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  • Commentaries

United Kingdom Case Commentaries

Onowu v First-tier Tribunal: Clarifying Principles for Extension of Time in Immigration Appeals

Onowu v First-tier Tribunal: Clarifying Principles for Extension of Time in Immigration Appeals

Date: Apr 1, 2016
Onowu v First-tier Tribunal: Clarifying Principles for Extension of Time in Immigration Appeals Introduction The case of Onowu, R (on the application of) v. First-tier Tribunal (Immigration and...
Upper Tribunal Upholds Article 8 ECHR: Landmark Decision on Child Refugee Family Reunification

Upper Tribunal Upholds Article 8 ECHR: Landmark Decision on Child Refugee Family Reunification

Date: Mar 25, 2016
Upper Tribunal Upholds Article 8 ECHR: Landmark Decision on Child Refugee Family Reunification Introduction The case of AT and another v Entry Clearance Officer of Abu Dhabi ([2016] UKUT 227 (IAC))...
Establishing Tribunal Jurisdiction Over Human Trafficking under Article 4 ECHR: Insights from MS (Trafficking) [2016] UKUT 226 (IAC)

Establishing Tribunal Jurisdiction Over Human Trafficking under Article 4 ECHR: Insights from MS (Trafficking) [2016] UKUT 226 (IAC)

Date: Mar 24, 2016
Establishing Tribunal Jurisdiction Over Human Trafficking under Article 4 ECHR: Insights from MS (Trafficking) [2016] UKUT 226 (IAC) Introduction The case of MS (Trafficking - Tribunal's Powers -...
Strict Adherence to Procedural Rules in Tax Tribunals: Insights from Moreton Alarm Services Ltd v. Revenue and Customs

Strict Adherence to Procedural Rules in Tax Tribunals: Insights from Moreton Alarm Services Ltd v. Revenue and Customs

Date: Mar 22, 2016
Strict Adherence to Procedural Rules in Tax Tribunals: Insights from Moreton Alarm Services Ltd v. Revenue and Customs Introduction The case of Moreton Alarm Services (MAS) Ltd v. Revenue and Customs...
Establishing Proportionality Standards in Excise Duty Forfeiture: Pilats v. The Director of Border Revenue [2016] UKFTT 193

Establishing Proportionality Standards in Excise Duty Forfeiture: Pilats v. The Director of Border Revenue [2016] UKFTT 193

Date: Mar 19, 2016
Establishing Proportionality Standards in Excise Duty Forfeiture: Pilats v. The Director of Border Revenue [2016] UKFTT 193 Introduction In the case of Pilats v. The Director of Border Revenue...
Determination of Competent State for Carer's Allowance Payment Under Regulation 883/04

Determination of Competent State for Carer's Allowance Payment Under Regulation 883/04

Date: Mar 18, 2016
Determination of Competent State for Carer's Allowance Payment Under Regulation 883/04 Introduction The case of Secretary of State for Work and Pensions v. AH (CA) ([2016] UKUT 148 (AAC)) addresses a...
PD and Others (Article 8): Conjoined Family Claims Establish New Precedent for Family Cohesion in Immigration Law

PD and Others (Article 8): Conjoined Family Claims Establish New Precedent for Family Cohesion in Immigration Law

Date: Mar 18, 2016
PD and Others (Article 8): Conjoined Family Claims Establish New Precedent for Family Cohesion in Immigration Law Introduction The case of PD and Others (Article 8: Conjoined Family Claims) Sri Lanka...
Reinterpreting 'Social Support' in PIP: Inclusivity of Friends and Family

Reinterpreting 'Social Support' in PIP: Inclusivity of Friends and Family

Date: Mar 18, 2016
Reinterpreting 'Social Support' in PIP: Inclusivity of Friends and Family Introduction The case of SL v. Secretary of State for Work and Pensions ([2016] UKUT 147 (AAC)) marks a significant...
Upper Tribunal Rules Councillor's Council Tax Defaults Not Exempt from FOIA Disclosure Under Section 40(2)

Upper Tribunal Rules Councillor's Council Tax Defaults Not Exempt from FOIA Disclosure Under Section 40(2)

Date: Mar 11, 2016
Upper Tribunal Rules Councillor's Council Tax Defaults Not Exempt from FOIA Disclosure Under Section 40(2) Introduction The case of DH v. Information Commissioner & Anor ([2016] UKUT 139 (AAC))...
Clarifying Allegations of Dishonesty in MTIC VAT Appeals: E Buyer UK Ltd v Revenue & Customs [2016] UKUT 123 (TCC)

Clarifying Allegations of Dishonesty in MTIC VAT Appeals: E Buyer UK Ltd v Revenue & Customs [2016] UKUT 123 (TCC)

Date: Mar 11, 2016
Clarifying Allegations of Dishonesty in MTIC VAT Appeals: E Buyer UK Ltd v Revenue & Customs [2016] UKUT 123 (TCC) Introduction The case of E Buyer UK Limited v. The Commissioners for Her Majesty's...
Valid Service of Tax Enquiry Notices via Authorized Agents: An Analysis of Tinkler v. HMRC [2016] UKFTT 170 (TC)

