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  • Commentaries

United Kingdom Case Commentaries

Dublin Regulation Upholds Procedural Fairness and Protection for Unaccompanied Minors: Commentary on AM v Secretary of State

Dublin Regulation Upholds Procedural Fairness and Protection for Unaccompanied Minors: Commentary on AM v Secretary of State

Date: Jun 6, 2017
Dublin Regulation Upholds Procedural Fairness and Protection for Unaccompanied Minors: Commentary on AM v Secretary of State Introduction The case of R (on the application of AM, a child) v Secretary...
Spring Capital Ltd v HMRC [2017]: Expanding the Scope of Abuse of Process in Tax Appeals

Spring Capital Ltd v HMRC [2017]: Expanding the Scope of Abuse of Process in Tax Appeals

Date: Jun 6, 2017
Spring Capital Ltd v HMRC [2017]: Expanding the Scope of Abuse of Process in Tax Appeals Introduction The case of Spring Capital Ltd v Revenue and Customs [2017] UKFTT 465 (TC) stands as a pivotal...
Netley v. Revenue and Customs: Determining Market Value of Shares for Tax Relief

Netley v. Revenue and Customs: Determining Market Value of Shares for Tax Relief

Date: May 27, 2017
Netley v. Revenue and Customs: Determining Market Value of Shares for Tax Relief Introduction The case of Netley v. Revenue and Customs ([2017] UKFTT 442 (TC)) adjudicated by the First-tier Tribunal...
Competition Violation: Exclusive Mandatory Training in Conveyancing Quality Scheme Abuses Dominant Position

Competition Violation: Exclusive Mandatory Training in Conveyancing Quality Scheme Abuses Dominant Position

Date: May 27, 2017
Competition Violation: Exclusive Mandatory Training in Conveyancing Quality Scheme Abuses Dominant Position Introduction The case of Socrates Training Ltd v. The Law Society of England and Wales...
Marr v Collie: Clarifying Beneficial Ownership in Jointly Held Investment Properties

Marr v Collie: Clarifying Beneficial Ownership in Jointly Held Investment Properties

Date: May 26, 2017
Marr v Collie: Clarifying Beneficial Ownership in Jointly Held Investment Properties Introduction Marr v Collie (Bahamas) ([2017] WLR(D) 766) is a landmark decision by the Privy Council that delves...
Unlawful Sex Discrimination in Approved Premises Provision: Analysis of Coll v. Secretary of State for Justice [2017] UKSC 40

Unlawful Sex Discrimination in Approved Premises Provision: Analysis of Coll v. Secretary of State for Justice [2017] UKSC 40

Date: May 25, 2017
Unlawful Sex Discrimination in Approved Premises Provision: Analysis of Coll v. Secretary of State for Justice [2017] UKSC 40 Introduction Coll v. Secretary of State for Justice ([2017] UKSC 40) is a...
TC v. Secretary of State for Work and Pensions: Redefining Habitual Residence Criteria

TC v. Secretary of State for Work and Pensions: Redefining Habitual Residence Criteria

Date: May 25, 2017
TC v. Secretary of State for Work and Pensions: Redefining Habitual Residence Criteria Introduction The case of TC v. Secretary of State for Work and Pensions (JSA) ([2017] UKUT 222 (AAC)) represents...
Hughes (VO) v. York Museums and Gallery Trust: Establishing the Appropriate Valuation Method for Historic Museums in Non-Domestic Rating

Hughes (VO) v. York Museums and Gallery Trust: Establishing the Appropriate Valuation Method for Historic Museums in Non-Domestic Rating

Date: May 24, 2017
Hughes (VO) v. York Museums and Gallery Trust: Establishing the Appropriate Valuation Method for Historic Museums in Non-Domestic Rating Introduction The case of Hughes (VO) v. York Museums and...
Scott v. The Attorney General & Anor (Bahamas) [2017]: Principles for Assessing General Damages in Bahamian Courts

Scott v. The Attorney General & Anor (Bahamas) [2017]: Principles for Assessing General Damages in Bahamian Courts

Date: May 17, 2017
Scott v. The Attorney General & Anor (Bahamas) [2017]: Principles for Assessing General Damages in Bahamian Courts Introduction In the landmark case of Scott v. The Attorney General & Anor (Bahamas)...
Proper Classification of Imported Goods: The Vital Nut Co Ltd v. Revenue and Customs Decision

Proper Classification of Imported Goods: The Vital Nut Co Ltd v. Revenue and Customs Decision

Date: May 17, 2017
Proper Classification of Imported Goods: The Vital Nut Co Ltd v. Revenue and Customs Decision Introduction The case of Vital Nut Co Ltd v. Revenue and Customs ([2017] UKUT 192 (TCC)) addresses the...
Contactreal Ltd v. Smith Re Hitchman Court: Establishing New Valuation Principles in Leasehold Enfranchisement

