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Protection of British Citizen Children in Immigration Decisions: The SF and Others Case Introduction The Upper Tribunal (Immigration and Asylum Chamber) case titled SF and others (Guidance, post-2014...
H v Secretary of State for the Home Department: Upper Tribunal Reinforces Anxious Scrutiny in Internal Relocation Assessments under AA (Iraq) Introduction The case of H v Secretary of State for the...
Implied Terms in Employment Contracts: Analysis of Ali v. Petroleum Company of Trinidad and Tobago Introduction Ali v. Petroleum Company of Trinidad and Tobago ([2017] Bus LR 784) is a pivotal case...
Burden of Proof and Penalty Imposition for Accelerated Payment Notices: Insights from Nijjar v. HMRC [2017] UKFTT 175 Introduction Nijjar v. Revenue and Customs is a significant judgment delivered by...
KC and MC v. Secretary of State for Work and Pensions: A New Precedent on Employment and Support Allowance Regulation 35 Introduction The case of KC and MC v. Secretary of State for Work and Pensions...
Affirming Deprivation of British Citizenship for Serious Organized Crimes: An Analysis of Ahmed and Others (2017) UKUT 118 (IAC) Introduction The case of Ahmed and Others (deprivation of citizenship)...
Clarifying 'Plastic Sheeting' in Customs Classification: Euro Packaging Ltd v HM Revenue and Customs Introduction Euro Packaging UK Limited (the appellant), a prominent UK manufacturer and supplier...
Wheels Private Hire Ltd VAT Judgment: Separate Exempt Insurance Supply Established Introduction The case of Revenue and Customs v. Wheels Private Hire Ltd (VAT: rental of taxis) (Rev 1) ([2017] UKUT...
Upper Tribunal Upholds HMRC on FA96 Tax Avoidance Scheme Involving Total Return Swaps and Deemed Loan Relationships: Travel Document Service & Anor v HMRC Introduction The case of Travel Document...
Taylor Wimpey Plc v Revenue and Customs: Legality of the Builder's Block Confirmed under EU Directives Introduction Taylor Wimpey Plc ("Taylor Wimpey") appealed against two decisions of the...
Establishing Risk Assessment Framework for Tamil Female Single Heads of Household in Asylum Claims: PP Sri Lanka [2017] UKUT 117 (IAC) Introduction The case of PP Sri Lanka [2017] UKUT 117 (IAC)...
Upper Tribunal Clarifies Self-Sufficiency and Unreasonable Burden Assessments under Directive 2004/38/EC Introduction The Upper Tribunal’s decision in AMS v Secretary of State for Work and Pensions...
Expanding the First-tier Tribunal's Authority in Amending Self-Assessment Returns: Revenue and Customs v. Walker Introduction The case of Revenue and Customs v. Walker ([2016] UKUT 32 (TCC))...
Inclusion of Site Licence Fee in Pitch Fee under the Mobile Homes Act 1983: Vyse v Wyldecrest Parks Introduction Vyse v. Wyldecrest Parks (Management) Ltd ([2017] UKUT 24 (LC)) is a pivotal case...
Impact of Late Introduction of Annual Licence Fees on Pitch Fee Reviews: Wyldecrest Parks v. Kenyon & Ors Introduction The case of Wyldecrest Parks (Management) Ltd v. Kenyon & Ors ([2017] UKUT 28...
Ensuring Fair Tribunal Proceedings: The Adewale v HMRC Decision and the Limits on Strike Out Applications Introduction The case of Adewale v. Revenue and Customs ([2017] UKFTT 103 (TC)) serves as a...
Miller v Secretary of State for Exiting the European Union: Parliamentary Sovereignty in the Brexit Process Introduction Miller & Anor v. Secretary of State for Exiting the European Union ([2017]...
Cumulative Risk Assessment in Asylum Claims: BA (Returns to Baghdad Iraq CG) [2017] UKUT 18 (IAC) Introduction The case of BA (Returns to Baghdad Iraq CG) [2017] UKUT 18 (IAC) revolves around an...
Unreasonableness Under Rule 10(1)(b): Insights from British-American Tobacco v. Revenue and Customs Introduction The case of British-American Tobacco (Holdings) Ltd v. Revenue and Customs (TC) [2017]...