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  • Commentaries

United Kingdom Case Commentaries

Crown Immunity and Statutory Interpretation: Insights from Black v. Secretary of State for Justice

Crown Immunity and Statutory Interpretation: Insights from Black v. Secretary of State for Justice

Date: Dec 20, 2017
Crown Immunity and Statutory Interpretation: Insights from Black v. Secretary of State for Justice Introduction The case of Black, R (on the application of) v. Secretary of State for Justice ([2018]...
Establishing Director Liability in VAT Fraud: Insights from Bell & Anor v HMRC [2018] UKFTT 225

Establishing Director Liability in VAT Fraud: Insights from Bell & Anor v HMRC [2018] UKFTT 225

Date: Dec 19, 2017
Establishing Director Liability in VAT Fraud: Insights from Bell & Anor v HMRC [2018] UKFTT 225 Introduction The case of Bell & Anor v. Revenue and Customs (VAT - Penalties: Other) ([2018] UKFTT 225...
Expanded Interpretation of FOIA Section 23(1) Exemption: Corderoy & Ahmed v Information Commissioner

Expanded Interpretation of FOIA Section 23(1) Exemption: Corderoy & Ahmed v Information Commissioner

Date: Dec 15, 2017
Expanded Interpretation of FOIA Section 23(1) Exemption: Corderoy & Ahmed v Information Commissioner Introduction The case of Corderoy & Ahmed v. The Information Commissioner, Attorney General's...
Ignorance of the Law Not a Reasonable Excuse for Late NRCGT Returns: Welland v. HMRC [2017] UKFTT 870 (TC)

Ignorance of the Law Not a Reasonable Excuse for Late NRCGT Returns: Welland v. HMRC [2017] UKFTT 870 (TC)

Date: Dec 14, 2017
Ignorance of the Law Not a Reasonable Excuse for Late NRCGT Returns: Welland v. HMRC [2017] UKFTT 870 (TC) 1. Introduction The case of Welland v. Revenue & Customs ([2017] UKFTT 870 (TC)) addresses...
Hesketh v Revenue & Customs: Ignorance of the Law Not a Reasonable Excuse for Late NRCGT Returns

Hesketh v Revenue & Customs: Ignorance of the Law Not a Reasonable Excuse for Late NRCGT Returns

Date: Dec 14, 2017
Hesketh v Revenue & Customs: Ignorance of the Law Not a Reasonable Excuse for Late NRCGT Returns Introduction Hesketh v Revenue & Customs (PENALTIES - late filing) ([2017] UKFTT 871 (TC)) is a...
Innocent Agent Exception in Excise Duty Liability: Revenue and Customs v. Perfect [2017] UKUT 476 (TCC)

Innocent Agent Exception in Excise Duty Liability: Revenue and Customs v. Perfect [2017] UKUT 476 (TCC)

Date: Dec 9, 2017
Innocent Agent Exception in Excise Duty Liability: Revenue and Customs v. Perfect [2017] UKUT 476 (TCC) Introduction Revenue and Customs v. Perfect (EXCISE DUTY) ([2017] UKUT 476 (TCC)) is a pivotal...
Scandico Ltd v. HMRC: Affirming Strict Requirements for VAT Input Deduction and the Tribunal's Supervisory Role

Scandico Ltd v. HMRC: Affirming Strict Requirements for VAT Input Deduction and the Tribunal's Supervisory Role

Date: Dec 8, 2017
Scandico Ltd v. HMRC: Affirming Strict Requirements for VAT Input Deduction and the Tribunal's Supervisory Role Introduction The case of Scandico Ltd v. Revenue and Customs (Value Added Tax) ([2017]...
Dover District Council v CPRE Kent: Reinforcing the Common Law Duty to Provide Reasons in Planning Decisions

Dover District Council v CPRE Kent: Reinforcing the Common Law Duty to Provide Reasons in Planning Decisions

Date: Dec 7, 2017
Dover District Council v CPRE Kent: Reinforcing the Common Law Duty to Provide Reasons in Planning Decisions Introduction Dover District Council v CPRE Kent ([2017] WLR(D) 812) is a landmark case...
Supreme Court Establishes Continuity of Conduct for Limitation Periods in Discrimination Claims: O'Connor v. BSB

Supreme Court Establishes Continuity of Conduct for Limitation Periods in Discrimination Claims: O'Connor v. BSB

Date: Dec 7, 2017
Supreme Court Establishes Continuity of Conduct for Limitation Periods in Discrimination Claims: O'Connor v. BSB Introduction O'Connor v. Bar Standards Board (BSB) is a landmark case adjudicated by...
Comprehensive Commentary on Revenue and Customs v. Hare Wines Ltd and Another [2017] UKUT 465 (TCC)

Comprehensive Commentary on Revenue and Customs v. Hare Wines Ltd and Another [2017] UKUT 465 (TCC)

