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  • Commentaries

United Kingdom Case Commentaries

Duress as a Defense under Article 1F(a) of the Refugee Convention: A Comprehensive Analysis of AB v. Upper Tribunal (IAC) [2016]

Duress as a Defense under Article 1F(a) of the Refugee Convention: A Comprehensive Analysis of AB v. Upper Tribunal (IAC) [2016]

Date: Jul 23, 2016
Duress as a Defense under Article 1F(a) of the Refugee Convention: A Comprehensive Analysis of AB v. Upper Tribunal (IAC) [2016] Introduction The case of AB (Article 1F(a) - Defence - Duress: Iran)...
Presumption of Continuity and Tax Assessment: Comprehensive Analysis of Allan v. Revenue and Customs ([2016] UKFTT 504)

Presumption of Continuity and Tax Assessment: Comprehensive Analysis of Allan v. Revenue and Customs ([2016] UKFTT 504)

Date: Jul 21, 2016
Presumption of Continuity and Tax Assessment: Comprehensive Analysis of Allan v. Revenue and Customs ([2016] UKFTT 504) Introduction The case of Allan v. Revenue and Customs ([2016] UKFTT 504 (TC))...
Bahamas Oil Refineries Ltd v. Cape Bari: Affirming the Right to Waive Statutory Limitation of Liability

Bahamas Oil Refineries Ltd v. Cape Bari: Affirming the Right to Waive Statutory Limitation of Liability

Date: Jul 20, 2016
Bahamas Oil Refining Ltd v. Cape Bari: Affirming the Right to Waive Statutory Limitation of Liability Introduction The case of Bahamas Oil Refining Company International Ltd v. The Owners of the Cape...
Sainsbury’s v MasterCard [2016] CAT 11: Default MIFs held restrictive by effect on a two‑sided platform; bilateral-interchange counterfactual, a structured pass‑on/illegality framework, and a pragmatic approach to damages and interest

Sainsbury’s v MasterCard [2016] CAT 11: Default MIFs held restrictive by effect on a two‑sided platform; bilateral-interchange counterfactual, a structured pass‑on/illegality framework, and a pragmatic approach to damages and interest

Date: Jul 15, 2016
Sainsbury’s v MasterCard [2016] CAT 11: Default MIFs held restrictive by effect on a two‑sided platform; bilateral-interchange counterfactual, a structured pass‑on/illegality framework, and a...
Bayliss v. Revenue and Customs: Clarifying Fraudulent and Negligent Conduct in Self-Assessment Tax Returns under Section 95 TMA 1970

Bayliss v. Revenue and Customs: Clarifying Fraudulent and Negligent Conduct in Self-Assessment Tax Returns under Section 95 TMA 1970

Date: Jul 15, 2016
Bayliss v. Revenue and Customs: Clarifying Fraudulent and Negligent Conduct in Self-Assessment Tax Returns under Section 95 TMA 1970 Introduction Bayliss v. Revenue and Customs is a pivotal case...
Edwards v. Kumarasamy [2016] UKSC 40: Clarifying Landlord's Repair Obligations in Shared Premises

Edwards v. Kumarasamy [2016] UKSC 40: Clarifying Landlord's Repair Obligations in Shared Premises

Date: Jul 14, 2016
Edwards v. Kumarasamy [2016] UKSC 40: Clarifying Landlord's Repair Obligations in Shared Premises Introduction Edwards v. Kumarasamy ([2016] UKSC 40) is a landmark case in English property law that...
Clarifying the Role of Rule 5 in Extending Time Limits: A Commentary on Baisley v South Lanarkshire Council

Clarifying the Role of Rule 5 in Extending Time Limits: A Commentary on Baisley v South Lanarkshire Council

Date: Jul 13, 2016
Clarifying the Role of Rule 5 in Extending Time Limits: A Commentary on Baisley v South Lanarkshire Council Introduction The case of Baisley v. South Lanarkshire Council (Practice and Procedure)...
PS v. Secretary of State for Work and Pensions: Enhancing the Interpretation of "Acceptable Standard" in PIP Mobility Assessments

PS v. Secretary of State for Work and Pensions: Enhancing the Interpretation of "Acceptable Standard" in PIP Mobility Assessments

Date: Jul 12, 2016
PS v. Secretary of State for Work and Pensions: Enhancing the Interpretation of "Acceptable Standard" in PIP Mobility Assessments Introduction The case of PS v. Secretary of State for Work and...
Upper Tribunal Affirms Tribunal's Authority to Extend Statutory Time Limits for Tax Credits Appeals

Upper Tribunal Affirms Tribunal's Authority to Extend Statutory Time Limits for Tax Credits Appeals

Date: Jul 12, 2016
Upper Tribunal Affirms Tribunal's Authority to Extend Statutory Time Limits for Tax Credits Appeals Introduction The case of VK v. Commissioners for Her Majesty's Revenue and Customs ([2016] UKUT 331...
Limitations on Upper Tribunal Set-Aside Powers: Insights from Jan v Secretary of State for the Home Department [2016] UKUT 00336 (IAC)

Limitations on Upper Tribunal Set-Aside Powers: Insights from Jan v Secretary of State for the Home Department [2016] UKUT 00336 (IAC)

