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  • Commentaries

United Kingdom Case Commentaries

Reevaluation of Article 15(c) Asylum Claims in Libya: Upper Tribunal Sets Aside Previous Guidance

Reevaluation of Article 15(c) Asylum Claims in Libya: Upper Tribunal Sets Aside Previous Guidance

Date: Sep 8, 2016
Reevaluation of Article 15(c) Asylum Claims in Libya: Upper Tribunal Sets Aside Previous Guidance Introduction The case of FA (Libya: art 15(c) Libya (CG) ([2016] UKUT 413 (IAC)) is a significant...
Interpretation of 'Private Residence' in Lease Covenants: Nemcova v. Fairfield Rents Ltd [2016] UKUT 303 (LC)

Interpretation of 'Private Residence' in Lease Covenants: Nemcova v. Fairfield Rents Ltd [2016] UKUT 303 (LC)

Date: Sep 7, 2016
Interpretation of 'Private Residence' in Lease Covenants: Nemcova v. Fairfield Rents Ltd [2016] UKUT 303 (LC) Introduction The case of Nemcova v. Fairfield Rents Ltd ([2016] UKUT 303 (LC)) addresses...
Defining Negligible Value under TCGA s24: Insights from Dyer v Revenue and Customs [2016]

Defining Negligible Value under TCGA s24: Insights from Dyer v Revenue and Customs [2016]

Date: Sep 3, 2016
Defining Negligible Value under TCGA s24: Insights from Dyer v Revenue and Customs [2016] Introduction The case of Dyer v. Revenue and Customs [2016] BTC 518 presents a significant examination of the...
Non-Discriminatory Justifications Under the Part-Time Workers Regulations: Insights from Engel v. Ministry of Justice

Non-Discriminatory Justifications Under the Part-Time Workers Regulations: Insights from Engel v. Ministry of Justice

Date: Aug 31, 2016
Non-Discriminatory Justifications Under the Part-Time Workers Regulations: Insights from Engel v. Ministry of Justice Introduction The case of Engel v. Ministry of Justice and Department for...
Sala v Upper Tribunal: No Right of Appeal for Extended Family Members Under EEA Regulations 2006

Sala v Upper Tribunal: No Right of Appeal for Extended Family Members Under EEA Regulations 2006

Date: Aug 20, 2016
Sala v Upper Tribunal: No Right of Appeal for Extended Family Members Under EEA Regulations 2006 Introduction The Sala v Upper Tribunal ([2016] UKUT 411 (IAC)) case represents a significant judicial...
Tribunal Refuses Strike-Out of Appeal in Excise Duty Case: Implications of Garland v. Revenue and Customs [2016]

Tribunal Refuses Strike-Out of Appeal in Excise Duty Case: Implications of Garland v. Revenue and Customs [2016]

Date: Aug 16, 2016
Tribunal Refuses Strike-Out of Appeal in Excise Duty Case: Implications of Garland v. Revenue and Customs [2016] Introduction The case of Garland v. Revenue and Customs [2016] UKFTT 573 (TC) presents...
Clarifying the Application of Schedule 41 FA 2008 Penalties in Excise Duty Enforcement: Jacobson v Revenue and Customs [2016] UKFTT 570 (TC)

Clarifying the Application of Schedule 41 FA 2008 Penalties in Excise Duty Enforcement: Jacobson v Revenue and Customs [2016] UKFTT 570 (TC)

Date: Aug 13, 2016
Clarifying the Application of Schedule 41 FA 2008 Penalties in Excise Duty Enforcement: Jacobson v Revenue and Customs [2016] UKFTT 570 (TC) Introduction The case of Jacobson v. Revenue and Customs...
Cannon v. 38 Lambs Conduit LLP: Clarifying the Recovery of Legal Costs under Service Charge Clauses

Cannon v. 38 Lambs Conduit LLP: Clarifying the Recovery of Legal Costs under Service Charge Clauses

Date: Aug 12, 2016
Cannon v. 38 Lambs Conduit LLP: Clarifying the Recovery of Legal Costs under Service Charge Clauses Introduction The case of Cannon & Anor v. 38 Lambs Conduit LLP ([2016] UKUT 371 (LC)) is a pivotal...
Duty of Superior Landlords to Consult Sub-Tenants: Insights from Leaseholders Of Foundling Court v. The London Borough of Camden

Duty of Superior Landlords to Consult Sub-Tenants: Insights from Leaseholders Of Foundling Court v. The London Borough of Camden

Date: Aug 11, 2016
Duty of Superior Landlords to Consult Sub-Tenants: Insights from Leaseholders Of Foundling Court v. The London Borough of Camden Introduction The case of Leaseholders of Foundling Court and O'Donnell...
Upper Tribunal Decision in VOM v Secretary of State: Clarifying Appeal Rights under the Tribunals, Courts and Enforcement Act 2007

Upper Tribunal Decision in VOM v Secretary of State: Clarifying Appeal Rights under the Tribunals, Courts and Enforcement Act 2007

Date: Aug 11, 2016
Upper Tribunal Decision in VOM v Secretary of State: Clarifying Appeal Rights under the Tribunals, Courts and Enforcement Act 2007 Introduction The case of VOM v Secretary of State for the Home...
Service Charge Clauses: Restrictive Recovery of Legal Costs Affirmed in Sinclair Gardens Investments v Avon Estates