Valid Service of Tax Enquiry Notices via Authorized Agents: An Analysis of Tinkler v. HMRC [2016] UKFTT 170 (TC)

Date: Mar 10, 2016
Valid Service of Tax Enquiry Notices via Authorized Agents: An Analysis of Tinkler v. HMRC [2016] UKFTT 170 (TC) Introduction The case of William Henry Tinkler v. Revenue and Customs ([2016] UKFTT...
Kinesis Positive Recruitment Ltd v. Revenue and Customs: Establishing the Framework for Deliberate Unauthorized VAT Invoicing

Kinesis Positive Recruitment Ltd v. Revenue and Customs: Establishing the Framework for Deliberate Unauthorized VAT Invoicing

Date: Mar 10, 2016
Kinesis Positive Recruitment Ltd v. Revenue and Customs: Establishing the Framework for Deliberate Unauthorized VAT Invoicing Introduction The case of Kinesis Positive Recruitment Ltd v. Revenue and...
Rajendran [2016]: Defining the Scope of 'Little Weight' in Family Life Considerations under s117B of the Nationality, Immigration and Asylum Act 2002

Rajendran [2016]: Defining the Scope of 'Little Weight' in Family Life Considerations under s117B of the Nationality, Immigration and Asylum Act 2002

Date: Mar 8, 2016
Rajendran [2016]: Defining the Scope of 'Little Weight' in Family Life Considerations under s117B of the Nationality, Immigration and Asylum Act 2002 Introduction The case of Rajendran [2016] UKUT...
Clarifying the Reasonableness Standard in Tax Proceedings: Analysis of Marshall & Co v Revenue and Customs [2016] UKUT 116

Clarifying the Reasonableness Standard in Tax Proceedings: Analysis of Marshall & Co v Revenue and Customs [2016] UKUT 116

Date: Mar 8, 2016
Clarifying the Reasonableness Standard in Tax Proceedings: Analysis of Marshall & Co v Revenue and Customs [2016] UKUT 116 Introduction The case of Marshall & Co v Revenue and Customs ([2016] UKUT...
Issue Estoppel and Special Circumstances in Hemmise v. London Borough Of Tower Hamlets [2016]

Issue Estoppel and Special Circumstances in Hemmise v. London Borough Of Tower Hamlets [2016]

Date: Mar 4, 2016
Reconciling Issue Estoppel and Special Circumstances: Hemmise v. London Borough Of Tower Hamlets [2016] Introduction The case of Hemmise & Anor v. London Borough Of Tower Hamlets ([2016] UKUT 109...
Balancing Civil Tax Appeals with Concurrent Criminal Proceedings: Insights from Dong & Anor v. National Crime Agency [2016] UKFTT 116

Balancing Civil Tax Appeals with Concurrent Criminal Proceedings: Insights from Dong & Anor v. National Crime Agency [2016] UKFTT 116

Date: Feb 23, 2016
Balancing Civil Tax Appeals with Concurrent Criminal Proceedings: Insights from Dong & Anor v. National Crime Agency [2016] UKFTT 116 Introduction The case of Dong & Anor v. National Crime Agency...
Interpreting Holiday Pay in Accordance with EU Directives: British Gas Trading Ltd v. Lock

Interpreting Holiday Pay in Accordance with EU Directives: British Gas Trading Ltd v. Lock

Date: Feb 23, 2016
Interpreting Holiday Pay in Accordance with EU Directives: British Gas Trading Ltd v. Lock Introduction The case of British Gas Trading Ltd v. Lock & Anor ([2016] 2 CMLR 40) addressed the intricate...
Revenue And Customs v. Vodafone Group Services Ltd ([2016] STI 438): Upholding the Integrity of VAT Repayment Claims

Revenue And Customs v. Vodafone Group Services Ltd ([2016] STI 438): Upholding the Integrity of VAT Repayment Claims

Date: Feb 20, 2016
Revenue And Customs v. Vodafone Group Services Ltd ([2016] STI 438): Upholding the Integrity of VAT Repayment Claims Introduction In the landmark case of Revenue And Customs v. Vodafone Group...
Comprehensive Analysis of Revenue And Customs v. Bratt Auto Contracts Ltd ([2016] UKUT 90 (TCC))

Comprehensive Analysis of Revenue And Customs v. Bratt Auto Contracts Ltd ([2016] UKUT 90 (TCC))

Date: Feb 20, 2016
Revenue And Customs v. Bratt Auto Contracts Ltd ([2016] UKUT 90 (TCC)) Introduction The case of Revenue And Customs v. Bratt Auto Contracts Ltd ([2016] UKUT 90 (TCC)) addresses critical issues...
Reforming Accessory Liability: The Landmark Decision in Jogee and Ruddock v The Queen (Jamaica) [2016] UKPC 7

Reforming Accessory Liability: The Landmark Decision in Jogee and Ruddock v The Queen (Jamaica) [2016] UKPC 7

Date: Feb 19, 2016
Reforming Accessory Liability: The Landmark Decision in Jogee and Ruddock v The Queen (Jamaica) [2016] UKPC 7 Introduction The case of Jogee and Ruddock v The Queen (Jamaica) [2016] UKPC 7 represents...
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