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  • Commentaries

United Kingdom Case Commentaries

HMRC’s Discretion and the Principle of Effectiveness in VAT Input Tax Claims: Revenue and Customs v. Boyce

HMRC’s Discretion and the Principle of Effectiveness in VAT Input Tax Claims: Revenue and Customs v. Boyce

Date: May 6, 2017
HMRC’s Discretion and the Principle of Effectiveness in VAT Input Tax Claims: Revenue and Customs v. Boyce Introduction The case of Revenue and Customs v. Boyce (t/a Glenwood) ([2017] UKUT 177 (TCC))...
CS and Others v Secretary of State [2017]: Burden of Proof for Foreign Law in Immigration Appeals Under Article 8 ECHR

CS and Others v Secretary of State [2017]: Burden of Proof for Foreign Law in Immigration Appeals Under Article 8 ECHR

Date: May 3, 2017
CS and Others v Secretary of State [2017]: Burden of Proof for Foreign Law in Immigration Appeals Under Article 8 ECHR Introduction The case of CS and Others v Secretary of State for the Home...
Best Judgment Assessments Under VATA 1994: Fio's Cash & Carry Ltd v Revenue and Customs

Best Judgment Assessments Under VATA 1994: Fio's Cash & Carry Ltd v Revenue and Customs

Date: Apr 27, 2017
Best Judgment Assessments Under VATA 1994: Fio's Cash & Carry Ltd v Revenue and Customs Introduction In the case of Fio's Cash & Carry Ltd v Revenue and Customs (VAT – Under-declared Sales) ([2017]...
Gold Nuts Ltd & Ors v. Revenue and Customs: Interpretation of Schedule 36 Notices

Gold Nuts Ltd & Ors v. Revenue and Customs: Interpretation of Schedule 36 Notices

Date: Apr 26, 2017
Gold Nuts Ltd & Ors v. Revenue and Customs: Interpretation of Schedule 36 Notices Introduction Gold Nuts Ltd & Ors v. Revenue and Customs ([2017] UKFTT 354 (TC)) is a pivotal case adjudicated by the...
Duncan v. Revenue and Customs: Clarifying the Requirements for HMRC's Daily Penalties under Schedule 55

Duncan v. Revenue and Customs: Clarifying the Requirements for HMRC's Daily Penalties under Schedule 55

Date: Apr 25, 2017
Duncan v. Revenue and Customs: Clarifying the Requirements for HMRC's Daily Penalties under Schedule 55 Introduction Duncan v. Revenue and Customs ([2017] UKFTT 340 (TC)) is a pivotal case decided by...
Upper Tribunal Establishes Standard Basis for Costs Orders in SEN Appeals Involving Controlled Legal Aid

Upper Tribunal Establishes Standard Basis for Costs Orders in SEN Appeals Involving Controlled Legal Aid

Date: Apr 25, 2017
Upper Tribunal Establishes Standard Basis for Costs Orders in SEN Appeals Involving Controlled Legal Aid Introduction The case MG v. Cambridgeshire County Council (SEN) ([2017] ELR 351) was...
Islam v HMRC: Establishing the Necessity of Rigorous Compliance with Schedule 55 Penalty Provisions

Islam v HMRC: Establishing the Necessity of Rigorous Compliance with Schedule 55 Penalty Provisions

Date: Apr 22, 2017
Islam v HMRC: Establishing the Necessity of Rigorous Compliance with Schedule 55 Penalty Provisions Introduction The case of Mohammed Samuel Islam (trading as Zainub Takeaway) versus The...
Clarifying Sleep-In Time as Working Time for National Minimum Wage: Focus Care Agency Ltd v. Roberts [2017]

Clarifying Sleep-In Time as Working Time for National Minimum Wage: Focus Care Agency Ltd v. Roberts [2017]

Date: Apr 22, 2017
Clarifying Sleep-In Time as Working Time for National Minimum Wage: Focus Care Agency Ltd v. Roberts [2017] Introduction The case of Focus Care Agency Ltd v. Roberts ([2017] IRLR 588) addresses...
Service of Service Charge Notices: Precedents Established in London Borough of Southwark v Akhtar (2017)

Service of Service Charge Notices: Precedents Established in London Borough of Southwark v Akhtar (2017)

Date: Apr 21, 2017
Service of Service Charge Notices: Precedents Established in London Borough of Southwark v Akhtar (2017) Introduction The case of London Borough of Southwark v. Akhtar concerns disputes over the...
Pirzada [2017] UKUT 196 (IAC): Clarifying Deprivation of British Citizenship Under Section 40(3)

Pirzada [2017] UKUT 196 (IAC): Clarifying Deprivation of British Citizenship Under Section 40(3)

