Anonymisation under FOIA Section 40(2)

Date: Jul 13, 2018
Information Commissioner v Miller: Establishing Standards for Anonymisation under FOIA Section 40(2) Introduction The case of The Information Commissioner v. Miller ([2018] UKUT 229 (AAC)) addressed...
Reasonable Cause to Suspect in Funding Terrorism: Lane & Anor v R [2018] UKSC 36

Reasonable Cause to Suspect in Funding Terrorism: Lane & Anor v R [2018] UKSC 36

Date: Jul 12, 2018
Reasonable Cause to Suspect in Funding Terrorism: Lane & Anor v R [2018] UKSC 36 Introduction The case of Lane & Anor v R [2018] UKSC 36 presents a pivotal interpretation of the Terrorism Act 2000,...
Exclusive Rights of Representative Members in VAT Group Claims: Revenue and Customs v. Taylor Clark Leisure Plc [2018] UKSC 35

Exclusive Rights of Representative Members in VAT Group Claims: Revenue and Customs v. Taylor Clark Leisure Plc [2018] UKSC 35

Date: Jul 12, 2018
Exclusive Rights of Representative Members in VAT Group Claims: Revenue and Customs v. Taylor Clark Leisure Plc [2018] UKSC 35 Introduction The case of Revenue and Customs v. Taylor Clark Leisure Plc...
Limitation on Upper Tribunal's Jurisdiction to Set Aside Error of Law Decisions: Insights from AZ (IAC) [2018] UKUT 245

Limitation on Upper Tribunal's Jurisdiction to Set Aside Error of Law Decisions: Insights from AZ (IAC) [2018] UKUT 245

Date: Jul 6, 2018
Limitation on Upper Tribunal's Jurisdiction to Set Aside Error of Law Decisions: Insights from AZ (IAC) [2018] UKUT 245 Introduction The case of AZ (error of law: jurisdiction; PTA practice) ([2018]...
Defining 'Criminal Cause or Matter' for Closed Material Procedures: Belhaj & Anor v DPP [2018] UKSC 33

Defining 'Criminal Cause or Matter' for Closed Material Procedures: Belhaj & Anor v DPP [2018] UKSC 33

Date: Jul 5, 2018
Defining 'Criminal Cause or Matter' for Closed Material Procedures: Belhaj & Anor v Director of Public Prosecutions & Anor [2018] UKSC 33 Introduction Belhaj & Anor v Director of Public Prosecutions...
Enhancing Mutual Recognition of Resolution Measures: Analysis of Goldman Sachs International v. Novo Banco SA [2018] UKSC 34

Enhancing Mutual Recognition of Resolution Measures: Analysis of Goldman Sachs International v. Novo Banco SA [2018] UKSC 34

Date: Jul 5, 2018
Enhancing Mutual Recognition of Resolution Measures: Analysis of Goldman Sachs International v. Novo Banco SA [2018] UKSC 34 Introduction The case of Goldman Sachs International v. Novo Banco SA...
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