Service Charge Clauses: Restrictive Recovery of Legal Costs Affirmed in Sinclair Gardens Investments v Avon Estates

Date: Aug 5, 2016
Service Charge Clauses: Restrictive Recovery of Legal Costs Affirmed in Sinclair Gardens Investments v Avon Estates Introduction The case of Sinclair Gardens Investments (Kensington) Ltd v. Avon...
Upper Tribunal Establishes Strict 'Wholly and Exclusively' Test for Trading Losses in IP Exploitation: Acornwood LLP v Revenue And Customs ([2016] BTC 517)

Upper Tribunal Establishes Strict 'Wholly and Exclusively' Test for Trading Losses in IP Exploitation: Acornwood LLP v Revenue And Customs ([2016] BTC 517)

Date: Aug 5, 2016
Upper Tribunal Establishes Strict 'Wholly and Exclusively' Test for Trading Losses in IP Exploitation: Acornwood LLP v Revenue And Customs ([2016] BTC 517) Introduction The case of Acornwood LLP v...
Establishing the Criminal Nature of Excise Duty Penalties under Article 6 ECHR: Euro Wines (C&C) Ltd v Revenue And Customs

Establishing the Criminal Nature of Excise Duty Penalties under Article 6 ECHR: Euro Wines (C&C) Ltd v Revenue And Customs

Date: Aug 5, 2016
Establishing the Criminal Nature of Excise Duty Penalties under Article 6 ECHR: Euro Wines (C&C) Ltd v Revenue And Customs Introduction The case of Euro Wines (C&C) Limited versus The Commissioners...
Substance Over Form in Media LLPs: The “30:30” Principle, Realistic “View to Profit”, and GAAP-Consistent Accounting — Ingenious Games LLP & Ors v HMRC [2016] UKFTT 521 (TC)

Substance Over Form in Media LLPs: The “30:30” Principle, Realistic “View to Profit”, and GAAP-Consistent Accounting — Ingenious Games LLP & Ors v HMRC [2016] UKFTT 521 (TC)

Date: Aug 3, 2016
Substance Over Form in Media LLPs: The “30:30” Principle, Realistic “View to Profit”, and GAAP-Consistent Accounting — Ingenious Games LLP & Ors v HMRC [2016] UKFTT 521 (TC) Introduction This...
Osman v Revenue and Customs: Clarifying the Civil Dishonesty Test in Duty Evasion Penalties

Osman v Revenue and Customs: Clarifying the Civil Dishonesty Test in Duty Evasion Penalties

Date: Jul 30, 2016
Osman v Revenue and Customs: Clarifying the Civil Dishonesty Test in Duty Evasion Penalties Introduction The case of Osman v Revenue and Customs ([2016] UKFTT 524 (TC)) serves as a pivotal legal...
Enhanced Particularity Requirements in Fraud Allegations: Insights from Ronald Hull Junior Ltd v. Revenue and Customs [2016]

Enhanced Particularity Requirements in Fraud Allegations: Insights from Ronald Hull Junior Ltd v. Revenue and Customs [2016]

Date: Jul 30, 2016
Enhanced Particularity Requirements in Fraud Allegations: Insights from Ronald Hull Junior Ltd v. Revenue and Customs [2016] Introduction Ronald Hull Junior Ltd v. Revenue and Customs ([2016] UKFTT...
Upper Tribunal Overturns FTT in Revenue And Customs v Pacific Computers Ltd: Reinforcing Proper Evidential Handling in MTIC VAT Fraud

Upper Tribunal Overturns FTT in Revenue And Customs v Pacific Computers Ltd: Reinforcing Proper Evidential Handling in MTIC VAT Fraud

Date: Jul 29, 2016
Upper Tribunal Overturns FTT in Revenue And Customs v Pacific Computers Ltd: Reinforcing Proper Evidential Handling in MTIC VAT Fraud Introduction The case of Revenue And Customs v. Pacific Computers...
Foreign Limitation Periods Apply to Competition Damages Claims in the Tribunal: Analysis of Deutsche Bahn AG v. MasterCard

Foreign Limitation Periods Apply to Competition Damages Claims in the Tribunal: Analysis of Deutsche Bahn AG v. MasterCard

Date: Jul 28, 2016
Foreign Limitation Periods Apply to Competition Damages Claims in the Tribunal: Analysis of Deutsche Bahn AG v. MasterCard Introduction The case Deutsche Bahn AG and Others v. MasterCard Incorporated...
VAT Zero-Rating for Charitable Use: The Caithness RFC Precedent

VAT Zero-Rating for Charitable Use: The Caithness RFC Precedent

Date: Jul 28, 2016
VAT Zero-Rating for Charitable Use: The Caithness RFC Precedent Introduction The case of Revenue and Customs v. Caithness Rugby Football Club ([2016] UKUT 354 (TCC)) presents a significant judicial...
Article 6 and Extended Time Limits in TMA 1970: Wood v Revenue And Customs [2016] UKUT 346 (TCC)

Article 6 and Extended Time Limits in TMA 1970: Wood v Revenue And Customs [2016] UKUT 346 (TCC)

Date: Jul 26, 2016
Article 6 and Extended Time Limits in TMA 1970: Wood v Revenue And Customs [2016] UKUT 346 (TCC) Introduction The case of Wood v Revenue And Customs ([2016] UKUT 346 (TCC)) concerns the application...
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