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)...
Upper Tribunal Clarifies VAT Classification for Multi-element Supplies: The Wetheralds Construction Ltd Decision Introduction The case of Revenue and Customs Commissioners v. Wetheralds Construction...
Permitting Reasonable Use Modifications Under Section 84 LPA 1925 in Green Belt: Lamble v. Buttaci & Anor Introduction The case of Lamble v. Buttaci & Anor ([2018] UKUT 175 (LC)) addresses the...
Navigators Insurance Ltd v. Atlasnavios-LDA: Clarifying Malicious Acts in War Risks Insurance Introduction Navigators Insurance Company Ltd & Ors v. Atlasnavios-Navegacao LDA ([2018] UKSC 26) is a...
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 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 Introduction The case of AUJ (Trafficking - no conclusive grounds decision)...
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 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 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. 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 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 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) 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) 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) 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 Introduction The case of Khan v Secretary of State for the Home...
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 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 Introduction The case of Elbrook Cash and Carry Ltd v. Revenue and Customs ([2018] UKFTT 252 (TC))...