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))...
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 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]...
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 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 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 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 Introduction The legal case Gold Nuts Ltd & Ors v. Revenue and Customs ([2017]...