United Kingdom Case Commentaries

Upper Tribunal Upholds Distinction Between Tier 2 and Tier 4 Visa Applicants Regarding 60-Day Grace Period

Date: Aug 18, 2017

Upper Tribunal Upholds Distinction Between Tier 2 and Tier 4 Visa Applicants Regarding 60-Day Grace Period Introduction The case of R (on the application of Islam and Pathan) v Secretary of State for...

Establishing 'New Matters' in Immigration Appeals: Insights from Mahmud [2017] UKUT 488 (IAC)

Date: Aug 17, 2017

Establishing 'New Matters' in Immigration Appeals: Insights from Mahmud [2017] UKUT 488 (IAC) Introduction The case of Mahmud [2017] UKUT 488 (IAC) serves as a pivotal judicial decision in the realm...

Procedural Fairness in Entrepreneur Visa Assessments Established in Anjum v Entry Clearance Officer [2017] UKUT 406

Date: Aug 17, 2017

Procedural Fairness in Entrepreneur Visa Assessments Established in Anjum v Entry Clearance Officer [2017] UKUT 406 Introduction The case of R (on the application of Anjum) v. Entry Clearance...

Comprehensive Commentary on Hull City AFC (Tigers) Ltd v. Revenue and Customs (2017)

Date: Aug 15, 2017

Determining the Burden of Proof in Tax Appeals: An Analysis of Hull City AFC (Tigers) Ltd v. Revenue and Customs ([2017] UKFTT 629 (TC)) Introduction This commentary delves into the landmark decision...

Efobi v Royal Mail Group Ltd: Clarifying the Burden of Proof under Section 136 of the Equality Act 2010

Date: Aug 11, 2017

Efobi v Royal Mail Group Ltd: Clarifying the Burden of Proof under Section 136 of the Equality Act 2010 Introduction Efobi v Royal Mail Group Ltd (Race Discrimination) ([2017] IRLR 956) is a pivotal...

Reasonableness in HMRC Closure Notices: Frosh & Ors v. Revenue and Customs (SDLT) [2017] BTC 530

Date: Aug 9, 2017

Reasonableness in HMRC Closure Notices: Frosh & Ors v. Revenue and Customs (SDLT) [2017] BTC 530 Introduction The case Frosh & Ors v. Revenue and Customs (Stamp Duty Land Tax) ([2017] BTC 530) was...

Upper Tribunal Clarifies Article 3 Application: Paposhvili Test Not Permissible in UK Jurisprudence

Date: Aug 8, 2017

Upper Tribunal Clarifies Article 3 Application: Paposhvili Test Not Permissible in UK Jurisprudence Introduction The case EA & Ors (Article 3 medical cases - Paposhvili not applicable: Afghanistan)...

Corbelli Wines v. HMRC: Establishing Rigorous Standards for "Fit and Proper" Registrations under ALDA 1979

Date: Aug 8, 2017

Corbelli Wines v. HMRC: Establishing Rigorous Standards for "Fit and Proper" Registrations under ALDA 1979 Introduction The case of Corbelli & Anor (t/a Corbelli Wines) v. Revenue and Customs (EXCISE...

Upper Tribunal Establishes Right to Appeal for Late Mandatory Reconsideration Requests in ESA Cases

Date: Aug 4, 2017

Upper Tribunal Establishes Right to Appeal for Late Mandatory Reconsideration Requests in ESA Cases Introduction The case of R(CJ) and SG v Secretary of State for Work and Pensions (ESA) ([2017] UKUT...

R v. M & Ors [2017] 1 WLR 3006: Clarifying Criminal Liability for Grey Market Goods Under the Trade Marks Act 1994

Date: Aug 4, 2017

R v. M & Ors [2017] 1 WLR 3006: Clarifying Criminal Liability for Grey Market Goods Under the Trade Marks Act 1994 Introduction The case of R v. M & Ors ([2017] 1 WLR 3006) adjudicated by the United...