Date: Dec 7, 2017
Comprehensive Commentary on Revenue and Customs v. Hare Wines Ltd and Another [2017] UKUT 465 (TCC) Introduction The case of Revenue and Customs v. Hare Wines Ltd and Another ([2017] UKUT 465 (TCC))...
Full Appellate Jurisdiction and Consolidation Criteria in VAT Deregistration Appeals Established in Manhattan Systems Ltd v. Revenue and Customs

Full Appellate Jurisdiction and Consolidation Criteria in VAT Deregistration Appeals Established in Manhattan Systems Ltd v. Revenue and Customs

Date: Dec 6, 2017
Full Appellate Jurisdiction and Consolidation Criteria in VAT Deregistration Appeals Established in Manhattan Systems Ltd v. Revenue and Customs Introduction The case of Manhattan Systems Ltd v....
Simpsons Malt Ltd v. Jones & Ors [2017] UKUT 460 (LC): Reinforcing Procedural Fairness in Tribunal Proceedings

Simpsons Malt Ltd v. Jones & Ors [2017] UKUT 460 (LC): Reinforcing Procedural Fairness in Tribunal Proceedings

Date: Dec 5, 2017
Simpsons Malt Ltd v. Jones & Ors [2017] UKUT 460 (LC): Reinforcing Procedural Fairness in Tribunal Proceedings Introduction Case: Simpsons Malt Ltd v. Jones & Ors (Valuation Officers) ([2017] UKUT...
Cannon v. Revenue and Customs: Establishing the Limits of Reliance on Professional Advice in Income Tax Self-Assessment

Cannon v. Revenue and Customs: Establishing the Limits of Reliance on Professional Advice in Income Tax Self-Assessment

Date: Dec 5, 2017
Cannon v. Revenue and Customs: Establishing the Limits of Reliance on Professional Advice in Income Tax Self-Assessment Introduction Cannon v. Revenue and Customs (Income tax – self assessment) (Rev...
Tiuta International Ltd v. De Villiers Surveyors Ltd: Establishing the Quantum of Damages in Negligent Valuation Claims

Tiuta International Ltd v. De Villiers Surveyors Ltd: Establishing the Quantum of Damages in Negligent Valuation Claims

Date: Nov 30, 2017
Tiuta International Ltd v. De Villiers Surveyors Ltd: Establishing the Quantum of Damages in Negligent Valuation Claims Introduction Tiuta International Ltd (in liquidation) v. De Villiers Surveyors...
Interpretation of Closure Notice Scope in Towers Watson Ltd v Revenue & Customs

Interpretation of Closure Notice Scope in Towers Watson Ltd v Revenue & Customs

Date: Nov 26, 2017
Interpretation of Closure Notice Scope in Towers Watson Ltd v Revenue & Customs Introduction The case of Towers Watson Ltd v Revenue & Customs ([2017] UKFTT 846 (TC)) addresses significant issues...
Structured Credibility Assessment in Asylum Claims: KB & AH (2017) UKUT 491

Structured Credibility Assessment in Asylum Claims: KB & AH (2017) UKUT 491

Date: Nov 24, 2017
Structured Credibility Assessment in Asylum Claims: KB & AH (2017) UKUT 491 Introduction The case of KB & AH ([2017] UKUT 491 (IAC)) deals with the asylum claims of two Pakistani nationals, both...
Privy Council Establishes Stricter Solvency Requirements for Share Redemption Payments

Privy Council Establishes Stricter Solvency Requirements for Share Redemption Payments

Date: Nov 24, 2017
Privy Council Establishes Stricter Solvency Requirements for Share Redemption Payments Introduction The case of DD Growth Premium 2X Fund (In Official Liquidation) v RMF Market Neutral Strategies...
Galilee v. The Commissioner of Police of The Metropolis: Redefining Amendment Procedures in Employment Tribunals

Galilee v. The Commissioner of Police of The Metropolis: Redefining Amendment Procedures in Employment Tribunals

Date: Nov 23, 2017
Galilee v. The Commissioner of Police of The Metropolis: Redefining Amendment Procedures in Employment Tribunals 1. Introduction Galilee v. The Commissioner of Police of The Metropolis ([2017] UKEAT...
Upper Tribunal Clarifies the Non-Applicability of Conditional Allowance in Immigration Appeals: HH v Secretary of State [2017] UKUT 490 (IAC)

Upper Tribunal Clarifies the Non-Applicability of Conditional Allowance in Immigration Appeals: HH v Secretary of State [2017] UKUT 490 (IAC)

Date: Nov 23, 2017
Upper Tribunal Clarifies the Non-Applicability of Conditional Allowance in Immigration Appeals: HH v Secretary of State [2017] UKUT 490 (IAC) Introduction The case of HH v Secretary of State [2017]...
Mandating Authorized Officers for HMRC Penalty Determinations: Khan Properties Ltd v. Revenue & Customs

Mandating Authorized Officers for HMRC Penalty Determinations: Khan Properties Ltd v. Revenue & Customs

Date: Nov 21, 2017
Mandating Authorized Officers for HMRC Penalty Determinations: Khan Properties Ltd v. Revenue & Customs Introduction The case of Khan Properties Ltd v. Revenue & Customs (Corporation Tax - Penalty)...
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