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  • Commentaries

United Kingdom Case Commentaries

Applying Transfer Pricing Methodologies to Determine Open Market Value in VAT Intra-group Transactions: Temple Finance Ltd & Anor v Revenue and Customs (2016) UKFTT 41 (TC)

Applying Transfer Pricing Methodologies to Determine Open Market Value in VAT Intra-group Transactions: Temple Finance Ltd & Anor v Revenue and Customs (2016) UKFTT 41 (TC)

Date: Jan 26, 2016
Applying Transfer Pricing Methodologies to Determine Open Market Value in VAT Intra-group Transactions: Temple Finance Ltd & Anor v Revenue and Customs (2016) UKFTT 41 (TC) Introduction The case of...
Upper Tribunal Establishes Strict Interpretation of Note 2(c) in VAT Act for Separate Use Prohibition

Upper Tribunal Establishes Strict Interpretation of Note 2(c) in VAT Act for Separate Use Prohibition

Date: Jan 22, 2016
Upper Tribunal Establishes Strict Interpretation of Note 2(c) in VAT Act for Separate Use Prohibition Introduction The case of Revenue & Customs v. Burton ([2016] UKUT 20 (TCC)) presents a...
Strict Interpretation of Statutory Time Limits in EXCISE DUTIES Restoration: Kolodziejski v. Director of Border Revenue

Strict Interpretation of Statutory Time Limits in EXCISE DUTIES Restoration: Kolodziejski v. Director of Border Revenue

Date: Jan 21, 2016
Strict Interpretation of Statutory Time Limits in EXCISE DUTIES Restoration: Kolodziejski v. Director of Border Revenue 1. Introduction The case of Kolodziejski v. Director of Border Revenue ([2016]...
Effective Electronic Service of Immigration Curtilation Notices: Insights from R (Mahmood) v. Secretary of State for the Home Department

Effective Electronic Service of Immigration Curtilation Notices: Insights from R (Mahmood) v. Secretary of State for the Home Department

Date: Jan 19, 2016
Effective Electronic Service of Immigration Curtailment Notices: Insights from R (Mahmood) v. Secretary of State for the Home Department Introduction The case of R (on the application of) Mahmood v...
Deeming Provision Under CEMA: Insights from Revenue & Customs v Shaw [2016] UKUT 4 (TCC)

Deeming Provision Under CEMA: Insights from Revenue & Customs v Shaw [2016] UKUT 4 (TCC)

Date: Jan 19, 2016
Deeming Provision Under CEMA: Insights from Revenue & Customs v Shaw [2016] UKUT 4 (TCC) Introduction The case of Revenue & Customs v. Shaw ([2016] UKUT 4 (TCC)) addresses critical aspects of the...
Herefordshire Council v. Rohde: Affirmation of Significant Use in HMO Declarations

Herefordshire Council v. Rohde: Affirmation of Significant Use in HMO Declarations

Date: Jan 16, 2016
Herefordshire Council v. Rohde: Affirmation of Significant Use in HMO Declarations Introduction The legal dispute between Herefordshire Council (the Appellant) and Martin Rohde (the Respondent)...
Deliberate Action in VAT Penalties: Contractors 4 U Ltd and Asset Services North West Ltd v. Revenue and Customs

Deliberate Action in VAT Penalties: Contractors 4 U Ltd and Asset Services North West Ltd v. Revenue and Customs

Date: Jan 15, 2016
Deliberate Action in VAT Penalties: Contractors 4 U Ltd and Asset Services North West Ltd v. Revenue and Customs Introduction The case of Contractors 4 U Ltd and Asset Services North West Ltd v....
Exclusion of Injury to Feelings from Section 406 ITEPA: Moorthy v Revenue & Customs [2016] BTC 501

Exclusion of Injury to Feelings from Section 406 ITEPA: Moorthy v Revenue & Customs [2016] BTC 501

Date: Jan 15, 2016
Exclusion of Injury to Feelings from Section 406 ITEPA: Moorthy v Revenue & Customs [2016] BTC 501 Introduction Moorthy v. Revenue & Customs ([2016] BTC 501) is a landmark case adjudicated by the...
Defining Premises in RTM Companies: Insights from Avon Ground Rents Ltd v. 51 Earls Court Square RTM Company Ltd

Defining Premises in RTM Companies: Insights from Avon Ground Rents Ltd v. 51 Earls Court Square RTM Company Ltd

Date: Jan 15, 2016
Defining Premises in RTM Companies: Insights from Avon Ground Rents Ltd v. 51 Earls Court Square RTM Company Ltd Introduction The case of Avon Ground Rents Ltd v. 51 Earls Court Square RTM Company...
Enhancing Protection of Children's Best Interests in Deportation Cases: Abdul v Secretary of State

Enhancing Protection of Children's Best Interests in Deportation Cases: Abdul v Secretary of State