MT Hojgaard AS v. EON Climate and Renewables UK Robin Rigg East Ltd & Anor: Enforceability of Technical Contract Terms in Offshore Wind Farm Projects

Date: Aug 4, 2017

MT Hojgaard AS v. EON Climate and Renewables UK Robin Rigg East Ltd & Anor: Enforceability of Technical Contract Terms in Offshore Wind Farm Projects Introduction The case of MT Hojgaard AS v. EON...

Forge Care Homes Ltd v Cardiff and Vale UHB [2017] UKSC 56: Defining NHS Funding Responsibilities for Nursing Care in Social Settings

Date: Aug 3, 2017

Forge Care Homes Ltd v Cardiff and Vale UHB [2017] UKSC 56: Defining NHS Funding Responsibilities for Nursing Care in Social Settings Introduction The case of Forge Care Homes Ltd & Ors v Cardiff and...

Clerical Errors in HMRC Enquiry Notices and the Application of Section 114 TMA – Revenue and Customs v. Michael Mabbutt

Date: Aug 3, 2017

Clerical Errors in HMRC Enquiry Notices and the Application of Section 114 TMA – Revenue and Customs v. Michael Mabbutt Introduction The case Revenue and Customs v. Michael Mabbutt ([2017] UKUT 289...

Employment Tribunals Empowered to Appoint Litigation Friends: Jhuti v Royal Mail Group Ltd

Date: Aug 1, 2017

Employment Tribunals Empowered to Appoint Litigation Friends: Jhuti v Royal Mail Group Ltd Introduction The case of Jhuti v Royal Mail Group Ltd & Ors ([2017] WLR(D) 613) addressed a critical...

FOIA Section 1 Cost Estimations Include Compliance with Separate Legal Obligations: Comprehensive Commentary on CFI v Information Commissioner ([2017] UKUT 318 (AAC))

Date: Aug 1, 2017

FOIA Section 1 Cost Estimations Include Compliance with Separate Legal Obligations: Comprehensive Commentary on CFI v Information Commissioner ([2017] UKUT 318 (AAC)) Introduction The case of Cruelty...

Establishing Voluntary Overtime as Normal Remuneration for Holiday Pay Calculation: Dudley Metropolitan Borough Council v. Willetts [2017] UKEAT 0334_16_3107

Date: Aug 1, 2017

Establishing Voluntary Overtime as Normal Remuneration for Holiday Pay Calculation: Dudley Metropolitan Borough Council v. Willetts [2017] UKEAT 0334_16_3107 Introduction The case of Dudley...

HMRC's Right to Increase Tax Assessments Despite Appellant's Withdrawal: A Comprehensive Commentary on Revenue and Customs v. C M Utilities Ltd [2017] UKUT 305 (TCC)

Date: Jul 28, 2017

HMRC's Right to Increase Tax Assessments Despite Appellant's Withdrawal: A Comprehensive Commentary on Revenue and Customs v. C M Utilities Ltd [2017] UKUT 305 (TCC) Introduction The case of Revenue...

Determination of Applicable Tax Law in Employment Tribunal Grossing Up: International Petroleum Ltd v Osipov

Date: Jul 28, 2017

Determination of Applicable Tax Law in Employment Tribunal Grossing Up: International Petroleum Ltd & Ors v. Osipov & Ors ([2017] UKEAT 0229_16_2707) Introduction The case of International Petroleum...

Reversing the Burden: Supreme Court Rules on Burden of Proof in EEA Abuse Cases

Date: Jul 27, 2017

Reversing the Burden: Supreme Court Rules on Burden of Proof in EEA Abuse Cases Introduction The landmark case of Sadovska & Anor v. Secretary of State for the Home Department (Scotland) ([2017] UKSC...

Debarring Orders in Tax Tribunals: Insights from BPP Holdings Ltd v Revenue and Customs [2017]

Date: Jul 27, 2017

Debarring Orders in Tax Tribunals: Insights from BPP Holdings Ltd & Ors v. Revenue and Customs [2017] Introduction The case of BPP Holdings Ltd & Ors v. Revenue and Customs ([2017] STC 1655) marks a...