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  • Commentaries

United Kingdom Case Commentaries

Defining Unreasonable Conduct under Rule 13(1)(b): Insights from Willow Court Management v Alexander and Associated Cases

Defining Unreasonable Conduct under Rule 13(1)(b): Insights from Willow Court Management v Alexander and Associated Cases

Date: Jun 22, 2016
Defining Unreasonable Conduct under Rule 13(1)(b): Insights from Willow Court Management v Alexander and Associated Cases Introduction The Upper Tribunal (Lands Chamber) judgment in Willow Court...
Consideration of Financial Ability in HMRC's Security Requirements: D-Media Communications Ltd v. Revenue and Customs

Consideration of Financial Ability in HMRC's Security Requirements: D-Media Communications Ltd v. Revenue and Customs

Date: Jun 18, 2016
Consideration of Financial Ability in HMRC's Security Requirements: D-Media Communications Ltd v. Revenue and Customs Introduction The case of D-Media Communications Limited v. Revenue and Customs...
Defining 'Discovery' and 'Staleness' in Tax Assessments: Insights from Pattullo v Revenue and Customs [2016] UKUT 270 (TCC)

Defining 'Discovery' and 'Staleness' in Tax Assessments: Insights from Pattullo v Revenue and Customs [2016] UKUT 270 (TCC)

Date: Jun 15, 2016
Defining 'Discovery' and 'Staleness' in Tax Assessments: Insights from Pattullo v Revenue and Customs [2016] UKUT 270 (TCC) Introduction The case of Pattullo v. Revenue and Customs ([2016] UKUT 270...
Interpretation and Timing of Consequential Amendments under Schedule 18 para 34(2A) Finance Act 1998

Interpretation and Timing of Consequential Amendments under Schedule 18 para 34(2A) Finance Act 1998

Date: Jun 11, 2016
Interpretation and Timing of Consequential Amendments under Schedule 18 para 34(2A) Finance Act 1998 Introduction The case of Spring Capital Ltd v. Revenue and Customs ([2016] UKUT 264 (TCC))...
Remitting Cases Due to Procedural Irregularities in Jobseeker's Allowance Sanctions

Remitting Cases Due to Procedural Irregularities in Jobseeker's Allowance Sanctions

Date: Jun 10, 2016
Remitting Cases Due to Procedural Irregularities in Jobseeker's Allowance Sanctions Introduction The case of Secretary of State for Work and Pensions v. HS (JSA) (Jobseekers Allowance: Other) ([2016]...
Clynes v. HMRC [2016] UKFTT 369: Director Liability for Deliberate VAT Inaccuracy under Schedule 24 of the Finance Act 2007

Clynes v. HMRC [2016] UKFTT 369: Director Liability for Deliberate VAT Inaccuracy under Schedule 24 of the Finance Act 2007

Date: Jun 2, 2016
Clynes v. HMRC [2016] UKFTT 369: Director Liability for Deliberate VAT Inaccuracy under Schedule 24 of the Finance Act 2007 Introduction The case of Clynes v. Revenue and Customs ([2016] UKFTT 369...
Clarifying Discovery Assessments under Section 29 TMA 1970: Insights from Miesegaes v. Revenue and Customs

Clarifying Discovery Assessments under Section 29 TMA 1970: Insights from Miesegaes v. Revenue and Customs

Date: Jun 1, 2016
Clarifying Discovery Assessments under Section 29 TMA 1970: Insights from Miesegaes v. Revenue and Customs Introduction The case of Miesegaes v. Revenue and Customs ([2016] SFTD 719) addresses...
Enhanced Investigative Duties Under the Dublin Regulation: A Comprehensive Analysis of MK & IKR v. Secretary of State for the Home Department

Enhanced Investigative Duties Under the Dublin Regulation: A Comprehensive Analysis of MK & IKR v. Secretary of State for the Home Department

Date: May 25, 2016
Enhanced Investigative Duties Under the Dublin Regulation: A Comprehensive Analysis of MK & IKR v. Secretary of State for the Home Department Introduction The case MK & IKR, R (on the application of)...
Anderson v. Revenue and Customs: Establishing Standards for Discovery Assessments in Capital Gains Tax

Anderson v. Revenue and Customs: Establishing Standards for Discovery Assessments in Capital Gains Tax

Date: May 17, 2016
Anderson v. Revenue and Customs: Establishing Standards for Discovery Assessments in Capital Gains Tax Introduction The case of Anderson v. Revenue and Customs ([2016] STI 2319) presents a pivotal...
Establishing Upper Tribunal's Authority to Make Protective Costs Orders: Insights from Drummond v. Revenue and Customs

Establishing Upper Tribunal's Authority to Make Protective Costs Orders: Insights from Drummond v. Revenue and Customs

Date: May 14, 2016
Establishing Upper Tribunal's Authority to Make Protective Costs Orders: Insights from Drummond v. Revenue and Customs Introduction Drummond v. Revenue and Customs ([2016] CP Rep 34) is a pivotal...
Clarifying Recoverable Solicitors' Costs under the Leasehold Reform Act 1993: Sinclair Gardens Investments v. Wisbey [2016]

