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  • Commentaries

United Kingdom Case Commentaries

Duty of Care in Police Operations: Robinson v. Chief Constable of West Yorkshire Police [2018] UKSC 4

Duty of Care in Police Operations: Robinson v. Chief Constable of West Yorkshire Police [2018] UKSC 4

Date: Feb 9, 2018
Duty of Care in Police Operations: Robinson v. Chief Constable of West Yorkshire Police [2018] UKSC 4 Introduction Robinson v. Chief Constable of West Yorkshire Police [2018] UKSC 4 is a landmark...
Assessment and Mitigation of Penalties for Late Non-Resident Capital Gains Tax Returns: Jackson v Revenue and Customs [2018] UKFTT 64 (TC)

Assessment and Mitigation of Penalties for Late Non-Resident Capital Gains Tax Returns: Jackson v Revenue and Customs [2018] UKFTT 64 (TC)

Date: Feb 9, 2018
Assessment and Mitigation of Penalties for Late Non-Resident Capital Gains Tax Returns: Jackson v Revenue and Customs [2018] UKFTT 64 (TC) 1. Introduction The case of Jackson v. Revenue and Customs...
Revenue and Customs v. Tooth: Upholding the Necessity of Deliberate Inaccuracy in Section 29 TMA Discoveries

Revenue and Customs v. Tooth: Upholding the Necessity of Deliberate Inaccuracy in Section 29 TMA Discoveries

Date: Feb 8, 2018
Revenue and Customs v. Tooth: Upholding the Necessity of Deliberate Inaccuracy in Section 29 TMA Discoveries Introduction Revenue and Customs v. Tooth: (INCOME TAX) ([2018] UKUT 38 (TCC)) is a...
Baihinga [2018] UKUT 90: Clarifying Human Rights Claims in Immigration Appeals

Baihinga [2018] UKUT 90: Clarifying Human Rights Claims in Immigration Appeals

Date: Feb 6, 2018
Baihinga [2018] UKUT 90: Clarifying Human Rights Claims in Immigration Appeals 1. Introduction The case of Baihinga ([2018] UKUT 90 (IAC)) presents a pivotal moment in immigration law, particularly...
Admission of New Matters in Immigration Appeals: Insights from Quaidoo v Secretary of State for the Home Department [2018] UKUT 87 (IAC)

Admission of New Matters in Immigration Appeals: Insights from Quaidoo v Secretary of State for the Home Department [2018] UKUT 87 (IAC)

Date: Feb 2, 2018
Admission of New Matters in Immigration Appeals: Insights from Quaidoo v Secretary of State for the Home Department [2018] UKUT 87 (IAC) Introduction The case of Benjamin Asuah Quaidoo v Secretary of...
Charles v Secretary of State for the Home Department: Defining the Scope of Human Rights Appeals under the Immigration Act 2014

Charles v Secretary of State for the Home Department: Defining the Scope of Human Rights Appeals under the Immigration Act 2014

Date: Feb 2, 2018
Charles v Secretary of State for the Home Department: Defining the Scope of Human Rights Appeals under the Immigration Act 2014 Introduction The case of Charles (human rights appeal: scope) Grenada...
MT and ET Nigeria [2018] UKUT 88(IAC): Upholding the Best Interests of the Child in Immigration Cases

MT and ET Nigeria [2018] UKUT 88(IAC): Upholding the Best Interests of the Child in Immigration Cases

Date: Feb 2, 2018
MT and ET Nigeria [2018] UKUT 88(IAC): Upholding the Best Interests of the Child in Immigration Cases Introduction The case of MT and ET (child's best interests; ex tempo pilot) Nigeria [2018] UKUT...
Onillon v. HMRC [2018] UKFTT 33: Tribunal Cancels Penalty Determining Reasonable Non-compliance under Finance Act 2014

Onillon v. HMRC [2018] UKFTT 33: Tribunal Cancels Penalty Determining Reasonable Non-compliance under Finance Act 2014

Date: Jan 31, 2018
Onillon v. HMRC [2018] UKFTT 33: Tribunal Cancels Penalty Determining Reasonable Non-compliance under Finance Act 2014 Introduction The case of Onillon v. Revenue and Customs ([2018] UKFTT 33 (TC))...
Defining Excise Duty Points and Penalty Liabilities: Insights from Revenue and Customs v Jacobson

Defining Excise Duty Points and Penalty Liabilities: Insights from Revenue and Customs v Jacobson

Date: Jan 25, 2018
Defining Excise Duty Points and Penalty Liabilities: Insights from Revenue and Customs v Jacobson Introduction The case of Revenue and Customs v. Jacobson ([2018] UKUT 18 (TCC)) addresses critical...
Upper Tribunal Establishes Comprehensive Merits-Based Approach to Citizenship Deprivation Appeals under Section 40A of the British Nationality Act 1981

Upper Tribunal Establishes Comprehensive Merits-Based Approach to Citizenship Deprivation Appeals under Section 40A of the British Nationality Act 1981

