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 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 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 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) 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 Introduction The case of Manhattan Systems Ltd v....
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 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 Introduction Tiuta International Ltd (in liquidation) v. De Villiers Surveyors...
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 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 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 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) Introduction The case of HH v Secretary of State [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)...
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 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 Introduction The case of Gordon & Ors (Trustees of the Inter Vivos Trust) v....
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 Introduction The case of Scotch Whisky Association & Ors v. The Lord Advocate & Anor (Scotland) [2017] UKSC...