Date: Jul 8, 2016
Limitations on Upper Tribunal Set-Aside Powers: Insights from Jan v Secretary of State for the Home Department ([2016] UKUT 00336 (IAC)) Introduction The case of Jan v Secretary of State for the Home...
Defining the Boundaries: Admissibility of Expert Legal Opinions in Tax Tribunals – Deloitte LLP v. HMRC [2016] UKFTT 479

Defining the Boundaries: Admissibility of Expert Legal Opinions in Tax Tribunals – Deloitte LLP v. HMRC [2016] UKFTT 479

Date: Jul 8, 2016
Defining the Boundaries: Admissibility of Expert Legal Opinions in Tax Tribunals – Deloitte LLP v. HMRC [2016] UKFTT 479 Introduction The case of Deloitte LLP v. Revenue and Customs ([2016] UKFTT 479...
Comprehensive Commentary on Rexha (S117C - Earlier Offences: Albania) [2016] UKUT 335 (IAC)

Comprehensive Commentary on Rexha (S117C - Earlier Offences: Albania) [2016] UKUT 335 (IAC)

Date: Jul 6, 2016
Comprehensive Commentary on Rexha (S117C - Earlier Offences: Albania) [2016] UKUT 335 (IAC) Introduction The case of Rexha (S117C - Earlier Offences: Albania) [2016] UKUT 335 (IAC) represents a...
Strict Application of 'Any Preferential Right' in EIS Relief: Flix Innovations Ltd v Revenue & Customs [2016] UKUT 301

Strict Application of 'Any Preferential Right' in EIS Relief: Flix Innovations Ltd v Revenue & Customs [2016] UKUT 301

Date: Jul 6, 2016
Strict Application of 'Any Preferential Right' in EIS Relief: Flix Innovations Ltd v Revenue & Customs [2016] UKUT 301 Introduction The case of Flix Innovations Ltd v Revenue & Customs ([2016] UKUT...
VAT Treatment of Deposit Account Services Confirmed: ING Intermediate Holdings Ltd v HM Revenue & Customs

VAT Treatment of Deposit Account Services Confirmed: ING Intermediate Holdings Ltd v HM Revenue & Customs

Date: Jul 6, 2016
VAT Treatment of Deposit Account Services Confirmed: ING Intermediate Holdings Ltd v HM Revenue & Customs Introduction The case of ING Intermediate Holdings Ltd v. Revenue & Customs ([2017] STC 320)...
Risk Assessment Standards for Undocumented, Failed Iranian Asylum Seekers: HR and SSH v SSHD [2016] UKUT 308 (IAC)

Risk Assessment Standards for Undocumented, Failed Iranian Asylum Seekers: HR and SSH v SSHD [2016] UKUT 308 (IAC)

Date: Jun 30, 2016
Risk Assessment Standards for Undocumented, Failed Iranian Asylum Seekers: HR and SSH v SSHD [2016] UKUT 308 (IAC) Introduction The case of HR and SSH v SSHD [2016] UKUT 308 (IAC) presents a pivotal...
Bancoult v Secretary of State for Foreign and Commonwealth Affairs (No 2): Judicial Review and the Duty of Candour

Bancoult v Secretary of State for Foreign and Commonwealth Affairs (No 2): Judicial Review and the Duty of Candour

Date: Jun 30, 2016
Bancoult v Secretary of State for Foreign and Commonwealth Affairs (No 2): Judicial Review and the Duty of Candour Introduction Bancoult v Secretary of State for Foreign and Commonwealth Affairs (No...
Validity of European Arrest Warrants: Insights from Goluchowski and Sas v. District Court and Circuit Court in Poland [2016] UKSC 36

Validity of European Arrest Warrants: Insights from Goluchowski and Sas v. District Court and Circuit Court in Poland [2016] UKSC 36

Date: Jun 30, 2016
Validity of European Arrest Warrants: Insights from Goluchowski and Sas v. District Court and Circuit Court in Poland [2016] UKSC 36 Introduction The Supreme Court case Goluchowski and Sas v....
Privy Council Upholds Legitimate Expectation in CLICO Crisis

Privy Council Upholds Legitimate Expectation in CLICO Crisis

Date: Jun 29, 2016
Privy Council Upholds Legitimate Expectation in CLICO Crisis Introduction The case of The United Policyholders Group & Ors v. The Attorney General of Trinidad and Tobago ([2016] UKPC 17) represents a...
Good Repute and Financial Standing Criteria for PSV Operator Licence Revocation Confirmed by Upper Tribunal

Good Repute and Financial Standing Criteria for PSV Operator Licence Revocation Confirmed by Upper Tribunal

Date: Jun 25, 2016
Good Repute and Financial Standing Criteria for PSV Operator Licence Revocation Confirmed by Upper Tribunal Introduction The case of Black Velvet Travel Ltd & Others v. Upper Tribunal ([2016] UKUT...
Burden of Proof and Non-Application of Deeming Provisions in Customs Duty Penalty Cases: Van Driessche v. Revenue and Customs [2016] UKFTT 441 (TC)

Burden of Proof and Non-Application of Deeming Provisions in Customs Duty Penalty Cases: Van Driessche v. Revenue and Customs [2016] UKFTT 441 (TC)

Date: Jun 22, 2016
Burden of Proof and Non-Application of Deeming Provisions in Customs Duty Penalty Cases: Van Driessche v. Revenue and Customs [2016] UKFTT 441 (TC) Introduction The case of Van Driessche v. Revenue...
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