Date: Jan 25, 2018
Upper Tribunal Establishes Comprehensive Merits-Based Approach to Citizenship Deprivation Appeals under Section 40A of the British Nationality Act 1981 Introduction The case of BA ([2018] UKUT 85...
Closed Material Procedures in Judicial Reviews: Insights from Haralambous v. Crown Court at St Albans & Anor

Closed Material Procedures in Judicial Reviews: Insights from Haralambous v. Crown Court at St Albans & Anor

Date: Jan 25, 2018
Closed Material Procedures in Judicial Reviews: Insights from Haralambous v. Crown Court at St Albans & Anor Introduction Case: Haralambous, R (on the application of) v. Crown Court at St Albans &...
Gibson v. Secretary of State for Justice: Enforcement of Confiscation Orders Clarified

Gibson v. Secretary of State for Justice: Enforcement of Confiscation Orders Clarified

Date: Jan 25, 2018
Gibson v. Secretary of State for Justice: Enforcement of Confiscation Orders Clarified Introduction Gibson v. Secretary of State for Justice ([2018] WLR 629) is a landmark judgment delivered by the...
Upper Tribunal Establishes Comprehensive Criteria for Managed Service Company Classification under ITEPA

Upper Tribunal Establishes Comprehensive Criteria for Managed Service Company Classification under ITEPA

Date: Jan 20, 2018
Upper Tribunal Establishes Comprehensive Criteria for Managed Service Company Classification under ITEPA Introduction The case of Christianuyi Ltd and Others v. Revenue and Customs ([2018] UKUT 10...
Modification of Restrictive Covenants for Business Use in Residential Estates: Holden v Upper Tribunal [2018] UKUT 21 (LC)

Modification of Restrictive Covenants for Business Use in Residential Estates: Holden v Upper Tribunal [2018] UKUT 21 (LC)

Date: Jan 20, 2018
Modification of Restrictive Covenants for Business Use in Residential Estates: Holden v Upper Tribunal [2018] UKUT 21 (LC) Introduction The case of Holden v Upper Tribunal (Lands Chamber), decided on...
Defining Community Value in Licensing: Upper Tribunal's Ruling on Admiral Taverns Ltd under the Localism Act 2011

Defining Community Value in Licensing: Upper Tribunal's Ruling on Admiral Taverns Ltd under the Localism Act 2011

Date: Jan 18, 2018
Defining Community Value in Licensing: Upper Tribunal's Ruling on Admiral Taverns Ltd under the Localism Act 2011 Introduction The case of Admiral Taverns Ltd v. Cheshire West and Chester Council and...
Enhanced Duty to Provide Adequate Reasons in PIP Decisions: The YM v SSWP Case

Enhanced Duty to Provide Adequate Reasons in PIP Decisions: The YM v SSWP Case

Date: Jan 18, 2018
Enhanced Duty to Provide Adequate Reasons in PIP Decisions: The YM v SSWP Case Introduction The case of YM v. Secretary of State for Work and Pensions ([2018] WLR(D) 119) presents a pivotal moment in...
Thapa & Ors [2018] UKUT 54 (IAC): Restraint in Awarding Costs and the Importance of Procedural Fairness

Thapa & Ors [2018] UKUT 54 (IAC): Restraint in Awarding Costs and the Importance of Procedural Fairness

Date: Jan 17, 2018
Thapa & Ors [2018] UKUT 54 (IAC): Restraint in Awarding Costs and the Importance of Procedural Fairness Introduction The case of Thapa & Ors [2018] UKUT 54 (IAC) addresses significant issues...
Upper Tribunal Establishes Continued Entitlement to Disability Element in Working Tax Credit under Case G

Upper Tribunal Establishes Continued Entitlement to Disability Element in Working Tax Credit under Case G

Date: Jan 13, 2018
Upper Tribunal Establishes Continued Entitlement to Disability Element in Working Tax Credit under Case G Introduction The case PW v. Her Majesty's Revenue and Customs (TC Tax credits and family...
Hicks v. Revenue and Customs: Stricter Standards for HMRC Discovery Assessments Under Section 29 TMA

Hicks v. Revenue and Customs: Stricter Standards for HMRC Discovery Assessments Under Section 29 TMA

Date: Jan 13, 2018
Hicks v. Revenue and Customs: Stricter Standards for HMRC Discovery Assessments Under Section 29 TMA Introduction Hicks v. Revenue and Customs ([2018] UKFTT 22 (TC)) is a pivotal case adjudicated by...
Upper Tribunal Establishes Burden of Proof in Validity of Immigration Applications

Upper Tribunal Establishes Burden of Proof in Validity of Immigration Applications

Date: Jan 11, 2018
Upper Tribunal Establishes Burden of Proof in Validity of Immigration Applications Introduction The Ahmed & Ors v Secretary of State for the Home Department ([2018] UKUT 53 (IAC)) decision by the...
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