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  • Commentaries

United Kingdom Case Commentaries

Strict Adherence to Appeal Deadlines in Tax Tribunal Proceedings: Commentary on Akhtar v. Revenue & Customs ([2017] UKFTT 831 (TC))

Strict Adherence to Appeal Deadlines in Tax Tribunal Proceedings: Commentary on Akhtar v. Revenue & Customs ([2017] UKFTT 831 (TC))

Date: Nov 21, 2017
Strict Adherence to Appeal Deadlines in Tax Tribunal Proceedings: Commentary on Akhtar v. Revenue & Customs ([2017] UKFTT 831 (TC)) Introduction The case of Adam Akhtar v. Commissioners for Her...
Interpretation of TMA 1970 in De Silva & Anor v Revenue And Customs: A New Precedent

Interpretation of TMA 1970 in De Silva & Anor v Revenue And Customs: A New Precedent

Date: Nov 16, 2017
Interpretation of TMA 1970 in De Silva & Anor v Revenue And Customs: A New Precedent Introduction The case of De Silva & Anor v Revenue And Customs ([2017] UKSC 74) marks a significant interpretation...
Prescription and Limitation Reformed: Insights from Gordon Trustees v. Campbell Riddell Breeze Paterson LLP [2017] UKSC 75

Prescription and Limitation Reformed: Insights from Gordon Trustees v. Campbell Riddell Breeze Paterson LLP [2017] UKSC 75

Date: Nov 16, 2017
Prescription and Limitation Reformed: Insights from Gordon Trustees v. Campbell Riddell Breeze Paterson LLP [2017] UKSC 75 Introduction The case of Gordon & Ors (Trustees of the Inter Vivos Trust) v....
UK Supreme Court Upholds Limits on Social Benefits for Zambrano Carers

UK Supreme Court Upholds Limits on Social Benefits for Zambrano Carers

Date: Nov 16, 2017
UK Supreme Court Upholds Limits on Social Benefits for Zambrano Carers Introduction The legal landscape surrounding the rights of Zambrano carers and their dependent children has been significantly...
Scotland's Minimum Alcohol Pricing Upheld: A Comprehensive Analysis of EU Law Compatibility

Scotland's Minimum Alcohol Pricing Upheld: A Comprehensive Analysis of EU Law Compatibility

Date: Nov 16, 2017
Scotland's Minimum Alcohol Pricing Upheld: A Comprehensive Analysis of EU Law Compatibility Introduction The case of Scotch Whisky Association & Ors v. The Lord Advocate & Anor (Scotland) [2017] UKSC...
Upper Tribunal Establishes Predominance Test for VAT Supply Classification in Metropolitan International Schools Ltd Case

Upper Tribunal Establishes Predominance Test for VAT Supply Classification in Metropolitan International Schools Ltd Case

Date: Nov 11, 2017
Upper Tribunal Establishes Predominance Test for VAT Supply Classification in Metropolitan International Schools Ltd Case Introduction The case of Revenue and Customs v. Metropolitan International...
Uber BV v. Aslam & Ors (2017): Defining Worker Status in the Gig Economy

Uber BV v. Aslam & Ors (2017): Defining Worker Status in the Gig Economy

Date: Nov 11, 2017
Uber BV v. Aslam & Ors (2017): Defining Worker Status in the Gig Economy Introduction The case of Uber BV v. Aslam & Ors ([2017] UKEAT 0056_17_1011) addresses pivotal issues surrounding the...
Comprehensive Commentary on British Telecommunications Plc v. Office Of Communications ([2017] CAT 25)

Comprehensive Commentary on British Telecommunications Plc v. Office Of Communications ([2017] CAT 25)

Date: Nov 11, 2017
Comprehensive Commentary on British Telecommunications Plc v. Office Of Communications ([2017] CAT 25) Introduction The case of British Telecommunications Plc v. Office Of Communications ([2017] CAT...
CF Booth Ltd v Revenue and Customs: Establishing the Threshold for Denial of VAT Input Tax in Fraudulent Supply Chains

CF Booth Ltd v Revenue and Customs: Establishing the Threshold for Denial of VAT Input Tax in Fraudulent Supply Chains

Date: Nov 9, 2017
CF Booth Ltd v Revenue and Customs: Establishing the Threshold for Denial of VAT Input Tax in Fraudulent Supply Chains Introduction The case of C F Booth Ltd v Commissioners for Her Majesty's Revenue...
Belief in Unlawfulness of APN Not a Reasonable Excuse for Non-Payment: Chapman v Revenue and Customs

Belief in Unlawfulness of APN Not a Reasonable Excuse for Non-Payment: Chapman v Revenue and Customs

Date: Nov 8, 2017
Belief in Unlawfulness of APN Not a Reasonable Excuse for Non-Payment: Chapman v Revenue and Customs Introduction Chapman v Revenue and Customs ([2017] UKFTT 800 (TC)) is a pivotal case adjudicated...
Balancing HMRC’s Investigative Powers and Taxpayer Protections: The New Precedent on Closure Notices under s28B TMA 1970

