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  • Commentaries

United Kingdom Case Commentaries

Tribunal Rules on Pleading Issues and Amendment of Statement of Case: Allpay Ltd v Revenue & Customs [2018] UKFTT 273 (TC)

Tribunal Rules on Pleading Issues and Amendment of Statement of Case: Allpay Ltd v Revenue & Customs [2018] UKFTT 273 (TC)

Date: May 22, 2018
Tribunal Rules on Pleading Issues and Amendment of Statement of Case: Allpay Ltd v Revenue & Customs [2018] UKFTT 273 (TC) Introduction The case of Allpay Ltd v. Revenue & Customs ([2018] UKFTT 273...
Establishing the Significance of Patterned Misconduct in Wrongful Dismissal Claims: The Mbubaegbu v Homerton University Hospital Case

Establishing the Significance of Patterned Misconduct in Wrongful Dismissal Claims: The Mbubaegbu v Homerton University Hospital Case

Date: May 19, 2018
Establishing the Significance of Patterned Misconduct in Wrongful Dismissal Claims: The Mbubaegbu v Homerton University Hospital Case Introduction The case of Mbubaegbu v. Homerton University...
AUJ v Secretary of State for the Home Department: Protocol for Trafficking Claims Without Conclusive Grounds Decisions

AUJ v Secretary of State for the Home Department: Protocol for Trafficking Claims Without Conclusive Grounds Decisions

Date: May 18, 2018
AUJ v Secretary of State for the Home Department: Protocol for Trafficking Claims Without Conclusive Grounds Decisions Introduction The case of AUJ (Trafficking - no conclusive grounds decision)...
Defining 'Discovery' under Section 29 TMA: Anderson v HMRC [2018] UKUT 159 (TCC)

Defining 'Discovery' under Section 29 TMA: Anderson v HMRC [2018] UKUT 159 (TCC)

Date: May 18, 2018
Defining 'Discovery' under Section 29 TMA: Anderson v HMRC [2018] UKUT 159 (TCC) Introduction In the landmark case Anderson v. The Commissioners for HM Revenue and Customs (Tax) ([2018] UKUT 159...
Balancing Equal Treatment and Rationality: Insights from Gallaher Group Ltd v. CMA

Balancing Equal Treatment and Rationality: Insights from Gallaher Group Ltd v. CMA

Date: May 17, 2018
Balancing Equal Treatment and Rationality: Insights from Gallaher Group Ltd v. CMA Introduction The case of Gallaher Group Ltd & Ors, R (on the application of) v. The Competition and Markets...
Rock Advertising Ltd v. MWB Business Exchange Centres Ltd: Upholding No Oral Modification Clauses

Rock Advertising Ltd v. MWB Business Exchange Centres Ltd: Upholding No Oral Modification Clauses

Date: May 17, 2018
Rock Advertising Ltd v. MWB Business Exchange Centres Ltd: Upholding No Oral Modification Clauses Introduction Rock Advertising Ltd v. MWB Business Exchange Centres Ltd ([2018] UKSC 24) is a landmark...
Cost Application Procedures in Tax Tribunals: Insights from Distinctive Care Ltd v. HMRC

Cost Application Procedures in Tax Tribunals: Insights from Distinctive Care Ltd v. HMRC

Date: May 16, 2018
Cost Application Procedures in Tax Tribunals: Insights from Distinctive Care Ltd v. HM Revenue and Customs ([2018] UKUT 155 (TCC)) Introduction The case of Distinctive Care Ltd v. The Commissioners...
Objective Reasonableness Required for 'Reasonable Excuse' in Late Tax Filing: Perrin v HMRC

Objective Reasonableness Required for 'Reasonable Excuse' in Late Tax Filing: Perrin v HMRC

Date: May 15, 2018
Objective Reasonableness Required for 'Reasonable Excuse' in Late Tax Filing: Perrin v HMRC Introduction Christine Perrin appealed against the decision of the First-tier Tribunal (FTT) which...
Bakkali v. Greater Manchester Buses: Expanded Interpretation of Harassment Under the Equality Act 2010

Bakkali v. Greater Manchester Buses: Expanded Interpretation of Harassment Under the Equality Act 2010

Date: May 11, 2018
Bakkali v. Greater Manchester Buses: Expanded Interpretation of Harassment Under the Equality Act 2010 Introduction The case of Bakkali v. Greater Manchester Buses (South) Ltd [2018] UKEAT...
Defining "Lawfully Resident" under UK Immigration Law: Insights from Tirabi [2018] UKUT 199 (IAC)

Defining "Lawfully Resident" under UK Immigration Law: Insights from Tirabi [2018] UKUT 199 (IAC)

Date: May 10, 2018
Defining "Lawfully Resident" under UK Immigration Law: Insights from Tirabi [2018] UKUT 199 (IAC) Introduction The case of Abdirashid Abdirahman Tirabi v. The Secretary of State for the Home...
Minimum Severity Threshold in Refugee Protection: Upper Tribunal's Decision in PK [2018] UKUT 241 (IAC)

