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  • Commentaries

United Kingdom Case Commentaries

Imposition of Unauthorised Payments Surcharge on Pension Scheme Misuse: O'Mara v. Revenue and Customs [2017] UKFTT 91 (TC)

Imposition of Unauthorised Payments Surcharge on Pension Scheme Misuse: O'Mara v. Revenue and Customs [2017] UKFTT 91 (TC)

Date: Jan 20, 2017
Imposition of Unauthorised Payments Surcharge on Pension Scheme Misuse: O'Mara v. Revenue and Customs [2017] UKFTT 91 (TC) Introduction The case of O'Mara v. Revenue and Customs ([2017] UKFTT 91...
Illiteracy and PIP Claims: Comprehensive Commentary on KP v. Secretary of State for Work and Pensions

Illiteracy and PIP Claims: Comprehensive Commentary on KP v. Secretary of State for Work and Pensions

Date: Jan 20, 2017
Illiteracy and Personal Independence Payment (PIP): Comprehensive Commentary on KP v. Secretary of State for Work and Pensions ([2017] UKUT 30 (AAC)) Introduction The case of KP v. Secretary of State...
Crown Act of State Doctrine: A Comprehensive Analysis of Rahmatullah (No 2) v. Ministry of Defence & Anor

Crown Act of State Doctrine: A Comprehensive Analysis of Rahmatullah (No 2) v. Ministry of Defence & Anor

Date: Jan 18, 2017
Crown Act of State Doctrine: A Comprehensive Analysis of Rahmatullah (No 2) v. Ministry of Defence & Anor Introduction The case of Rahmatullah (No 2) v. Ministry of Defence & Anor ([2017] WLR(D) 49)...
Al-Waheed v. Ministry of Defence [2017] UKSC 2: Authority to Detain Under International and Domestic Law

Al-Waheed v. Ministry of Defence [2017] UKSC 2: Authority to Detain Under International and Domestic Law

Date: Jan 18, 2017
Al-Waheed v. Ministry of Defence [2017] UKSC 2: Authority to Detain Under International and Domestic Law Introduction Al-Waheed v. Ministry of Defence ([2017] UKSC 2) is a landmark decision by the...
Affirming HMRC's Dominant Purpose in Tax Enquiries: Comprehensive Analysis of Gold Nuts Ltd & Ors v. Revenue and Customs

Affirming HMRC's Dominant Purpose in Tax Enquiries: Comprehensive Analysis of Gold Nuts Ltd & Ors v. Revenue and Customs

Date: Jan 17, 2017
Affirming HMRC's Dominant Purpose in Tax Enquiries: Comprehensive Analysis of Gold Nuts Ltd & Ors v. Revenue and Customs Introduction The legal case Gold Nuts Ltd & Ors v. Revenue and Customs ([2017]...
Affirming the Duty of Candour: Upper Tribunal's Ruling in R (Saha & Anor) v Secretary of State for the Home Department

Affirming the Duty of Candour: Upper Tribunal's Ruling in R (Saha & Anor) v Secretary of State for the Home Department

Date: Jan 14, 2017
Affirming the Duty of Candour: Upper Tribunal's Ruling in R (Saha & Anor) v Secretary of State for the Home Department Introduction The case of R (Saha & Anor) v Secretary of State for the Home...
Establishing Criteria for Genuine and Effective Self-Employment: Insights from Revenue and Customs v. HD and GP (CHB)

Establishing Criteria for Genuine and Effective Self-Employment: Insights from Revenue and Customs v. HD and GP (CHB)

Date: Jan 13, 2017
Establishing Criteria for Genuine and Effective Self-Employment: Insights from Revenue and Customs v. HD and GP (CHB) Introduction The case Revenue and Customs v. HD and GP (CHB) ([2017] UKUT 11...
Upper Tribunal Establishes Obligation to Consider Relevant PIP Evidence in ESA Claims

Upper Tribunal Establishes Obligation to Consider Relevant PIP Evidence in ESA Claims

Date: Jan 13, 2017
Upper Tribunal Establishes Obligation to Consider Relevant PIP Evidence in ESA Claims Introduction The case JB v. Secretary of State for Work and Pensions (ESA) (2017) was adjudicated by the Upper...
Kaur [2017] UKUT 14: Balancing Children's Best Interests and Public Interest in Immigration Law

Kaur [2017] UKUT 14: Balancing Children's Best Interests and Public Interest in Immigration Law

Date: Jan 11, 2017
Kaur [2017] UKUT 14: Balancing Children's Best Interests and Public Interest in Immigration Law Introduction The Upper Tribunal (Immigration and Asylum Chamber) decision in Kaur [2017] UKUT 14 (IAC)...
Reinforcing Due Diligence and Proportionality in Excise Duty Approval Revocation: Safe Cellars Ltd v HMRC

Reinforcing Due Diligence and Proportionality in Excise Duty Approval Revocation: Safe Cellars Ltd v HMRC