Balancing HMRC’s Investigative Powers and Taxpayer Protections: The New Precedent on Closure Notices under s28B TMA 1970

Date: Nov 8, 2017
Balancing HMRC’s Investigative Powers and Taxpayer Protections: The New Precedent on Closure Notices under s28B TMA 1970 Introduction The case of Beneficial House (Birmingham) Regeneration LLP & Anor...
Littlewoods Ltd v HMRC: Establishing the Scope of Interest on Overpaid VAT

Littlewoods Ltd v HMRC: Establishing the Scope of Interest on Overpaid VAT

Date: Nov 2, 2017
Littlewoods Ltd v HMRC: Establishing the Scope of Interest on Overpaid VAT Introduction The case of Littlewoods Ltd and others v. Commissioners for Her Majesty's Revenue and Customs ([2017] UKSC 70)...
Balancing Privacy and Operational Efficiency: The Supreme Court's Ruling on DWP's Treatment of Transgender Individuals

Balancing Privacy and Operational Efficiency: The Supreme Court's Ruling on DWP's Treatment of Transgender Individuals

Date: Nov 2, 2017
Balancing Privacy and Operational Efficiency: The Supreme Court's Ruling on DWP's Treatment of Transgender Individuals Introduction The case C, R (on the application of) v. Secretary of State for...
Exclusion of Judicial Review from Employment Tribunal Jurisdiction: Michalak v. GMC [2017]

Exclusion of Judicial Review from Employment Tribunal Jurisdiction: Michalak v. GMC [2017]

Date: Nov 2, 2017
Exclusion of Judicial Review from Employment Tribunal Jurisdiction: Michalak v. GMC [2017] Introduction Michalak v. General Medical Council and others ([2017] WLR(D) 734) is a landmark decision by...
Brown v. The Parole Board for Scotland: Affirming the Duty to Provide Rehabilitation under Article 5(1)(a) of the ECHR

Brown v. The Parole Board for Scotland: Affirming the Duty to Provide Rehabilitation under Article 5(1)(a) of the ECHR

Date: Nov 2, 2017
Brown v. The Parole Board for Scotland: Affirming the Duty to Provide Rehabilitation under Article 5(1)(a) of the ECHR Introduction Brown v. The Parole Board for Scotland, The Scottish Ministers and...
Supreme Court Rules Against Pooled Planning Obligations: Implications from Aberdeen City and Shire v Elsick Development Company Limited

Supreme Court Rules Against Pooled Planning Obligations: Implications from Aberdeen City and Shire v Elsick Development Company Limited

Date: Oct 26, 2017
Supreme Court Rules Against Pooled Planning Obligations: Implications from Aberdeen City and Shire v Elsick Development Company Limited Introduction The case of Aberdeen City and Shire Strategic...
Overriding Judicial Immunity: P v Commissioner of Police of the Metropolis Establishes Employment Tribunal Jurisdiction for Police Discrimination Claims

Overriding Judicial Immunity: P v Commissioner of Police of the Metropolis Establishes Employment Tribunal Jurisdiction for Police Discrimination Claims

Date: Oct 26, 2017
Overriding Judicial Immunity: P v Commissioner of Police of the Metropolis Establishes Employment Tribunal Jurisdiction for Police Discrimination Claims Introduction The case of P v. Commissioner of...
Ivey v Genting: Redefining Cheating in Gambling under Objective Dishonesty Standards

Ivey v Genting: Redefining Cheating in Gambling under Objective Dishonesty Standards

Date: Oct 26, 2017
Ivey v Genting: Redefining Cheating in Gambling under Objective Dishonesty Standards Introduction Ivey v Genting Casinos (UK) Ltd (t/a Crockfords) [2017] UKSC 67 is a landmark judgment by the United...
Silape v. Cambridge University Hospitals NHS Foundation Trust: Reinforcing the Merits-Based Examination of Discrimination Claims

Silape v. Cambridge University Hospitals NHS Foundation Trust: Reinforcing the Merits-Based Examination of Discrimination Claims

Date: Oct 26, 2017
Silape v. Cambridge University Hospitals NHS Foundation Trust: Reinforcing the Merits-Based Examination of Discrimination Claims Introduction The case of Silape v. Cambridge University Hospitals NHS...
Allowability of Vessel-Operating Expenses in General Average: Mitsui & Co Ltd v Beteiligungsgesellschaft LPG Tankerflotte MBH & Co KG & Anor

Allowability of Vessel-Operating Expenses in General Average: Mitsui & Co Ltd v Beteiligungsgesellschaft LPG Tankerflotte MBH & Co KG & Anor

Date: Oct 26, 2017
Allowability of Vessel-Operating Expenses in General Average: Mitsui & Co Ltd v Beteiligungsgesellschaft LPG Tankerflotte MBH & Co KG & Anor Introduction The case of Mitsui & Co Ltd & Ors v....
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