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  • Commentaries

United Kingdom Case Commentaries

Proportionality and Fit-and-Proper Criteria in WOWGR Regulation: Euro Trade and Finance Ltd v. Revenue and Customs

Proportionality and Fit-and-Proper Criteria in WOWGR Regulation: Euro Trade and Finance Ltd v. Revenue and Customs

Date: Apr 26, 2016
Proportionality and Fit-and-Proper Criteria in WOWGR Regulation: Euro Trade and Finance Ltd v. Revenue and Customs Introduction The case of Euro Trade and Finance Ltd v. Revenue and Customs ([2016]...
Reevaluation of Burden of Proof in Immigration Fraud Cases: SM and Qadir v Secretary of State

Reevaluation of Burden of Proof in Immigration Fraud Cases: SM and Qadir v Secretary of State

Date: Apr 22, 2016
Reevaluation of Burden of Proof in Immigration Fraud Cases: SM and Qadir v Secretary of State Introduction The case of SM and Qadir v Secretary of State for the Home Department ([2016] UKUT 229...
Recognition of Common Furniture as Aids in PIP Assessments

Recognition of Common Furniture as Aids in PIP Assessments

Date: Apr 21, 2016
Recognition of Common Furniture as Aids in PIP Assessments Introduction The case CW v. Secretary of State for Work and Pensions ([2016] UKUT 197 (AAC)) addressed a pivotal issue in the realm of...
Nouazli v. Secretary of State for the Home Department: Establishing Rights in Detention Pending Deportation

Nouazli v. Secretary of State for the Home Department: Establishing Rights in Detention Pending Deportation

Date: Apr 21, 2016
Nouazli v. Secretary of State for the Home Department: Establishing Rights in Detention Pending Deportation Introduction Nouazli, R (on the application of) v. Secretary of State for the Home...
Affirming Finality in Tax Litigation: Reinstatement Denied in Maltavini Ltd v Revenue and Customs

Affirming Finality in Tax Litigation: Reinstatement Denied in Maltavini Ltd v Revenue and Customs

Date: Apr 21, 2016
Affirming Finality in Tax Litigation: Reinstatement Denied in Maltavini Ltd v Revenue and Customs Introduction Overview The case of Maltavini Ltd v. Revenue and Customs ([2016] UKFTT 267 (TC))...
Discovery Assessment Validity in Gakhal & Ors v. Revenue and Customs

Discovery Assessment Validity in Gakhal & Ors v. Revenue and Customs

Date: Apr 20, 2016
Discovery Assessment Validity in Gakhal & Ors v. Revenue and Customs Introduction The case of Gakhal & Ors v. Revenue and Customs ([2016] UKFTT 356 (TC)) adjudicated by the First-tier Tribunal (Tax)...
Guidelines for Case Management in MTIC Appeals: Insights from CF Booth Ltd v Revenue and Customs [2016]

Guidelines for Case Management in MTIC Appeals: Insights from CF Booth Ltd v Revenue and Customs [2016]

Date: Apr 20, 2016
Guidelines for Case Management in MTIC Appeals: Insights from CF Booth Ltd v Revenue and Customs [2016] Introduction The case of CF Booth Ltd v. Revenue and Customs (2016) is a pivotal decision by...
Proper Application of the Slip Rule in Immigration Appeals: Katsonga v. Secretary Of State For The Home Department

Proper Application of the Slip Rule in Immigration Appeals: Katsonga v. Secretary Of State For The Home Department

Date: Apr 20, 2016
Proper Application of the Slip Rule in Immigration Appeals: Katsonga v. Secretary Of State For The Home Department Introduction Katsonga v. Secretary Of State For The Home Department ([2016] UKUT 228...
Clavis Liberty 1 LP v. HMRC: Reinforcing Anti-Avoidance Measures under Section 730 ICTA

Clavis Liberty 1 LP v. HMRC: Reinforcing Anti-Avoidance Measures under Section 730 ICTA

Date: Apr 19, 2016
Clavis Liberty 1 LP v. HMRC: Reinforcing Anti-Avoidance Measures under Section 730 ICTA Introduction The case of Clavis Liberty 1 LP v. Revenue and Customs ([2016] UKFTT 253 (TC)) revolves around the...
Upper Tribunal Limits on Pitch Fee Increases and Administration Charges under the Mobile Homes Act 1983

Upper Tribunal Limits on Pitch Fee Increases and Administration Charges under the Mobile Homes Act 1983

Date: Apr 19, 2016
Upper Tribunal Limits on Pitch Fee Increases and Administration Charges under the Mobile Homes Act 1983 Introduction The case of Britaniacrest Ltd v. Bamborough & Anor ([2016] UKUT 144 (LC)) heard by...
IM and AI (Risks of Membership in Beja Tribe, Beja Congress, and JEM) Sudan CG [2016] UKUT 188 (IAC) - Comprehensive Legal Commentary

