Unlawful Sex Discrimination in Approved Premises Provision: Analysis of Coll v. Secretary of State for Justice [2017] UKSC 40 Introduction Coll v. Secretary of State for Justice ([2017] UKSC 40) is a...
TC v. Secretary of State for Work and Pensions: Redefining Habitual Residence Criteria Introduction The case of TC v. Secretary of State for Work and Pensions (JSA) ([2017] UKUT 222 (AAC)) represents...
Hughes (VO) v. York Museums and Gallery Trust: Establishing the Appropriate Valuation Method for Historic Museums in Non-Domestic Rating Introduction The case of Hughes (VO) v. York Museums and...
Scott v. The Attorney General & Anor (Bahamas) [2017]: Principles for Assessing General Damages in Bahamian Courts Introduction In the landmark case of Scott v. The Attorney General & Anor (Bahamas)...
Proper Classification of Imported Goods: The Vital Nut Co Ltd v. Revenue and Customs Decision Introduction The case of Vital Nut Co Ltd v. Revenue and Customs ([2017] UKUT 192 (TCC)) addresses the...
Contactreal Ltd v. Smith Re Hitchman Court: Establishing New Valuation Principles in Leasehold Enfranchisement Introduction The case Contactreal Ltd v. Smith Re Hitchman Court ([2017] UKUT 178 (LC))...
Discovery Assessment Scope in Tax Appeals: Clark v. Revenue and Customs Introduction The case of Gareth Clark v. Revenue and Customs ([2017] UKFTT 392 (TC)) represents a significant judicial...
AC (Wholesale) Ltd v HMRC: Clarifying the 'Should Have Known' Test in VAT Fraud Cases Introduction AC (Wholesale) Limited ('ACW'), a UK-based wholesaler of consumer electronics, found itself...
EAT Reaffirms Proper Application of Section 98 in Unfair Dismissal: No Requirement for Employee Conduct to Be Culpable Introduction The Employment Appeal Tribunal (EAT) delivered a landmark judgment...
Tribunal Decision in Sudall v. Revenue and Customs: Penalty for Late Tax Return Submission Introduction Sudall v. Revenue and Customs ([2017] UKFTT 404 (TC)) is a significant judgment rendered by the...
Upper Tribunal Upholds FTT Decision in Revenue and Customs v. Elbrook (Cash & Carry) Limited: A New Precedent on VAT Hardship Applications Introduction The case of Revenue and Customs v. Elbrook...
Sustainable Development and Housing Supply: Suffolk Coastal DC v. Hopkins Homes Ltd & Anor [2017] UKSC 37 Introduction The case of Suffolk Coastal District Council v. Hopkins Homes Ltd & Anor ([2017]...
Upper Tribunal Sets New Precedent on Rule 17 Withdrawal: Criteria for Continuing Appeals Despite Withdrawal in Immigration Proceedings Introduction The case of ZEI & Ors (Decision withdrawn - FtT...
Establishing the Sham Doctrine in Tax Avoidance: The Brain Disorders Research Ltd v HMRC [2017] Introduction The case of The Brain Disorders Research Ltd Partnership & Anor v. Revenue and Customs...
Legal Effect and Enforcement of Consent Orders in Judicial Review: Insights from MMK v Home Department Introduction The case R (on the application of MMK) v Secretary of State for the Home Department...
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 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 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 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 Introduction Duncan v. Revenue and Customs ([2017] UKFTT 340 (TC)) is a pivotal case decided by...