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  • Commentaries

United Kingdom Case Commentaries

Cliftonville Consultancy Ltd v HMRC [2018]: HMRC's Burden of Proof in Schedule 36 Information Notices

Cliftonville Consultancy Ltd v HMRC [2018]: HMRC's Burden of Proof in Schedule 36 Information Notices

Date: Apr 24, 2018
Cliftonville Consultancy Ltd v HMRC [2018]: HMRC's Burden of Proof in Schedule 36 Information Notices Introduction The decision in Cliftonville Consultancy Ltd v. Revenue and Customs [2018] UKFTT 231...
Dublin III Regulation: Upper Tribunal’s Landmark Decision on Family Unity and Human Rights

Dublin III Regulation: Upper Tribunal’s Landmark Decision on Family Unity and Human Rights

Date: Apr 20, 2018
Dublin III Regulation: Upper Tribunal’s Landmark Decision on Family Unity and Human Rights Introduction In the case of HA & Others v. Secretary of State for the Home Department (Dublin III; Articles...
Clarifying the Application of Negotiating Damages in Contractual Breaches: Morris-Garner & Anor v One Step (Support) Ltd [2018] UKSC 20

Clarifying the Application of Negotiating Damages in Contractual Breaches: Morris-Garner & Anor v One Step (Support) Ltd [2018] UKSC 20

Date: Apr 19, 2018
Clarifying the Application of Negotiating Damages in Contractual Breaches Morris-Garner & Anor v. One Step (Support) Ltd [2018] UKSC 20 Introduction Morris-Garner & Anor v. One Step (Support) Ltd is...
Establishing the Criteria for Negotiating Damages in Contract Breaches

Establishing the Criteria for Negotiating Damages in Contract Breaches

Date: Apr 19, 2018
Establishing the Criteria for Negotiating Damages in Contract Breaches Introduction Morris-Garner and another v. One Step (Support) Ltd ([2018] UKSC 20) is a landmark judgment from the United Kingdom...
Enforcement of Solicitors' Equitable Lien under Conditional Fee Agreements in Modern Litigation

Enforcement of Solicitors' Equitable Lien under Conditional Fee Agreements in Modern Litigation

Date: Apr 19, 2018
Enforcement of Solicitors' Equitable Lien under Conditional Fee Agreements in Modern Litigation Introduction Gavin Edmondson Solicitors Ltd v. Haven Insurance Company Ltd ([2018] UKSC 21) is a...
Expanding the Scope of Solicitors' Equitable Lien in Modern Litigation: Insights from Gavin Edmondson v. Haven Insurance (2018) UKSC 21

Expanding the Scope of Solicitors' Equitable Lien in Modern Litigation: Insights from Gavin Edmondson v. Haven Insurance (2018) UKSC 21

Date: Apr 19, 2018
Expanding the Scope of Solicitors' Equitable Lien in Modern Litigation: Insights from Gavin Edmondson Solicitors Limited v. Haven Insurance Company Limited ([2018] UKSC 21) Introduction The landmark...
Invalidation of Late Filing Penalties Due to Improper Notice Issuance: Lennon v. Revenue and Customs [2018] UKFTT 220

Invalidation of Late Filing Penalties Due to Improper Notice Issuance: Lennon v. Revenue and Customs [2018] UKFTT 220

Date: Apr 18, 2018
Invalidation of Late Filing Penalties Due to Improper Notice Issuance: Lennon v. Revenue and Customs [2018] UKFTT 220 Introduction Lennon v. Revenue and Customs ([2018] UKFTT 220 (TC)) is a pivotal...
Hart v Revenue and Customs: Reasonable Excuse for Late NRCGT Return Filing

Hart v Revenue and Customs: Reasonable Excuse for Late NRCGT Return Filing

Date: Apr 14, 2018
Hart v Revenue and Customs: Reasonable Excuse for Late NRCGT Return Filing Introduction Hart v Revenue and Customs ([2018] UKFTT 207 (TC)) is a pivotal judicial decision adjudicated by the First-tier...
Upper Tribunal Validates Eligibility Certificates for Overseas Adoptions

Upper Tribunal Validates Eligibility Certificates for Overseas Adoptions

Date: Apr 13, 2018
Upper Tribunal Validates Eligibility Certificates for Overseas Adoptions Introduction The case of TY (Overseas Adoptions - Certificates of Eligibility) ([2018] UKUT 197 (IAC)) addressed the...
Clarifying the Scope of Environmental Information: Upper Tribunal's Ruling in DfT, DVSA & Porsche Cars GB Ltd v Information Commissioner & Cieslik

Clarifying the Scope of Environmental Information: Upper Tribunal's Ruling in DfT, DVSA & Porsche Cars GB Ltd v Information Commissioner & Cieslik

Date: Apr 13, 2018
Clarifying the Scope of Environmental Information: Upper Tribunal's Ruling in DfT, DVSA & Porsche Cars GB Ltd v Information Commissioner & Cieslik Introduction The case of DfT, DVSA and Porsche Cars...
Reuben Kirkham v. Information Commissioner: Upholding FOIA Obligations Despite Search Limitations

