United Kingdom Case Commentaries

Enhanced Interpretation of Mobility Descriptors in PIP: MH v. Secretary of State for Work and Pensions

Date: Nov 29, 2016

Enhanced Interpretation of Mobility Descriptors in PIP: MH v. Secretary of State for Work and Pensions Introduction The case of MH v. Secretary of State for Work and Pensions (PIP) ([2016] UKUT 531...

Rule 43 Limitations in Upper Tribunal Proceedings: Insights from SK v Secretary of State for Work and Pensions (AA)

Date: Nov 29, 2016

Rule 43 Limitations in Upper Tribunal Proceedings: Insights from SK v Secretary of State for Work and Pensions (AA) Introduction The case of SK v Secretary of State for Work and Pensions (AA) ([2016]...

Clarifying the Integration of Health and Social Care Provisions in EHC Plans: East Sussex County Council v. TW

Date: Nov 26, 2016

Clarifying the Integration of Health and Social Care Provisions in EHC Plans: East Sussex County Council v. TW Introduction The case of East Sussex County Council v. TW ([2017] ELR 119) adjudicated...

Establishing Procedural Finality in Personal Liability Penalties: Insights from Hackett v. Revenue & Customs (2016)

Date: Nov 24, 2016

Establishing Procedural Finality in Personal Liability Penalties: Insights from Hackett v. Revenue & Customs (2016) Introduction The case of Hackett v. Revenue & Customs (2016) [UKFTT 781 (TC)]...

Balancing Public Interest and Restrictive Covenants: The Millgate Developments Case

Date: Nov 22, 2016

Balancing Public Interest and Restrictive Covenants: The Millgate Developments Case Introduction The case of Millgate Developments Ltd & Anor v. Smith & Anor revolves around the modification of...

Invalidation of Penalties Due to Defective Notices: Chartridge Developments Ltd v HMRC [2017] STI 332

Date: Nov 17, 2016

Invalidation of Penalties Due to Defective Notices: Chartridge Developments Ltd v HMRC [2017] STI 332 Introduction The case of Chartridge Developments Limited v. Revenue & Customs ([2017] STI 332)...

Establishing the Boultif Criteria: A Landmark Judgment on Article 8 ECHR and Deportation of Foreign Criminals

Date: Nov 17, 2016

Establishing the Boultif Criteria: A Landmark Judgment on Article 8 ECHR and Deportation of Foreign Criminals Introduction The case of Hesham Ali (Iraq) v. Secretary of State for the Home Department...

Elayi [2016] UKUT 508 (IAC): Establishing the Primacy of Fair Hearing and Judicial Appearance in Immigration Tribunals

Date: Nov 16, 2016

Elayi [2016] UKUT 508 (IAC): Establishing the Primacy of Fair Hearing and Judicial Appearance in Immigration Tribunals Introduction The case of Thajudheen Elayi versus The Secretary of State for the...

Daly v Secretary of State for Work and Pensions [2016] UKSC 58: Upholding the Benefit Cap and Its Implications for Social Welfare Law

Date: Nov 10, 2016

Daly v Secretary of State for Work and Pensions [2016] UKSC 58: Upholding the Benefit Cap and Its Implications for Social Welfare Law Introduction Daly & Ors v. Secretary of State for Work and...

Clarifying Liability Under Excise Duty Regulations: McKeown & Ors v. HMRC

Date: Nov 10, 2016

Clarifying Liability Under Excise Duty Regulations: McKeown & Ors v. HM Revenue and Customs ([2017] STC 294) Introduction The case of McKeown & Ors v. Revenue And Customs ([2017] STC 294) addresses...

Arcis Management Consultancy v. Financial Conduct Authority: Upholding Threshold Conditions for Variation Permissions

Date: Nov 8, 2016

Arcis Management Consultancy v. Financial Conduct Authority: Upholding Threshold Conditions for Variation Permissions Introduction The case of Koksal (t/a Arcis Management Consultancy) v. The...

Establishing Reasonableness in HMRC Penalty Assessments: Analysis of O'Donnell v. Revenue and Customs [2016] UKFTT 743 (TC)

Date: Nov 5, 2016

Establishing Reasonableness in HMRC Penalty Assessments: Analysis of O'Donnell v. Revenue and Customs [2016] UKFTT 743 (TC) Introduction O'Donnell v. Revenue and Customs is a landmark case...

Mallory & Ors v. Orchidbase Ltd: Enhanced Guidelines for Leasehold Enfranchisement Valuations

Date: Nov 3, 2016

Mallory & Ors v. Orchidbase Ltd: Enhanced Guidelines for Leasehold Enfranchisement Valuations Introduction The case of Mallory & Ors v. Orchidbase Ltd ([2016] UKUT 468 (LC)) serves as a pivotal...

Upper Tribunal Clarifies Standards for Social Engagement in PIP Assessments

Date: Nov 2, 2016

Upper Tribunal Clarifies Standards for Social Engagement in PIP Assessments Introduction The case HJ v. Secretary of State for Work and Pensions (PIP) ([2016] UKUT 487 (AAC)) brings to light...

Defining 'Taking Nutrition' Under PIP: Emphasis on the Act of Eating Over Nutritional Quality

Date: Oct 29, 2016

Defining 'Taking Nutrition' Under PIP: Emphasis on the Act of Eating Over Nutritional Quality Introduction The case of MM and BJ v. Secretary of State for Work and Pensions ([2016] UKUT 490 (AAC))...

Establishing Principles of Supersession and Adequate Reasoning in PIP Appeals: Upper Tribunal Decision in SF v. Secretary of State

Date: Oct 29, 2016

Establishing Principles of Supersession and Adequate Reasoning in PIP Appeals: Upper Tribunal Decision in SF v. Secretary of State Introduction The case SF v. Secretary of State for Work and Pensions...

Establishing Deliberate Tax Avoidance: Insights from Tooth v. Revenue and Customs

Date: Oct 26, 2016

Establishing Deliberate Tax Avoidance: Insights from Tooth v. Revenue and Customs Introduction In the landmark case of Raymond Tooth v. Revenue and Customs ([2017] SFTD 338), the First-tier Tribunal...

Rights to VAT Repayment Post-VAT Group Membership: Revenue And Customs v. BMW(UK) Holdings Ltd ([2016] UKUT 434 (TCC))

Date: Oct 20, 2016

Rights to VAT Repayment Post-VAT Group Membership: Revenue And Customs v. BMW(UK) Holdings Ltd ([2016] UKUT 434 (TCC)) Introduction The case of Revenue And Customs v. BMW(UK) Holdings Ltd ([2016]...

Upper Tribunal Sets New Precedent on Section 15 Disability Discrimination in Education: F-T v. The Governors of Hampton Dene Primary School (SEN)

Date: Oct 19, 2016

Upper Tribunal Sets New Precedent on Section 15 Disability Discrimination in Education: F-T v. The Governors of Hampton Dene Primary School (SEN) Introduction The case of F-T v. The Governors of...

Comprehensive Commentary on HD (Trafficked Women) Nigeria (CG) Judgment

Date: Oct 18, 2016

HD (Trafficked Women) Nigeria (CG) Judgment: A Comprehensive Commentary Introduction The case of HD (Trafficked Women) Nigeria (CG) ([2016] UKUT 454 (IAC)) presents a pivotal moment in the...