IM and AI (Risks of Membership in Beja Tribe, Beja Congress, and JEM) Sudan CG [2016] UKUT 188 (IAC) - Comprehensive Legal Commentary

Date: Apr 15, 2016
Establishing Risk Thresholds for Asylum Claims: Insights from IM and AI (Risks of Membership in Beja Tribe, Beja Congress, and JEM) Sudan CG [2016] UKUT 188 (IAC) 1. Introduction The case of IM and...
Deliberate VAT Inaccuracy: Auxilium Project Management Ltd v. HMRC [2016] UKFTT 249 (TC)

Deliberate VAT Inaccuracy: Auxilium Project Management Ltd v. HMRC [2016] UKFTT 249 (TC)

Date: Apr 14, 2016
Deliberate VAT Inaccuracy: Auxilium Project Management Ltd v. HMRC [2016] UKFTT 249 (TC) Introduction The case of Auxilium Project Management Ltd (APM) versus Revenue and Customs (HMRC) addresses...
Establishing Precedents on HMRC Penalty Imposition and Statutory Records in Spring Capital Ltd v. Revenue and Customs

Establishing Precedents on HMRC Penalty Imposition and Statutory Records in Spring Capital Ltd v. Revenue and Customs

Date: Apr 14, 2016
Establishing Precedents on HMRC Penalty Imposition and Statutory Records in Spring Capital Ltd v. Revenue and Customs Introduction Spring Capital Ltd v. Revenue and Customs [2016] UKFTT 232 (TC) is a...
Chege [2016] UKUT 187: Establishing the Legal Framework for 'Persistent Offenders' in Immigration Deportation Cases

Chege [2016] UKUT 187: Establishing the Legal Framework for 'Persistent Offenders' in Immigration Deportation Cases

Date: Apr 13, 2016
Chege [2016] UKUT 187: Establishing the Legal Framework for 'Persistent Offenders' in Immigration Deportation Cases Introduction The case of Chege ([2016] UKUT 187 (IAC)) addresses the complex...
VT v. Secretary of State for Work and Pensions: Clarifying Civil Penalties for Non-Disclosure in Income Support Overpayments

VT v. Secretary of State for Work and Pensions: Clarifying Civil Penalties for Non-Disclosure in Income Support Overpayments

Date: Apr 12, 2016
VT v. Secretary of State for Work and Pensions: Clarifying Civil Penalties for Non-Disclosure in Income Support Overpayments Introduction The case of VT v. Secretary of State for Work and Pensions...
Upper Tribunal Reaffirms Strict Compliance with Immigration Rules Over De Minimis Principle

Upper Tribunal Reaffirms Strict Compliance with Immigration Rules Over De Minimis Principle

Date: Apr 9, 2016
Upper Tribunal Reaffirms Strict Compliance with Immigration Rules Over De Minimis Principle Introduction In the landmark case of Chau Le (Immigration Rules - de minimis principle) [2016] UKUT 186...
IG v. Secretary of State for Work and Pensions: Determining Competency Under Regulation 883/2004

IG v. Secretary of State for Work and Pensions: Determining Competency Under Regulation 883/2004

Date: Apr 9, 2016
IG v. Secretary of State for Work and Pensions: Determining Competency Under Regulation 883/2004 Introduction The case IG v. Secretary of State for Work and Pensions ([2016] AACR 41) was adjudicated...
Presumption of Service by Post in Tax Enquiries Confirmed in Spring Capital Ltd v. HMRC

Presumption of Service by Post in Tax Enquiries Confirmed in Spring Capital Ltd v. HMRC

Date: Apr 9, 2016
Presumption of Service by Post in Tax Enquiries Confirmed in Spring Capital Ltd v. HMRC Introduction The case of Spring Capital Ltd v. Revenue and Customs (HMRC) ([2016] UKFTT 246 (TC)) presents a...
Bean & Anor v. Katz & Anor: Recognizing Implied Boundary Agreements in Determined Boundary Applications

Bean & Anor v. Katz & Anor: Recognizing Implied Boundary Agreements in Determined Boundary Applications

Date: Apr 7, 2016
Bean & Anor v. Katz & Anor: Recognizing Implied Boundary Agreements in Determined Boundary Applications Introduction The case of Bean & Anor v. Katz & Anor ([2016] UKUT 168 (TCC)) was adjudicated by...
Impact of Redenomination Clauses on Qualifying Corporate Bonds: Revenue and Customs v. Trigg (2016)

Impact of Redenomination Clauses on Qualifying Corporate Bonds: Revenue and Customs v. Trigg (2016)

Date: Apr 3, 2016
Impact of Redenomination Clauses on Qualifying Corporate Bonds: Revenue and Customs v. Trigg (2016) Introduction The case of Revenue and Customs v. Trigg ([2016] UKUT 165 (TCC)) addresses a pivotal...
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