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  • Commentaries

United Kingdom Case Commentaries

Qualapharm Ltd v Revenue and Customs: Limits on Appeal Rights for HMRC Information Notices

Qualapharm Ltd v Revenue and Customs: Limits on Appeal Rights for HMRC Information Notices

Date: Feb 18, 2016
Qualapharm Ltd v Revenue and Customs: Limits on Appeal Rights for HMRC Information Notices Introduction Case Name: Qualapharm Ltd v. Revenue and Customs (INCOME TAX/CORPORATION TAX: Other) ([2016]...
LC v. Secretary of State for Work and Pensions: Redefining Personal Independence Payment Assessments

LC v. Secretary of State for Work and Pensions: Redefining Personal Independence Payment Assessments

Date: Feb 18, 2016
LC v. Secretary of State for Work and Pensions: Redefining Personal Independence Payment Assessments Introduction The case of LC v. Secretary of State for Work and Pensions (PIP) ([2016] UKUT 150...
Denial of VAT Input Tax Deduction Due to Knowledge of MTIC Fraud: Aria Technology Ltd v Revenue and Customs [2016]

Denial of VAT Input Tax Deduction Due to Knowledge of MTIC Fraud: Aria Technology Ltd v Revenue and Customs [2016]

Date: Feb 17, 2016
Denial of VAT Input Tax Deduction Due to Knowledge of MTIC Fraud: Aria Technology Ltd v Revenue and Customs [2016] Introduction The case of Aria Technology Ltd v. Revenue and Customs (VAT -...
Strict Procedural Compliance in Right to Manage: Triplerose Ltd v. Mill House RTM Company ([2016] UKUT 80 (LC))

Strict Procedural Compliance in Right to Manage: Triplerose Ltd v. Mill House RTM Company ([2016] UKUT 80 (LC))

Date: Feb 17, 2016
Strict Procedural Compliance in Right to Manage: Triplerose Ltd v. Mill House RTM Company ([2016] UKUT 80 (LC)) Introduction The case of Triplerose Ltd v. Mill House RTM Company ([2016] UKUT 80 (LC))...
SB v. Secretary of State for Work and Pensions: Establishing the Right to Multiple HMRC Income Requests in Child Support Calculations

SB v. Secretary of State for Work and Pensions: Establishing the Right to Multiple HMRC Income Requests in Child Support Calculations

Date: Feb 13, 2016
SB v. Secretary of State for Work and Pensions: Establishing the Right to Multiple HMRC Income Requests in Child Support Calculations Introduction The case of SB v. Secretary of State for Work and...
Staniszewski v Revenue and Customs: Clarifying Tribunal Jurisdiction in Excise Duty Appeals

Staniszewski v Revenue and Customs: Clarifying Tribunal Jurisdiction in Excise Duty Appeals

Date: Feb 13, 2016
Staniszewski v Revenue and Customs: Clarifying Tribunal Jurisdiction in Excise Duty Appeals Introduction Staniszewski v Revenue and Customs ([2016] UKFTT 128 (TC)) marks a significant judicial...
Stagecoach Group PLC v. HMRC: Defining Loan Relationship Debits and Tax Arbitrage in Corporate Restructurings

Stagecoach Group PLC v. HMRC: Defining Loan Relationship Debits and Tax Arbitrage in Corporate Restructurings

Date: Feb 11, 2016
Stagecoach Group PLC v. HMRC: Defining Loan Relationship Debits and Tax Arbitrage in Corporate Restructurings Introduction The case of Stagecoach Group PLC & Stagecoach Holdings Limited v. The...
Internal Relocation for Trafficked Women May Not Be Reasonable: Upper Tribunal's Decision in TD and AD (2016)

Internal Relocation for Trafficked Women May Not Be Reasonable: Upper Tribunal's Decision in TD and AD (2016)

Date: Feb 10, 2016
Internal Relocation for Trafficked Women May Not Be Reasonable: Upper Tribunal's Decision in TD and AD (2016) Introduction The case of TD and AD (Trafficked women)(CG) ([2016] UKUT 92 (IAC)) involves...
Limits of Self-Incrimination Privilege in Tax Enquiries: Gold Nuts Ltd & Ors v. Revenue & Customs [2016] STI 1342

Limits of Self-Incrimination Privilege in Tax Enquiries: Gold Nuts Ltd & Ors v. Revenue & Customs [2016] STI 1342

Date: Feb 9, 2016
Limits of Self-Incrimination Privilege in Tax Enquiries Gold Nuts Ltd & Ors v. Revenue & Customs [2016] STI 1342 Introduction The case of Gold Nuts Ltd & Ors v. Revenue & Customs ([2016] STI 1342)...
Norseman Gold Plc v. Revenue and Customs [2016]: Clarifying VAT Consideration Requirements

Norseman Gold Plc v. Revenue and Customs [2016]: Clarifying VAT Consideration Requirements

Date: Feb 5, 2016
Norseman Gold Plc v. Revenue and Customs [2016]: Clarifying VAT Consideration Requirements Introduction In Norseman Gold Plc v. Revenue and Customs [2016] UKUT 69 (TCC), the Upper Tribunal addressed...
Implied Jurisdiction Agreements in Enforcing Foreign Judgments: Insights from Vizcaya Partners Ltd v. Picard & Anor (Gibraltar)

