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  • Commentaries

United Kingdom Case Commentaries

Upper Tribunal Rules Settlement of Turkish Nationals and Families Excluded from Stand-Still Clause under Ankara Agreement

Upper Tribunal Rules Settlement of Turkish Nationals and Families Excluded from Stand-Still Clause under Ankara Agreement

Date: Mar 21, 2017
Upper Tribunal Rules Settlement of Turkish Nationals and Families Excluded from Stand-Still Clause under Ankara Agreement Introduction The case Aydogdu, R (on the application of) v. Secretary of...
Upper Tribunal Establishes Precedent on Revocation of Deportation Orders After Ten Years under Paragraph 391(a)

Upper Tribunal Establishes Precedent on Revocation of Deportation Orders After Ten Years under Paragraph 391(a)

Date: Mar 18, 2017
Upper Tribunal Establishes Precedent on Revocation of Deportation Orders After Ten Years under Paragraph 391(a) Introduction The case of Kevin Christopher Smith v The Secretary of State for the Home...
Defining Recipient of VAT Supply: Comprehensive Analysis of U-Drive Ltd v. HMRC (2017)

Defining Recipient of VAT Supply: Comprehensive Analysis of U-Drive Ltd v. HMRC (2017)

Date: Mar 18, 2017
Defining Recipient of VAT Supply: Comprehensive Analysis of U-Drive Ltd v. HMRC (2017) Introduction The case of U-Drive Limited ("UDL") v. The Commissioners for Her Majesty's Revenue and Customs...
Establishing Timelines for HMRC Closure Notices: BCM Cayman v Revenue and Customs [2017] UKFTT 226 (TC)

Establishing Timelines for HMRC Closure Notices: BCM Cayman v Revenue and Customs [2017] UKFTT 226 (TC)

Date: Mar 16, 2017
Establishing Timelines for HMRC Closure Notices: BCM Cayman v Revenue and Customs [2017] UKFTT 226 (TC) Introduction The case of BCM Cayman LP & Bluecrest Capital Management Cayman Limited v. Revenue...
Enhanced Scrutiny of Credibility Assessments in Asylum Claims: SS v. Secretary of State for the Home Department

Enhanced Scrutiny of Credibility Assessments in Asylum Claims: SS v. Secretary of State for the Home Department

Date: Mar 14, 2017
Enhanced Scrutiny of Credibility Assessments in Asylum Claims: SS v. Secretary of State for the Home Department Introduction The case of R (on the application of SS) v. Secretary of State for the...
Independence of Domicile Assessments Across Tax Years: Gulliver v Revenue and Customs [2017] UKFTT 222 (TC)

Independence of Domicile Assessments Across Tax Years: Gulliver v Revenue and Customs [2017] UKFTT 222 (TC)

Date: Mar 14, 2017
Independence of Domicile Assessments Across Tax Years: Gulliver v Revenue and Customs [2017] UKFTT 222 (TC) Introduction Gulliver v Revenue and Customs (Income Tax/Corporation Tax: Other) ([2017]...
Upper Tribunal Clarifies Interpretation of 'Safety' and 'Supervision' in PIP Assessments

Upper Tribunal Clarifies Interpretation of 'Safety' and 'Supervision' in PIP Assessments

Date: Mar 10, 2017
Upper Tribunal Clarifies Interpretation of 'Safety' and 'Supervision' in PIP Assessments Introduction The case of RJ, GMcL, and CS v Secretary of State for Work and Pensions (DWP) revolved around the...
Synectiv Ltd v Revenue and Customs: Enhancing Judicial Accountability in VAT MTIC Fraud Cases

Synectiv Ltd v Revenue and Customs: Enhancing Judicial Accountability in VAT MTIC Fraud Cases

Date: Mar 10, 2017
Synectiv Ltd v Revenue and Customs: Enhancing Judicial Accountability in VAT MTIC Fraud Cases Introduction The case of Synectiv Ltd v The Commissioners for Her Majesty's Revenue and Customs ([2017]...
Burden of Proof in VAT Abuse Allegations Following Hilden Park LLP v HMRC

Burden of Proof in VAT Abuse Allegations Following Hilden Park LLP v HMRC

Date: Mar 9, 2017
Burden of Proof in VAT Abuse Allegations Following Hilden Park LLP v HMRC Introduction The case of Hilden Park LLP v. Revenue and Customs ([2017] UKFTT 217 (TC)) is a significant judicial decision...
Re-defining Communication and Social Engagement in PIP Assessments: EG v. SSWP [2017] UKUT 101 (AAC)

Re-defining Communication and Social Engagement in PIP Assessments: EG v. SSWP [2017] UKUT 101 (AAC)

Date: Mar 7, 2017
Re-defining Communication and Social Engagement in PIP Assessments: EG v. SSWP [2017] UKUT 101 (AAC) Introduction The case of EG v. Secretary of State for Work and Pensions (PIP) [(2017) UKUT 101...
Upper Tribunal Establishes Precedent on Article 3 ECHR Protection for Ukrainian Draft Evaders Facing Inhumane Detention Conditions

