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  • Commentaries

United Kingdom Case Commentaries

Taurus Petroleum Ltd v SOMO: Redefining Third Party Debt Orders in Arbitration Enforcement

Taurus Petroleum Ltd v SOMO: Redefining Third Party Debt Orders in Arbitration Enforcement

Date: Oct 26, 2017
Taurus Petroleum Ltd v SOMO: Redefining Third Party Debt Orders in Arbitration Enforcement Introduction Taurus Petroleum Limited (Taurus), a Swiss-based oil trading company, entered into a series of...
Clavis Liberty Fund 1 LP v. Revenue and Customs [2017]: Clarifying the Scope of Trading Transactions in Tax Avoidance Schemes Under ICTA Section 730

Clavis Liberty Fund 1 LP v. Revenue and Customs [2017]: Clarifying the Scope of Trading Transactions in Tax Avoidance Schemes Under ICTA Section 730

Date: Oct 20, 2017
Clavis Liberty Fund 1 LP v. Revenue and Customs [2017]: Clarifying the Scope of Trading Transactions in Tax Avoidance Schemes Under ICTA Section 730 Introduction Clavis Liberty Fund 1 LP v. Revenue...
Reyes v. Al-Malki & Anor: Clarifying the Limits of Diplomatic Immunity in Employment and Trafficking Cases

Reyes v. Al-Malki & Anor: Clarifying the Limits of Diplomatic Immunity in Employment and Trafficking Cases

Date: Oct 19, 2017
Reyes v. Al-Malki & Anor: Clarifying the Limits of Diplomatic Immunity in Employment and Trafficking Cases Introduction Reyes v. Al-Malki & Anor ([2017] WLR(D) 692) is a pivotal judgment delivered by...
Saunders v. Revenue and Customs: Establishing Grounds for Discharge of Late Filing Penalties in Non-Resident Capital Gains Tax Returns

Saunders v. Revenue and Customs: Establishing Grounds for Discharge of Late Filing Penalties in Non-Resident Capital Gains Tax Returns

Date: Oct 19, 2017
Saunders v. Revenue and Customs: Establishing Grounds for Discharge of Late Filing Penalties in Non-Resident Capital Gains Tax Returns Introduction Saunders v. Revenue and Customs is a pivotal case...
Vicarious Liability of Local Authorities for Foster Parent Abuse: Armes v. Nottinghamshire County Council

Vicarious Liability of Local Authorities for Foster Parent Abuse: Armes v. Nottinghamshire County Council

Date: Oct 19, 2017
Vicarious Liability of Local Authorities for Foster Parent Abuse: Armes v. Nottinghamshire County Council Introduction Armes v. Nottinghamshire County Council ([2018] PIQR P4) represents a...
Limiting State Immunity in Employment Contracts: The Benkharbouche Precedent

Limiting State Immunity in Employment Contracts: The Benkharbouche Precedent

Date: Oct 19, 2017
Limiting State Immunity in Employment Contracts: The Benkharbouche Precedent Introduction The landmark case of Benkharbouche v. Secretary of State for Foreign and Commonwealth Affairs ([2017] UKSC...
Clarifying Discretion in Referring Sentencing Courts under Section 74 of the Serious Organised Crime and Police Act 2005

Clarifying Discretion in Referring Sentencing Courts under Section 74 of the Serious Organised Crime and Police Act 2005

Date: Oct 19, 2017
Clarifying Discretion in Referring Sentencing Courts under Section 74 of the Serious Organised Crime and Police Act 2005 Introduction The case of Loughlin, Re Application for Judicial Review...
Balmoral Tanks v CMA [2017] CAT 23: Establishing One-Off Price Exchanges as Concerted Practices under Competition Law

Balmoral Tanks v CMA [2017] CAT 23: Establishing One-Off Price Exchanges as Concerted Practices under Competition Law

Date: Oct 7, 2017
Balmoral Tanks v CMA [2017] CAT 23: Establishing One-Off Price Exchanges as Concerted Practices under Competition Law Introduction In the landmark case of (1) Balmoral Tanks Limited and (2) Balmoral...
Affirmation of Contract in Constructive Dismissal: Insights from Chindove v. Morrison Supermarkets Plc

Affirmation of Contract in Constructive Dismissal: Insights from Chindove v. Morrison Supermarkets Plc

Date: Oct 6, 2017
Affirmation of Contract in Constructive Dismissal: Insights from Chindove v. Morrison Supermarkets Plc Introduction The case of Chindove v. Morrison Supermarkets Plc ([2017] UKEAT 0076_17_0510)...
Upper Tribunal Upholds Non-Discriminatory Basis of Regulation B13 in Housing Benefit

Upper Tribunal Upholds Non-Discriminatory Basis of Regulation B13 in Housing Benefit

Date: Oct 5, 2017
Upper Tribunal Upholds Non-Discriminatory Basis of Regulation B13 in Housing Benefit Introduction The case Secretary of State for Work and Pensions v. PE and Bolton Metropolitan Borough Council...
Reasonableness of Insurance Premiums Under Section 27A of the Landlord and Tenant Act 1985: COS Services Ltd v. Nicholson

