United Kingdom Case Commentaries

Equality in Civil Partnerships: Supreme Court Establishes Non-Discrimination for Different-Sex Couples

Date: Jun 28, 2018

Equality in Civil Partnerships: Supreme Court Establishes Non-Discrimination for Different-Sex Couples Introduction The landmark case Steinfeld and Keidan v Secretary of State for International...

Upper Tribunal Decision in Essa: National Law's Supremacy in Refugee Status Revocation Appeals

Date: Jun 28, 2018

Upper Tribunal Decision in Essa: National Law's Supremacy in Refugee Status Revocation Appeals Introduction The case of Essa (Revocation of protection status appeals) ([2018] UKUT 244 (IAC))...

Lowe & Anor v. William Davis Ltd: Affirming the FTT’s Jurisdiction in Boundary Determinations

Date: Jun 27, 2018

Lowe & Anor v. William Davis Ltd: Affirming the FTT’s Jurisdiction in Boundary Determinations Introduction The case of Lowe & Anor v. William Davis Ltd ([2018] UKUT 206 (TCC)) adjudicated by the...

AAH (Iraqi Kurds) v Secretary of State for the Home Department: Establishing Criteria for Internal Relocation to the Iraqi Kurdish Region

Date: Jun 27, 2018

AAH (Iraqi Kurds) v Secretary of State for the Home Department: Establishing Criteria for Internal Relocation to the Iraqi Kurdish Region Introduction The case of AAH (Iraqi Kurds - internal...

Section 14 FOIA and Vexatious Requests: Upper Tribunal's Comprehensive Analysis in Cabinet Office v. Information Commissioner and Ashton [2018] UKUT 208 (AAC)

Date: Jun 22, 2018

Section 14 FOIA and Vexatious Requests: Upper Tribunal's Comprehensive Analysis in Cabinet Office v. Information Commissioner and Ashton [2018] UKUT 208 (AAC) Introduction The case Cabinet Office v....

Clarifying Jurisdictional Boundaries Between FTT and County Court: Avon Ground Rents Ltd v. Child

Date: Jun 21, 2018

Clarifying Jurisdictional Boundaries Between FTT and County Court: Avon Ground Rents Ltd v. Child Introduction The case of Avon Ground Rents Ltd v. Sarah Louise Child ([2018] UKUT 204 (LC)) presents...

Proper Service of Notice to File is Essential for Validity of HMRC's Late Filing Penalties: Rogers v Revenue & Customs [2018] UKFTT 312 (TC)

Date: Jun 20, 2018

Proper Service of Notice to File is Essential for Validity of HMRC's Late Filing Penalties: Rogers v Revenue & Customs [2018] UKFTT 312 (TC) Introduction Rogers v Revenue & Customs ([2018] UKFTT 312...

Authorized Leveraging in Hedge Fund Investments: Al Sadik v. Investcorp Bank BSC & Ors

Date: Jun 19, 2018

Authorized Leveraging in Hedge Fund Investments: Al Sadik v. Investcorp Bank BSC & Ors Introduction The case of Al Sadik v. Investcorp Bank BSC & Ors ([2018] UKPC 15) is a seminal judgment delivered...

HMRC's Discretion in CIS Scheme Enforcement: Insights from JP Whitter v Revenue and Customs [2018] UKSC 31

Date: Jun 14, 2018

HMRC's Discretion in CIS Scheme Enforcement: Insights from JP Whitter v Revenue and Customs [2018] UKSC 31 Introduction The case of JP Whitter (Water Well Engineers) Ltd v. Revenue and Customs...

Exemption and Anti-Avoidance in SDLT: Project Blue Ltd v. Revenue and Customs [2018] UKSC 30

Date: Jun 14, 2018

Exemption and Anti-Avoidance in SDLT: Project Blue Ltd v. Revenue and Customs [2018] UKSC 30 1. Introduction The case of Project Blue Ltd (PBL) v. Revenue and Customs (HMRC), heard by the United...

Cost Indemnification for Innocent Intermediaries in Trademark Infringement: Cartier International AG v British Telecommunications Plc [2018] UKSC 28

Date: Jun 14, 2018

Cost Indemnification for Innocent Intermediaries in Trademark Infringement: Cartier International AG v British Telecommunications Plc [2018] UKSC 28 Introduction The case of Cartier International AG...

Clarifying Worker Status under Employment Law: Pimlico Plumbers Ltd v Smith [2018] UKSC 29

Date: Jun 14, 2018

Clarifying Worker Status under Employment Law: Pimlico Plumbers Ltd v Smith [2018] UKSC 29 Introduction Pimlico Plumbers Ltd, a prominent plumbing business in London, engaged Mr. Smith as a plumbing...

Oxford Phoenix Innovation Ltd v. The Information Commissioner and MHRA: Establishing Standards for Vexatious FOIA Requests

Date: Jun 12, 2018

Oxford Phoenix Innovation Ltd v. The Information Commissioner and MHRA: Establishing Standards for Vexatious FOIA Requests Introduction The case of Oxford Phoenix Innovation Limited v. The...

Establishing the Necessity of Mutuality of Obligation in Employment Contracts: Hafal Ltd v Lane-Angell

Date: Jun 9, 2018

Establishing the Necessity of Mutuality of Obligation in Employment Contracts: Hafal Ltd v Lane-Angell Introduction The case of Hafal Ltd v. Lane-Angell ([2018] UKEAT 0107_17_0806) was a pivotal...

Special Legal Regime for Waste Collection Authorities Established in The Durham Company Ltd v. Revenue and Customs and HM Treasury [2018]

Date: Jun 9, 2018

Special Legal Regime for Waste Collection Authorities Established in The Durham Company Ltd v. Revenue and Customs and HM Treasury [2018] Introduction The case of The Durham Company Ltd (trading as...

Supreme Court Judgment on Abortion Law in Northern Ireland: A Comprehensive Analysis

Date: Jun 8, 2018

Supreme Court Judgment on Abortion Law in Northern Ireland: A Comprehensive Analysis Introduction The case of Human Rights Commission for Judicial Review (Northern Ireland: Abortion) ([2018] UKSC 27)...

Tribunal Clarifies Proper Application of United Brands Test in Unfair Pricing: Flynn Pharma Ltd v Competition and Markets Authority

Date: Jun 8, 2018

Tribunal Clarifies Proper Application of United Brands Test in Unfair Pricing: Flynn Pharma Ltd v Competition and Markets Authority Introduction The legal dispute between Flynn Pharma Limited, Flynn...

Hansard v. HMRC: New Precedent on Validity of Automatic Penalty Assessments and Notice Service

Date: Jun 5, 2018

Hansard v. HMRC: New Precedent on Validity of Automatic Penalty Assessments and Notice Service Introduction In the landmark case of Hansard, Mr v. Revenue & Customs ([2018] UKFTT 292 (TC)), the...

Hutchinson v Revenue & Customs: Establishing the Necessity of Corrective Action in Response to Follower Notices

Date: Jun 5, 2018

Hutchinson v Revenue & Customs: Establishing the Necessity of Corrective Action in Response to Follower Notices Introduction The case of Hutchinson v Revenue & Customs ([2018] UKFTT 290 (TC))...

Martland v The Commissioners for HM Revenue and Customs: Clarifying Judicial Discretion in Late Tax Appeal Permissions

Date: Jun 2, 2018

Martland v The Commissioners for HM Revenue and Customs: Clarifying Judicial Discretion in Late Tax Appeal Permissions Introduction Martland v The Commissioners for HM Revenue and Customs (Tax)...