Date: Jan 11, 2017
Reinforcing Due Diligence and Proportionality in Excise Duty Approval Revocation: Safe Cellars Ltd v HMRC Introduction The case of Safe Cellars Ltd v. Revenue and Customs (Excise Warehouse: Approval)...
Reasonableness of On-Account Service Charge Payments: Knapper v. Francis [2017] UKUT 3 (LC)

Reasonableness of On-Account Service Charge Payments: Knapper v. Francis [2017] UKUT 3 (LC)

Date: Jan 11, 2017
Reasonableness of On-Account Service Charge Payments: Knapper v. Francis [2017] UKUT 3 (LC) Introduction The case of Knapper & Ors (Members of Point Curlew Tenants Association) v. Francis & Anor...
Broad Interpretation of 'In Connection With' in Unauthorized Pension Scheme Payments: Mark Danvers v. Revenue and Customs

Broad Interpretation of 'In Connection With' in Unauthorized Pension Scheme Payments: Mark Danvers v. Revenue and Customs

Date: Jan 11, 2017
Broad Interpretation of 'In Connection With' in Unauthorized Pension Scheme Payments: Mark Danvers v. Revenue and Customs Introduction The case of Mark Danvers v. Revenue and Customs (INCOME TAX :...
Clarifying the Compelling Circumstances Test under NIAA 2002 Part 5A: Treebhawon and Others [2017] UKUT 13 (IAC)

Clarifying the Compelling Circumstances Test under NIAA 2002 Part 5A: Treebhawon and Others [2017] UKUT 13 (IAC)

Date: Jan 10, 2017
Clarifying the Compelling Circumstances Test under NIAA 2002 Part 5A: Treebhawon and Others [2017] UKUT 13 (IAC) Introduction The case of Treebhawon and Others [2017] UKUT 13 (IAC) represents a...
Defining Reasonable Requirement for HMRC Information Notices: The Phillipou v. Revenue and Customs Decision

Defining Reasonable Requirement for HMRC Information Notices: The Phillipou v. Revenue and Customs Decision

Date: Jan 6, 2017
Defining Reasonable Requirement for HMRC Information Notices: The Phillipou v. Revenue and Customs Decision Introduction The case of Marylin May Phillipou v. Revenue and Customs ([2017] UKFTT 20...
Tribunal Upholds Appeals in Hill v. Revenue and Customs: Clarifying Jurisdiction and Reasonable Prospect in Excise Duty Cases

Tribunal Upholds Appeals in Hill v. Revenue and Customs: Clarifying Jurisdiction and Reasonable Prospect in Excise Duty Cases

Date: Jan 4, 2017
Tribunal Upholds Appeals in Hill v. Revenue and Customs: Clarifying Jurisdiction and Reasonable Prospect in Excise Duty Cases Introduction In the case of Hill v. Revenue and Customs ([2017] UKFTT 18...
Clarifying the Burden of Proof in Out-of-Time Discovery Assessments: Munford v Revenue and Customs

Clarifying the Burden of Proof in Out-of-Time Discovery Assessments: Munford v Revenue and Customs

Date: Jan 4, 2017
Clarifying the Burden of Proof in Out-of-Time Discovery Assessments: Munford v Revenue and Customs Introduction In the case of Munford v. Revenue and Customs [2017] UKFTT 19 (TC), Mr. Paul Munford...
Nonyane v HMRC: Upholding the Validity of Discovery Assessments for High Income Child Benefit Charge Without Direct Taxpayer Notification

Nonyane v HMRC: Upholding the Validity of Discovery Assessments for High Income Child Benefit Charge Without Direct Taxpayer Notification

Date: Dec 31, 2016
Nonyane v HMRC: Upholding the Validity of Discovery Assessments for High Income Child Benefit Charge Without Direct Taxpayer Notification Introduction The case of Nonyane v. Revenue and Customs...
Mohibullah v. Secretary of State for the Home Department: Upholding Procedural Fairness in Immigration Leave Curtailment

Mohibullah v. Secretary of State for the Home Department: Upholding Procedural Fairness in Immigration Leave Curtailment

Date: Dec 24, 2016
Mohibullah v. Secretary of State for the Home Department: Upholding Procedural Fairness in Immigration Leave Curtailment Introduction In the landmark case of Mohibullah v. Secretary of State for the...
Reevaluation of Medical Evidence in PIP Appeals: AP v. Secretary of State for Work and Pensions

Reevaluation of Medical Evidence in PIP Appeals: AP v. Secretary of State for Work and Pensions

Date: Dec 23, 2016
Reevaluation of Medical Evidence in PIP Appeals: AP v. Secretary of State for Work and Pensions Introduction The case AP v. Secretary of State for Work and Pensions (PIP) ([2016] UKUT 416 (AAC))...
Scatliffe v. Scatliffe: Reinforcement of the Sharing Principle in Matrimonial Property Distribution

Scatliffe v. Scatliffe: Reinforcement of the Sharing Principle in Matrimonial Property Distribution

Date: Dec 13, 2016
Scatliffe v. Scatliffe: Reinforcement of the Sharing Principle in Matrimonial Property Distribution Introduction In the case of Scatliffe v. Scatliffe (British Virgin Islands) ([2017] 2 WLR 106), the...
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