Reasonableness of Insurance Premiums Under Section 27A of the Landlord and Tenant Act 1985: COS Services Ltd v. Nicholson

Date: Oct 4, 2017
Reasonableness of Insurance Premiums Under Section 27A of the Landlord and Tenant Act 1985: COS Services Ltd v. Nicholson Introduction The case of COS Services Ltd v. Nicholson ([2017] UKUT 382 (LC))...
Roberts v. Countryside Residential (South West) Ltd: Clarifying Compliance Standards for Service Charge Demands under the Landlord and Tenant Acts

Roberts v. Countryside Residential (South West) Ltd: Clarifying Compliance Standards for Service Charge Demands under the Landlord and Tenant Acts

Date: Sep 27, 2017
Roberts v. Countryside Residential (South West) Ltd: Clarifying Compliance Standards for Service Charge Demands under the Landlord and Tenant Acts Introduction The case of Roberts v. Countryside...
The Barty Party Company Ltd v. Revenue and Customs: Limits on HMRC Information Requests

The Barty Party Company Ltd v. Revenue and Customs: Limits on HMRC Information Requests

Date: Sep 21, 2017
The Barty Party Company Ltd v. Revenue and Customs: Limits on HMRC Information Requests Introduction In the case of The Barty Party Company Ltd v. Revenue and Customs ([2017] UKFTT 697 (TC)), the...
Employment Tribunals Act 1996: EAT's Landmark Decision on Joint Early Conciliation Certificates in De Mota v. ADR Network & Anor

Employment Tribunals Act 1996: EAT's Landmark Decision on Joint Early Conciliation Certificates in De Mota v. ADR Network & Anor

Date: Sep 14, 2017
Employment Tribunals Act 1996: EAT's Landmark Decision on Joint Early Conciliation Certificates in De Mota v. ADR Network & Anor Introduction De Mota v. ADR Network & Anor ([2018] ICR D6) is a...
Establishing Reasonable Excuses in NRCGT Penalties: McGreevy v. Revenue & Customs

Establishing Reasonable Excuses in NRCGT Penalties: McGreevy v. Revenue & Customs

Date: Sep 13, 2017
Establishing Reasonable Excuses in NRCGT Penalties: McGreevy v. Revenue & Customs Introduction The case of McGreevy v. Revenue & Customs ([2017] UKFTT 690 (TC)) addresses significant issues...
Establishing the Notifiability of Standardised Tax Avoidance Schemes: Root2tax Ltd and Root3tax Ltd v HMRC [2017] UKFTT 696 (TC)

Establishing the Notifiability of Standardised Tax Avoidance Schemes: Root2tax Ltd and Root3tax Ltd v HMRC [2017] UKFTT 696 (TC)

Date: Sep 12, 2017
Establishing the Notifiability of Standardised Tax Avoidance Schemes: Root2tax Ltd and Root3tax Ltd v HMRC [2017] UKFTT 696 (TC) Introduction The case of Root2tax Ltd and Root3tax Ltd v. HM Revenue...
Reliability of Dental Evidence in Age Assessments: AS v Kent County Council [2017] UKUT 446

Reliability of Dental Evidence in Age Assessments: AS v Kent County Council [2017] UKUT 446

Date: Sep 12, 2017
Reliability of Dental Evidence in Age Assessments: AS v Kent County Council [2017] UKUT 446 Introduction AS, R (on the application of) v. Kent County Council is a significant case adjudicated by the...
Clarifying the Scope of 'Liberty to Apply' in Discharging Mandatory Orders: Insights from AM & Ors v. Secretary of State for the Home Department

Clarifying the Scope of 'Liberty to Apply' in Discharging Mandatory Orders: Insights from AM & Ors v. Secretary of State for the Home Department

Date: Sep 9, 2017
Clarifying the Scope of 'Liberty to Apply' in Discharging Mandatory Orders: Insights from AM & Ors v. Secretary of State for the Home Department Introduction The case of AM & Ors v. Secretary of...
Clarifying 'Ordinary Share Capital' in Entrepreneurs' Relief: Revenue and Customs v. McQuillan

Clarifying 'Ordinary Share Capital' in Entrepreneurs' Relief: Revenue and Customs v. McQuillan

Date: Sep 7, 2017
Clarifying 'Ordinary Share Capital' in Entrepreneurs' Relief: Revenue and Customs v. McQuillan Introduction The case of Revenue and Customs v. McQuillan (CAPITAL GAINS TAX) ([2017] UKUT 344 (TCC))...
Denley v. Revenue and Customs: Establishing Jurisdictional Boundaries in Excise Duty Assessments

Denley v. Revenue and Customs: Establishing Jurisdictional Boundaries in Excise Duty Assessments

Date: Aug 26, 2017
Denley v. Revenue and Customs: Establishing Jurisdictional Boundaries in Excise Duty Assessments Introduction Denley v. Revenue and Customs (Excise Duties) ([2017] UKUT 340 (TCC)) is a pivotal case...
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