United Kingdom Case Commentaries

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

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

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

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

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]

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

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

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

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

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

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)

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

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

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

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....

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

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

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

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

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))...