Pearson v. Primeo Fund: Defining Redemption Priority in Winding Up under Cayman Islands Companies Law Introduction The case of Pearson v. Primeo Fund (Cayman Islands) ([2017] UKPC 19) presents a...
UK Supreme Court Establishes Tax Liability on Third-Party Employee Remuneration: RFC 2012 v. Advocate General for Scotland Introduction The case of RFC 2012 Plc (formerly The Rangers Football Club...
Chard v. Trowbridge Office Cleaning Services Ltd: Defining Minor Errors in Early Conciliation Certificates Introduction The case of Chard v. Trowbridge Office Cleaning Services Ltd, adjudicated by...
Tribunal's Discretion in Rent Repayment Orders Affirmed: The London Borough of Newham v. Harris Introduction The case of The London Borough of Newham v. Harris ([2017] UKUT 264 (LC)) addresses the...
Globalia Business Travel SAU v. Fulton Shipping Inc: Establishing Principles on Mitigation and Benefit Attribution in Charterparty Repudiations Introduction In the landmark case of Globalia Business...
Supreme Court Upholds Compatibility of Extradition Procedures with ECHR: Lord Advocate v. Dean Introduction The case of Lord Advocate (representing the Taiwanese Judicial Authorities) v. Dean ([2017]...
Upper Tribunal Establishes Libya's Indiscriminate Violence as Grounds for Subsidiary Protection under Article 15(c) Introduction The case of ZMM (Article 15(c)) Libya CG [2017] UKUT 263 (IAC)...
Ordinary Judicial Review Principles Confirmed for Deception Findings in ETS Immigration Cases Introduction The case of Nawaz, R (on the application of) v. Secretary of State for the Home Department...
Clarifying VAT on Excess Payments in Car Park Services: NCP v HMRC [2017] UKUT 247 Introduction The case National Car Parks Limited v. Revenue and Customs ([2017] UKUT 247 (TCC)) addresses a...
Effective Participation in Out-of-Country Deportation Appeals: Kiarie and Byndloss v Home Department [2017] UKSC 42 Introduction The case of Kiarie and Byndloss v Secretary of State for the Home...
UK Supreme Court Establishes Duty to Provide Equal NHS Abortion Services for Northern Ireland Residents Introduction The United Kingdom Supreme Court delivered a landmark judgment on June 14, 2017,...
Jurisdictional Lapsing in Tax Credits Appeals: LS and RS v HMRC [2017] UKUT 257 (AAC) 1. Introduction The case of LS and RS v Commissioners for Her Majesty's Revenue and Customs (HMRC) ([2017] UKUT...
Tribunal Decision on Consortium Relief Claims South Eastern Power Networks PLC & Ors v. Revenue and Customs (2017) Introduction The case of South Eastern Power Networks PLC & Ors v. Revenue and...
Discharge of Restrictive Covenants: The Aclet Case Commentary Introduction The case of James Hall And Company (Property) Ltd v. Maughan & Ors, Re The Aclet (Restrictive Covenants) ([2017] UKUT 240...
Admissibility of New Grounds and Evidence in Tribunal Appeals – Bramley Ferry Supplies Ltd v HMRC [2017] UKUT 214 (TCC) Introduction The case of Bramley Ferry Supplies Ltd v. HM Revenue and Customs...
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...
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...
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 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 Introduction Marr v Collie (Bahamas) ([2017] WLR(D) 766) is a landmark decision by the Privy Council that delves...