Date: Apr 21, 2017
Pirzada [2017] UKUT 196 (IAC): Clarifying Deprivation of British Citizenship Under Section 40(3) Introduction The case of Pirzada [2017] UKUT 196 (IAC) presents a significant examination of the legal...
Integration of Planning Control in Selective Licensing: Waltham Forest v. Khan [2017]

Integration of Planning Control in Selective Licensing: Waltham Forest v. Khan [2017]

Date: Apr 13, 2017
Integration of Planning Control in Selective Licensing: Waltham Forest v. Khan [2017] UKUT 153 (LC) Introduction The case of Waltham Forest v. Khan ([2017] UKUT 153 (LC)) addresses the interplay...
RLP (BAH revisited – Expeditious Justice) Jamaica: Reinforcing the Imperative of Timely Case Management in Immigration Appeals

RLP (BAH revisited – Expeditious Justice) Jamaica: Reinforcing the Imperative of Timely Case Management in Immigration Appeals

Date: Apr 12, 2017
RLP (BAH revisited – Expeditious Justice) Jamaica: Reinforcing the Imperative of Timely Case Management in Immigration Appeals Introduction The judicial landscape of immigration appeals was...
Double Taxation and the Round the World Scheme: Insights from Lee & Anor v. Revenue and Customs

Double Taxation and the Round the World Scheme: Insights from Lee & Anor v. Revenue and Customs

Date: Apr 8, 2017
Double Taxation and the Round the World Scheme: Insights from Lee & Anor v. Revenue and Customs Introduction The case of Lee & Anor v. Revenue and Customs addresses significant issues surrounding...
Forager Limited v. Natural England: Strengthening the Enforcement of Environmental Stop Notices

Forager Limited v. Natural England: Strengthening the Enforcement of Environmental Stop Notices

Date: Apr 7, 2017
Forager Limited v. Natural England: Strengthening the Enforcement of Environmental Stop Notices Introduction The case of Forager Limited v. Natural England ([2017] UKUT 148 (AAC)) represents a...
Effective Self-Employment Under EEA Regulations: Commentary on DV v. Secretary of State for Work and Pensions

Effective Self-Employment Under EEA Regulations: Commentary on DV v. Secretary of State for Work and Pensions

Date: Apr 7, 2017
Effective Self-Employment Under EEA Regulations: Commentary on DV v. Secretary of State for Work and Pensions Introduction The case of DV v. Secretary of State for Work and Pensions ([2017] UKUT 155...
Upper Tribunal Clarifies 'Commercial Basis' and 'Active Membership' Tests in Sideways Loss Relief for LLP Members

Upper Tribunal Clarifies 'Commercial Basis' and 'Active Membership' Tests in Sideways Loss Relief for LLP Members

Date: Apr 1, 2017
Upper Tribunal Clarifies 'Commercial Basis' and 'Active Membership' Tests in Sideways Loss Relief for LLP Members Introduction Seven Individuals v. Revenue and Customs (INCOME) ([2017] BTC 513) is a...
Gibson v Pride Mobility Products Ltd: Pioneering Opt-Out Collective Proceedings in UK Competition Law

Gibson v Pride Mobility Products Ltd: Pioneering Opt-Out Collective Proceedings in UK Competition Law

Date: Apr 1, 2017
Gibson v Pride Mobility Products Ltd: Pioneering Opt-Out Collective Proceedings in UK Competition Law Introduction Gibson v. Pride Mobility Products Ltd ([2017] CAT 9) marks a significant milestone...
Banger Case: Expanding the Surinder Singh Principle to Unmarried Partners

Banger Case: Expanding the Surinder Singh Principle to Unmarried Partners

Date: Mar 31, 2017
Banger Case: Expanding the Surinder Singh Principle to Unmarried Partners Introduction The Banger (Unmarried Partner of British National: South Africa) case ([2017] UKUT 125 (IAC)) represents a...
Reversing Burden of Proof in Race Discrimination Cases: Analysis of Chief Constable of Kent Constabulary v. Bowler [2017]

Reversing Burden of Proof in Race Discrimination Cases: Analysis of Chief Constable of Kent Constabulary v. Bowler [2017]

Date: Mar 23, 2017
Reversing Burden of Proof in Race Discrimination Cases: Analysis of Chief Constable of Kent Constabulary v. Bowler [2017] Introduction Chief Constable of Kent Constabulary v. Bowler ([2017] UKEAT...
Ordinary Market Operator Test Established for Third-Party Identification in Regulatory Notices

Ordinary Market Operator Test Established for Third-Party Identification in Regulatory Notices

Date: Mar 23, 2017
Ordinary Market Operator Test Established for Third-Party Identification in Regulatory Notices Introduction The case Financial Conduct Authority v. Macris ([2017] UKSC 19) deals with the complexities...
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