Clarifying Recoverable Solicitors' Costs under the Leasehold Reform Act 1993: Sinclair Gardens Investments v. Wisbey [2016]

Date: May 13, 2016
Clarifying Recoverable Solicitors' Costs under the Leasehold Reform Act 1993: Sinclair Gardens Investments v. Wisbey [2016] UKUT 203 (LC) Introduction Sinclair Gardens Investments (Kensington) Ltd v....
Reevaluation of Special Educational Needs and Bodily Functions in Disability Living Allowance Claims: DN v. Secretary of State for Work and Pensions

Reevaluation of Special Educational Needs and Bodily Functions in Disability Living Allowance Claims: DN v. Secretary of State for Work and Pensions

Date: May 13, 2016
Reevaluation of Special Educational Needs and Bodily Functions in Disability Living Allowance Claims: DN v. Secretary of State for Work and Pensions Introduction The case of DN v. Secretary of State...
BHL v. St Albans City and District Council: Clarifying Asset of Community Value Criteria

BHL v. St Albans City and District Council: Clarifying Asset of Community Value Criteria

Date: May 12, 2016
BHL v. St Albans City and District Council: Clarifying Asset of Community Value Criteria Introduction The case of Banner Homes Ltd (BHL) v. St Albans City and District Council & Anor ([2016] UKUT 232...
Gorstyhill Golf Club Exclusion from Community Asset Listing: Comprehensive Legal Analysis

Gorstyhill Golf Club Exclusion from Community Asset Listing: Comprehensive Legal Analysis

Date: May 12, 2016
Gorstyhill Golf Club Exclusion from Community Asset Listing: Comprehensive Legal Analysis Introduction The case of Haddon Property Development Ltd v. Cheshire East Council & Anor ([2016] UKFTT...
New Precedent: Upper Tribunal Rejects Parthenia Model in Leasehold Enfranchisement Cases Under the Leasehold Reform, Housing and Urban Development Act 1993

New Precedent: Upper Tribunal Rejects Parthenia Model in Leasehold Enfranchisement Cases Under the Leasehold Reform, Housing and Urban Development Act 1993

Date: May 11, 2016
New Precedent: Upper Tribunal Rejects Parthenia Model in Leasehold Enfranchisement Cases Under the Leasehold Reform, Housing and Urban Development Act 1993 Introduction The case The Trustees Of The...
Establishing Community Value: L Pullan & Anor v. Leeds City Council - A Landmark Judgment

Establishing Community Value: L Pullan & Anor v. Leeds City Council - A Landmark Judgment

Date: May 7, 2016
Establishing Community Value: L Pullan & Anor v. Leeds City Council Introduction The case of L Pullan & Anor v. Leeds City Council ([2016] UKFTT CR-2015-0011 (GRC)) is a significant judicial decision...
Revisiting the Test for Dishonesty in VAT Penalties: Insights from Brookes v. Revenue and Customs [2016] UKUT 214 (TCC)

Revisiting the Test for Dishonesty in VAT Penalties: Insights from Brookes v. Revenue and Customs [2016] UKUT 214 (TCC)

Date: May 7, 2016
Revisiting the Test for Dishonesty in VAT Penalties: Insights from Brookes v. Revenue and Customs [2016] UKUT 214 (TCC) Introduction The case of Brookes v. Revenue And Customs ([2016] UKUT 214 (TCC))...
Invalidation of Tax Enquiry Notice Due to Essential Error: Mabbutt v. Revenue and Customs

Invalidation of Tax Enquiry Notice Due to Essential Error: Mabbutt v. Revenue and Customs

Date: May 6, 2016
Invalidation of Tax Enquiry Notice Due to Essential Error: Mabbutt v. Revenue and Customs Introduction The case of Mabbutt v. Revenue and Customs ([2016] UKFTT 306 (TC)) revolves around the validity...
Personal Liability Notice Jurisdiction in VAT Penalties: Insights from Andrew v HM Revenue & Customs

Personal Liability Notice Jurisdiction in VAT Penalties: Insights from Andrew v HM Revenue & Customs

Date: Apr 30, 2016
Personal Liability Notice Jurisdiction in VAT Penalties: Insights from Andrew v HM Revenue & Customs Introduction The case Andrew v. Revenue and Customs (VAT - PENALTIES : Misdeclaration) ([2016]...
Reinforcing Mental Health Protections in Immigration Detention: Insights from O v Secretary of State for the Home Department [2016] UKSC 19

Reinforcing Mental Health Protections in Immigration Detention: Insights from O v Secretary of State for the Home Department [2016] UKSC 19

Date: Apr 28, 2016
Reinforcing Mental Health Protections in Immigration Detention: Insights from O v Secretary of State for the Home Department [2016] UKSC 19 Introduction The case of O, R (on the application of) v....
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