Implied Jurisdiction Agreements in Enforcing Foreign Judgments: Insights from Vizcaya Partners Ltd v. Picard & Anor (Gibraltar)

Date: Feb 4, 2016
Implied Jurisdiction Agreements in Enforcing Foreign Judgments: Insights from Vizcaya Partners Ltd v. Picard & Anor (Gibraltar) 1. Introduction The case of Vizcaya Partners Limited v. Picard & Anor...
Tower Bridge GP Ltd v. Revenue and Customs: Enhanced Disclosure Requirements in Tax Appeals

Tower Bridge GP Ltd v. Revenue and Customs: Enhanced Disclosure Requirements in Tax Appeals

Date: Feb 3, 2016
Tower Bridge GP Ltd v. Revenue and Customs: Enhanced Disclosure Requirements in Tax Appeals Introduction Tower Bridge GP Ltd v. Revenue and Customs ([2016] UKFTT 54 (TC)) is a landmark decision...
Enhanced Protection Framework for Pakistani Women: Analysis of SM (Lone Women - Ostracism) Pakistan [2016] UKUT 67 (IAC)

Enhanced Protection Framework for Pakistani Women: Analysis of SM (Lone Women - Ostracism) Pakistan [2016] UKUT 67 (IAC)

Date: Feb 3, 2016
Enhanced Protection Framework for Pakistani Women: Analysis of SM (Lone Women - Ostracism) Pakistan [2016] UKUT 67 (IAC) Introduction The case of SM (Lone Women - Ostracism) Pakistan ([2016] UKUT 67...
Immaterial Procedural Errors and the Admissibility of RIPA 2000 Surveillance Evidence: Analysis of BS v Secretary of State for Work and Pensions (DLA) [2016] UKUT 73 (AAC)

Immaterial Procedural Errors and the Admissibility of RIPA 2000 Surveillance Evidence: Analysis of BS v Secretary of State for Work and Pensions (DLA) [2016] UKUT 73 (AAC)

Date: Feb 3, 2016
Immaterial Procedural Errors and the Admissibility of RIPA 2000 Surveillance Evidence: Analysis of BS v Secretary of State for Work and Pensions (DLA) [2016] UKUT 73 (AAC) Introduction The case BS v....
Limitation of Executive Power in Varying Bail Conditions: AR v Home Department

Limitation of Executive Power in Varying Bail Conditions: AR v Home Department

Date: Feb 2, 2016
Limitation of Executive Power in Varying Bail Conditions: AR v Home Department Introduction The case of AR v Secretary of State for the Home Department ([2016] UKUT 132 (IAC)) addresses critical...
Protection Against Discrimination Based on Sexual Orientation: Insights from AR and NH (lesbians) India [2016] UKUT 66 (IAC)

Protection Against Discrimination Based on Sexual Orientation: Insights from AR and NH (lesbians) India [2016] UKUT 66 (IAC)

Date: Feb 2, 2016
Protection Against Discrimination Based on Sexual Orientation: Insights from AR and NH (lesbians) India [2016] UKUT 66 (IAC) Introduction The case of AR and NH (lesbians) India [2016] UKUT 66 (IAC)...
Revenue & Customs v. Vaines: Deductibility of LLP Member's Personal Litigation Settlement

Revenue & Customs v. Vaines: Deductibility of LLP Member's Personal Litigation Settlement

Date: Jan 29, 2016
Revenue & Customs v. Vaines: Deductibility of LLP Member's Personal Litigation Settlement Introduction The case of Revenue & Customs v. Vaines ([2016] UKUT 2 (TCC)) revolves around the contentious...
Refining Asylum Standards for LGBT Individuals: A Comprehensive Analysis of OO (Gay Men) Algeria [2016] UKUT 65 (IAC)

Refining Asylum Standards for LGBT Individuals: A Comprehensive Analysis of OO (Gay Men) Algeria [2016] UKUT 65 (IAC)

Date: Jan 27, 2016
Refining Asylum Standards for LGBT Individuals: A Comprehensive Analysis of OO (Gay Men) Algeria [2016] UKUT 65 (IAC) Introduction The case of OO (Gay Men) Algeria (CG) [2016] UKUT 65 (IAC) was...
Enforcement of Land Purchase Options and Summary Judgment Standards: Hallman Holding Ltd v. Webster & Anor (Anguilla)

Enforcement of Land Purchase Options and Summary Judgment Standards: Hallman Holding Ltd v. Webster & Anor (Anguilla)

Date: Jan 26, 2016
Enforcement of Land Purchase Options and Summary Judgment Standards: Hallman Holding Ltd v. Webster & Anor (Anguilla) Introduction The case of Hallman Holding Ltd v. Webster & Anor (Anguilla) (Rev 1)...
Williams v. The Bermuda Hospitals Board: Establishing Material Contribution in Medical Negligence

Williams v. The Bermuda Hospitals Board: Establishing Material Contribution in Medical Negligence

Date: Jan 26, 2016
Williams v. The Bermuda Hospitals Board: Establishing Material Contribution in Medical Negligence Introduction Case: Williams (Respondent) v The Bermuda Hospitals Board (Appellant) (Bermuda) Court:...
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