Reuben Kirkham v. Information Commissioner: Upholding FOIA Obligations Despite Search Limitations

Date: Apr 12, 2018
Reuben Kirkham v. Information Commissioner: Upholding FOIA Obligations Despite Search Limitations 1. Introduction The case of Reuben Kirkham v. Information Commissioner ([2018] UKUT 126 (AAC)) is a...
Upper Tribunal Upholds Open Justice: Denies Restriction on Document Disclosure to Third-Party Journalists

Upper Tribunal Upholds Open Justice: Denies Restriction on Document Disclosure to Third-Party Journalists

Date: Apr 11, 2018
Upper Tribunal Upholds Open Justice: Denies Restriction on Document Disclosure to Third-Party Journalists Introduction The case of Aria Technology Ltd v. Revenue and Customs (Situation Publishing Ltd...
Reasonable Practicability and External Advice: DHL Supply Chain Ltd v. Fazackerley [2018]

Reasonable Practicability and External Advice: DHL Supply Chain Ltd v. Fazackerley [2018]

Date: Apr 11, 2018
Reasonable Practicability and External Advice: DHL Supply Chain Ltd v. Fazackerley [2018] Introduction The case of DHL Supply Chain Ltd v. Fazackerley ([2018] UKEAT 0019_18_1004) addresses pivotal...
Cox v. Information Commissioner and Home Office: Balancing Transparency and Privacy in FOIA Requests

Cox v. Information Commissioner and Home Office: Balancing Transparency and Privacy in FOIA Requests

Date: Apr 7, 2018
Cox v. Information Commissioner and Home Office: Balancing Transparency and Privacy in FOIA Requests Introduction Cox v. Information Commissioner and Home Office ([2018] UKUT 119 (AAC)) is a pivotal...
Voluntary Tax Returns and HMRC's Notice Requirement: Patel & Anor v Revenue and Customs [2018] UKFTT 185 (TC)

Voluntary Tax Returns and HMRC's Notice Requirement: Patel & Anor v Revenue and Customs [2018] UKFTT 185 (TC)

Date: Apr 6, 2018
Voluntary Tax Returns and HMRC's Notice Requirement: Patel & Anor v Revenue and Customs [2018] UKFTT 185 (TC) Introduction Patel & Anor v. Revenue and Customs is a pivotal case adjudicated by the...
Watson v Secretary of State for the Home Department: Reinforcing Procedural Safeguards for Out-of-Country Human Rights Appeals under Section 94B

Watson v Secretary of State for the Home Department: Reinforcing Procedural Safeguards for Out-of-Country Human Rights Appeals under Section 94B

Date: Apr 6, 2018
Watson v Secretary of State for the Home Department: Reinforcing Procedural Safeguards for Out-of-Country Human Rights Appeals under Section 94B Introduction The case of Watson v Secretary of State...
The Pensions Regulator v. Strathmore Medical Practice: Upholding Regulatory Enforcement under the Pensions Act 2008

The Pensions Regulator v. Strathmore Medical Practice: Upholding Regulatory Enforcement under the Pensions Act 2008

Date: Mar 30, 2018
The Pensions Regulator v. Strathmore Medical Practice: Upholding Regulatory Enforcement under the Pensions Act 2008 Introduction In the landmark case of The Pensions Regulator v. Strathmore Medical...
Reasonableness of Internal Relocation to Kabul: AS (Safety of Kabul) Afghanistan CG [2018] UKUT 118 (IAC)

Reasonableness of Internal Relocation to Kabul: AS (Safety of Kabul) Afghanistan CG [2018] UKUT 118 (IAC)

Date: Mar 29, 2018
Reasonableness of Internal Relocation to Kabul: AS (Safety of Kabul) Afghanistan CG [2018] UKUT 118 (IAC) Introduction The case of AS (Safety of Kabul) Afghanistan CG [2018] UKUT 118 (IAC) revolves...
Robertson v Revenue and Customs: No Penalty for Failure to Notify HICBC without Valid s29 Assessment

Robertson v Revenue and Customs: No Penalty for Failure to Notify HICBC without Valid s29 Assessment

Date: Mar 23, 2018
Robertson v Revenue and Customs: No Penalty for Failure to Notify HICBC without Valid s29 Assessment Introduction Robertson v Revenue and Customs ([2018] UKFTT 158 (TC)) is a pivotal case adjudicated...
Cessation of Refugee Status Requires National-Level Changes: Upper Tribunal Upholds Article 1C(5) Protections

Cessation of Refugee Status Requires National-Level Changes: Upper Tribunal Upholds Article 1C(5) Protections

Date: Mar 23, 2018
Cessation of Refugee Status Requires National-Level Changes: Upper Tribunal Upholds Article 1C(5) Protections Introduction The case of MS (Art 1C(5)-Mogadishu) [2018] UKUT 196 (IAC) addresses...
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