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  • Commentaries

United Kingdom Case Commentaries

Protection of British Citizen Children in Immigration Decisions: The SF and Others Case

Protection of British Citizen Children in Immigration Decisions: The SF and Others Case

Date: Feb 17, 2017
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)

H v Secretary of State for the Home Department: Upper Tribunal Reinforces Anxious Scrutiny in Internal Relocation Assessments under AA (Iraq)

Date: Feb 15, 2017
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

Implied Terms in Employment Contracts: Analysis of Ali v. Petroleum Company of Trinidad and Tobago

Date: Feb 14, 2017
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

Burden of Proof and Penalty Imposition for Accelerated Payment Notices: Insights from Nijjar v. HMRC [2017] UKFTT 175

Date: Feb 11, 2017
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

KC and MC v. Secretary of State for Work and Pensions: A New Precedent on Employment and Support Allowance Regulation 35

Date: Feb 11, 2017
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)

Affirming Deprivation of British Citizenship for Serious Organized Crimes: An Analysis of Ahmed and Others (2017) UKUT 118 (IAC)

Date: Feb 11, 2017
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

Clarifying 'Plastic Sheeting' in Customs Classification: Euro Packaging Ltd v HM Revenue and Customs

Date: Feb 10, 2017
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

Wheels Private Hire Ltd VAT Judgment: Separate Exempt Insurance Supply Established

Date: Feb 9, 2017
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

Upper Tribunal Upholds HMRC on FA96 Tax Avoidance Scheme Involving Total Return Swaps and Deemed Loan Relationships: Travel Document Service & Anor v HMRC

Date: Feb 8, 2017
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

Taylor Wimpey Plc v Revenue and Customs: Legality of the Builder's Block Confirmed under EU Directives

Date: Feb 8, 2017
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)

Establishing Risk Assessment Framework for Tamil Female Single Heads of Household in Asylum Claims: PP Sri Lanka [2017] UKUT 117 (IAC)

Date: Feb 7, 2017
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

Upper Tribunal Clarifies Self-Sufficiency and Unreasonable Burden Assessments under Directive 2004/38/EC

Date: Feb 3, 2017
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

Expanding the First-tier Tribunal's Authority in Amending Self-Assessment Returns: Revenue and Customs v. Walker

Date: Feb 2, 2017
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))...
Territorial Reach in UK Employment Law: Wittenberg v. Sunset Personnel Services Ltd & Ors [2017]

Territorial Reach in UK Employment Law: Wittenberg v. Sunset Personnel Services Ltd & Ors [2017]

Date: Feb 1, 2017
Territorial Reach in UK Employment Law: Wittenberg v. Sunset Personnel Services Ltd & Ors [2017] Introduction Wittenberg v. Sunset Personnel Services Ltd & Ors ([2017] UKEAT 0019_13_3101) is a...
Inclusion of Site Licence Fee in Pitch Fee under the Mobile Homes Act 1983: Vyse v Wyldecrest Parks

Inclusion of Site Licence Fee in Pitch Fee under the Mobile Homes Act 1983: Vyse v Wyldecrest Parks

Date: Jan 31, 2017
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

Impact of Late Introduction of Annual Licence Fees on Pitch Fee Reviews: Wyldecrest Parks v. Kenyon & Ors

Date: Jan 26, 2017
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

Ensuring Fair Tribunal Proceedings: The Adewale v HMRC Decision and the Limits on Strike Out Applications

Date: Jan 25, 2017
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

Miller v Secretary of State for Exiting the European Union: Parliamentary Sovereignty in the Brexit Process

Date: Jan 25, 2017
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)

Cumulative Risk Assessment in Asylum Claims: BA (Returns to Baghdad Iraq CG) [2017] UKUT 18 (IAC)

Date: Jan 24, 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

Unreasonableness Under Rule 10(1)(b): Insights from British-American Tobacco v. Revenue and Customs

Date: Jan 24, 2017
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]...
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