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) 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 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 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 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 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) 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 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) Introduction This...
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] 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 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 Introduction The case Deutsche Bahn AG and Others v. MasterCard Incorporated...
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) Introduction The case of Wood v Revenue And Customs ([2016] UKUT 346 (TCC)) concerns the application...
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) Introduction The case of Allan v. Revenue and Customs ([2016] UKFTT 504 (TC))...
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...
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...