Contactreal Ltd v. Smith Re Hitchman Court: Establishing New Valuation Principles in Leasehold Enfranchisement

Date: May 17, 2017
Contactreal Ltd v. Smith Re Hitchman Court: Establishing New Valuation Principles in Leasehold Enfranchisement Introduction The case Contactreal Ltd v. Smith Re Hitchman Court ([2017] UKUT 178 (LC))...
Discovery Assessment Scope in Tax Appeals: Clark v. Revenue and Customs

Discovery Assessment Scope in Tax Appeals: Clark v. Revenue and Customs

Date: May 13, 2017
Discovery Assessment Scope in Tax Appeals: Clark v. Revenue and Customs Introduction The case of Gareth Clark v. Revenue and Customs ([2017] UKFTT 392 (TC)) represents a significant judicial...
AC (Wholesale) Ltd v HMRC: Clarifying the 'Should Have Known' Test in VAT Fraud Cases

AC (Wholesale) Ltd v HMRC: Clarifying the 'Should Have Known' Test in VAT Fraud Cases

Date: May 13, 2017
AC (Wholesale) Ltd v HMRC: Clarifying the 'Should Have Known' Test in VAT Fraud Cases Introduction AC (Wholesale) Limited ('ACW'), a UK-based wholesaler of consumer electronics, found itself...
EAT Reaffirms Proper Application of Section 98 in Unfair Dismissal: No Requirement for Employee Conduct to Be Culpable

EAT Reaffirms Proper Application of Section 98 in Unfair Dismissal: No Requirement for Employee Conduct to Be Culpable

Date: May 12, 2017
EAT Reaffirms Proper Application of Section 98 in Unfair Dismissal: No Requirement for Employee Conduct to Be Culpable Introduction The Employment Appeal Tribunal (EAT) delivered a landmark judgment...
Tribunal Decision in Sudall v. Revenue and Customs: Penalty for Late Tax Return Submission

Tribunal Decision in Sudall v. Revenue and Customs: Penalty for Late Tax Return Submission

Date: May 11, 2017
Tribunal Decision in Sudall v. Revenue and Customs: Penalty for Late Tax Return Submission Introduction Sudall v. Revenue and Customs ([2017] UKFTT 404 (TC)) is a significant judgment rendered by the...
Upper Tribunal Upholds FTT Decision in Revenue and Customs v. Elbrook (Cash & Carry) Limited: A New Precedent on VAT Hardship Applications

Upper Tribunal Upholds FTT Decision in Revenue and Customs v. Elbrook (Cash & Carry) Limited: A New Precedent on VAT Hardship Applications

Date: May 11, 2017
Upper Tribunal Upholds FTT Decision in Revenue and Customs v. Elbrook (Cash & Carry) Limited: A New Precedent on VAT Hardship Applications Introduction The case of Revenue and Customs v. Elbrook...
Sustainable Development and Housing Supply: Suffolk Coastal DC v. Hopkins Homes Ltd & Anor [2017] UKSC 37

Sustainable Development and Housing Supply: Suffolk Coastal DC v. Hopkins Homes Ltd & Anor [2017] UKSC 37

Date: May 11, 2017
Sustainable Development and Housing Supply: Suffolk Coastal DC v. Hopkins Homes Ltd & Anor [2017] UKSC 37 Introduction The case of Suffolk Coastal District Council v. Hopkins Homes Ltd & Anor ([2017]...
Upper Tribunal Sets New Precedent on Rule 17 Withdrawal: Criteria for Continuing Appeals Despite Withdrawal in Immigration Proceedings

Upper Tribunal Sets New Precedent on Rule 17 Withdrawal: Criteria for Continuing Appeals Despite Withdrawal in Immigration Proceedings

Date: May 9, 2017
Upper Tribunal Sets New Precedent on Rule 17 Withdrawal: Criteria for Continuing Appeals Despite Withdrawal in Immigration Proceedings Introduction The case of ZEI & Ors (Decision withdrawn - FtT...
Establishing the Sham Doctrine in Tax Avoidance: The Brain Disorders Research Ltd v HMRC [2017]

Establishing the Sham Doctrine in Tax Avoidance: The Brain Disorders Research Ltd v HMRC [2017]

Date: May 9, 2017
Establishing the Sham Doctrine in Tax Avoidance: The Brain Disorders Research Ltd v HMRC [2017] Introduction The case of The Brain Disorders Research Ltd Partnership & Anor v. Revenue and Customs...
Legal Effect and Enforcement of Consent Orders in Judicial Review: Insights from MMK v Home Department

Legal Effect and Enforcement of Consent Orders in Judicial Review: Insights from MMK v Home Department

Date: May 6, 2017
Legal Effect and Enforcement of Consent Orders in Judicial Review: Insights from MMK v Home Department Introduction The case R (on the application of MMK) v Secretary of State for the Home Department...
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