Minimum Severity Threshold in Refugee Protection: Upper Tribunal's Decision in PK [2018] UKUT 241 (IAC)

Date: May 6, 2018
Minimum Severity Threshold in Refugee Protection: Upper Tribunal's Decision in PK [2018] UKUT 241 (IAC) Introduction The case of PK ([2018] UKUT 241 (IAC)) is a pivotal decision by the Upper Tribunal...
Clarifying 'Foreign Criminal' Definitions in UK Immigration Law: Insights from Andell [2018] UKUT 198 (IAC)

Clarifying 'Foreign Criminal' Definitions in UK Immigration Law: Insights from Andell [2018] UKUT 198 (IAC)

Date: May 5, 2018
Clarifying 'Foreign Criminal' Definitions in UK Immigration Law: Insights from Andell [2018] UKUT 198 (IAC) Introduction The case of Daniel Andell v Secretary of State for the Home Department ([2018]...
Khan v Secretary of State for the Home Department: Establishing Standards for Assessing Dishonesty in Immigration Applications

Khan v Secretary of State for the Home Department: Establishing Standards for Assessing Dishonesty in Immigration Applications

Date: May 4, 2018
Khan v Secretary of State for the Home Department: Establishing Standards for Assessing Dishonesty in Immigration Applications Introduction The case of Khan v Secretary of State for the Home...
McCool v. (Northern Ireland) [2018] UKSC 23: Confiscation Orders Under POCA 2002

McCool v. (Northern Ireland) [2018] UKSC 23: Confiscation Orders Under POCA 2002

Date: May 3, 2018
McCool v. (Northern Ireland) [2018] UKSC 23: Confiscation Orders Under POCA 2002 Introduction McCool v. (Northern Ireland) ([2018] UKSC 23) is a landmark decision by the United Kingdom Supreme Court...
Enhancing Access to Justice: Upper Tribunal's Decision in SG v. Denbighshire County Council and MB

Enhancing Access to Justice: Upper Tribunal's Decision in SG v. Denbighshire County Council and MB

Date: May 3, 2018
Enhancing Access to Justice: Upper Tribunal's Decision in SG v. Denbighshire County Council and MB Introduction The case SG v. Denbighshire County Council and MB ([2018] UKUT 158 (AAC)) addresses...
Elbrook Cash and Carry Ltd v. Revenue and Customs: Establishing Guidelines on Appeal Striking Out

Elbrook Cash and Carry Ltd v. Revenue and Customs: Establishing Guidelines on Appeal Striking Out

Date: May 1, 2018
Elbrook Cash and Carry Ltd v. Revenue and Customs: Establishing Guidelines on Appeal Striking Out Introduction The case of Elbrook Cash and Carry Ltd v. Revenue and Customs ([2018] UKFTT 252 (TC))...
Upper Tribunal Establishes Validity of Sequential Rating Alteration Proposals under Regulation 4(3)(b)(i)

Upper Tribunal Establishes Validity of Sequential Rating Alteration Proposals under Regulation 4(3)(b)(i)

Date: Apr 28, 2018
Upper Tribunal Establishes Validity of Sequential Rating Alteration Proposals under Regulation 4(3)(b)(i) Introduction The case of Thorntons Plc & Anor v Valuation Tribunal for England ([2018] UKUT...
Effective Date of Employment Termination Notice: Supreme Court Establishes 'Notification and Reasonable Opportunity' Standard

Effective Date of Employment Termination Notice: Supreme Court Establishes 'Notification and Reasonable Opportunity' Standard

Date: Apr 26, 2018
Effective Date of Employment Termination Notice: Supreme Court Establishes 'Notification and Reasonable Opportunity' Standard Introduction The case of Newcastle upon Tyne Hospitals NHS Foundation...
Investec Trust (Guernsey) Ltd v Glenalla Properties Ltd: Establishing Trustee Liability under Jersey Trust Law

Investec Trust (Guernsey) Ltd v Glenalla Properties Ltd: Establishing Trustee Liability under Jersey Trust Law

Date: Apr 24, 2018
Investec Trust (Guernsey) Ltd v Glenalla Properties Ltd: Establishing Trustee Liability under Jersey Trust Law Introduction The case of Investec Trust (Guernsey) Ltd & Anor v. Glenalla Properties Ltd...
Lau v Revenue and Customs: Upholding Penalties for HICBC Notification Failure

Lau v Revenue and Customs: Upholding Penalties for HICBC Notification Failure

Date: Apr 24, 2018
Lau v Revenue and Customs: Upholding Penalties for HICBC Notification Failure Introduction Lau v. Revenue and Customs ([2018] UKFTT 230 (TC)) is a pivotal case adjudicated by the First-tier Tribunal...
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