Upper Tribunal Establishes Precedent on Article 3 ECHR Protection for Ukrainian Draft Evaders Facing Inhumane Detention Conditions

Date: Mar 7, 2017
Upper Tribunal Establishes Precedent on Article 3 ECHR Protection for Ukrainian Draft Evaders Facing Inhumane Detention Conditions Introduction In the landmark case of VB & Anor (Draft Evaders and...
Upper Tribunal Clarifies Tax Tribunal Jurisdiction Over Legitimate Expectations and Human Rights in HMRC Penalty Impositions

Upper Tribunal Clarifies Tax Tribunal Jurisdiction Over Legitimate Expectations and Human Rights in HMRC Penalty Impositions

Date: Mar 3, 2017
Upper Tribunal Clarifies Tax Tribunal Jurisdiction Over Legitimate Expectations and Human Rights in HMRC Penalty Impositions Introduction In the case of R & J Birkett t/a Various Residential Homes v....
First-tier Tribunal Rules EBT Contributions Deductible Only When Incurred Wholly and Exclusively for Trade Purposes

First-tier Tribunal Rules EBT Contributions Deductible Only When Incurred Wholly and Exclusively for Trade Purposes

Date: Feb 25, 2017
First-tier Tribunal Rules EBT Contributions Deductible Only When Incurred Wholly and Exclusively for Trade Purposes Introduction The case of Alway Sheet Metal Ltd, Praze Consultants Ltd, JC McCahill...
S v. Worcestershire County Council (SEN): Tribunal's Authority to Amend Outcomes in EHC Plans

S v. Worcestershire County Council (SEN): Tribunal's Authority to Amend Outcomes in EHC Plans

Date: Feb 24, 2017
S v. Worcestershire County Council (SEN): Tribunal's Authority to Amend Outcomes in EHC Plans Introduction The case of S v. Worcestershire County Council (SEN) ([2017] UKUT 92 (AAC)) before the Upper...
Agyarko and Ikuga v Secretary of State for the Home Department: Establishing the "Insurmountable Obstacles" Standard in Immigration Law

Agyarko and Ikuga v Secretary of State for the Home Department: Establishing the "Insurmountable Obstacles" Standard in Immigration Law

Date: Feb 23, 2017
Agyarko and Ikuga v Secretary of State for the Home Department: Establishing the "Insurmountable Obstacles" Standard in Immigration Law Introduction The case of Agyarko and Ikuga v Secretary of State...
Defining Family Life and Weighing Private Interests in Immigration Law: Comprehensive Analysis of Upper Tribunal in Lama [2017] UKUT 16 (IAC)

Defining Family Life and Weighing Private Interests in Immigration Law: Comprehensive Analysis of Upper Tribunal in Lama [2017] UKUT 16 (IAC)

Date: Feb 22, 2017
Defining Family Life and Weighing Private Interests in Immigration Law: Comprehensive Analysis of Upper Tribunal in Lama [2017] UKUT 16 (IAC) Introduction The case of Lama v Secretary of State for...
Establishing the Strict Standards for Malice in Malicious Prosecution: Insights from Juman v. The Attorney General [2017] UKPC 3

Establishing the Strict Standards for Malice in Malicious Prosecution: Insights from Juman v. The Attorney General [2017] UKPC 3

Date: Feb 21, 2017
Establishing the Strict Standards for Malice in Malicious Prosecution: Insights from Juman v. The Attorney General [2017] UKPC 3 Introduction Juman v. The Attorney General of Trinidad and Tobago &...
FA 1996 s.84(1) Prevails Over GAAP-Compliant Tax Avoidance Schemes: GDF Suez Teesside Ltd v. Revenue and Customs

FA 1996 s.84(1) Prevails Over GAAP-Compliant Tax Avoidance Schemes: GDF Suez Teesside Ltd v. Revenue and Customs

Date: Feb 18, 2017
FA 1996 s.84(1) Prevails Over GAAP-Compliant Tax Avoidance Schemes: GDF Suez Teesside Ltd v. Revenue and Customs Introduction The case of GDF Suez Teesside Ltd v. Revenue and Customs ([2017] UKUT 68...
Bretby Hall Management Co Ltd v. Pratt: Clarifying Service Charge Recoverability and Cost Allocation

Bretby Hall Management Co Ltd v. Pratt: Clarifying Service Charge Recoverability and Cost Allocation

Date: Feb 18, 2017
Bretby Hall Management Co Ltd v. Pratt: Clarifying Service Charge Recoverability and Cost Allocation Introduction In the landmark case of Bretby Hall Management Company Ltd v. Pratt ([2017] UKUT 70...
No Estoppel by Convention in Absence of AGM Resolutions: Jetha & Anor v. Basildon Court Residents Company Ltd (2017)

No Estoppel by Convention in Absence of AGM Resolutions: Jetha & Anor v. Basildon Court Residents Company Ltd (2017)

Date: Feb 17, 2017
No Estoppel by Convention in Absence of AGM Resolutions: Jetha & Anor v. Basildon Court Residents Company Ltd ([2017] UKUT 58 (LC)) Introduction The case of Jetha & Anor v. Basildon Court Residents...
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