Date: Jan 14, 2016
Enhancing Protection of Children's Best Interests in Deportation Cases: Abdul v Secretary of State Introduction The case of Abdul v Secretary of State for the Home Department ([2016] UKUT 106 (IAC))...
Sison v. Secretary of State: Upholding Discretion in Granting Leave Outside Immigration Rules in Carer Applications

Sison v. Secretary of State: Upholding Discretion in Granting Leave Outside Immigration Rules in Carer Applications

Date: Jan 9, 2016
Sison v. Secretary of State: Upholding Discretion in Granting Leave Outside Immigration Rules in Carer Applications Introduction In the case of Sison, R (on the application of Sison) v. Secretary of...
Upper Tribunal Clarifies Definitions for Personal Independence Payment: Communication Criteria in PIP Assessments

Upper Tribunal Clarifies Definitions for Personal Independence Payment: Communication Criteria in PIP Assessments

Date: Jan 6, 2016
Upper Tribunal Clarifies Definitions for Personal Independence Payment: Communication Criteria in PIP Assessments Introduction The case of Secretary of State for Works and Pensions v. GJ ([2016] UKUT...
JD v. South Tyneside Council: Enhancing Specificity in SEN Statements and Correct Categorization of NHS Provisions

JD v. South Tyneside Council: Enhancing Specificity in SEN Statements and Correct Categorization of NHS Provisions

Date: Jan 5, 2016
JD v. South Tyneside Council: Enhancing Specificity in SEN Statements and Correct Categorization of NHS Provisions Introduction The case of JD v. South Tyneside Council (SEN) ([2016] ELR 118)...
Limits of Tribunal Jurisdiction in Determining Legal Boundaries: An Analysis of Murdoch v. Amesbury ([2016] UKUT 3 (TCC))

Limits of Tribunal Jurisdiction in Determining Legal Boundaries: An Analysis of Murdoch v. Amesbury ([2016] UKUT 3 (TCC))

Date: Jan 5, 2016
Limits of Tribunal Jurisdiction in Determining Legal Boundaries: An Analysis of Murdoch v. Amesbury ([2016] UKUT 3 (TCC)) Introduction The case of Murdoch v. Amesbury ([2016] UKUT 3 (TCC)) presents a...
Defining 'Parental Relationship' in Immigration Law: RK v Secretary of State for the Home Department [2016]

Defining 'Parental Relationship' in Immigration Law: RK v Secretary of State for the Home Department [2016]

Date: Dec 23, 2015
Defining 'Parental Relationship' in Immigration Law: Analysis of RK v Secretary of State for the Home Department [2016] UKUT 00031 (IAC) Introduction The case RK, R (on the application of) v....
Duty to Allow Parties to Comment on Tribunal Observations: ID v. Secretary of State for Work and Pensions [2015] UKUT 692

Duty to Allow Parties to Comment on Tribunal Observations: ID v. Secretary of State for Work and Pensions [2015] UKUT 692

Date: Dec 18, 2015
Duty to Allow Parties to Comment on Tribunal Observations: ID v. Secretary of State for Work and Pensions [2015] UKUT 692 Introduction The case of ID v. Secretary of State for Work and Pensions...
Limitations on Recovering Legal Costs through Service Charges: Insights from Geyfords Ltd v. O'Sullivan & Ors

Limitations on Recovering Legal Costs through Service Charges: Insights from Geyfords Ltd v. O'Sullivan & Ors

Date: Dec 18, 2015
Limitations on Recovering Legal Costs through Service Charges: Insights from Geyfords Ltd v. O'Sullivan & Ors Introduction Geyfords Ltd v. O'Sullivan & Ors ([2015] UKUT 683 (LC)) is a pivotal case...
HL v. Secretary of State for Work and Pensions: Clarifying Mobility Activity 1 in PIP Assessments

HL v. Secretary of State for Work and Pensions: Clarifying Mobility Activity 1 in PIP Assessments

Date: Dec 18, 2015
HL v. Secretary of State for Work and Pensions: Clarifying Mobility Activity 1 in PIP Assessments 1. Introduction The case of HL v. Secretary of State for Work and Pensions (PIP) represents a...
Reasonable Adjustments in Employment Tribunals: The Precedent Set by J W Rackham v NHS Professionals Ltd

Reasonable Adjustments in Employment Tribunals: The Precedent Set by J W Rackham v NHS Professionals Ltd

Date: Dec 17, 2015
Reasonable Adjustments in Employment Tribunals: The Precedent Set by J W Rackham v NHS Professionals Ltd Introduction The case of J W Rackham v NHS Professionals Ltd ([2015] UKEAT 0110_15_1612)...
Defining 'Enterprise' in Competition Law: SeaFrance v CMA [2015] UKSC 75

Defining 'Enterprise' in Competition Law: SeaFrance v CMA [2015] UKSC 75

Date: Dec 17, 2015
Defining 'Enterprise' in Competition Law: SeaFrance v CMA [2015] UKSC 75 Introduction The case of Soci�t� Coop�rative de Production SeaFrance SA v. The Competition and Markets Authority & Anor...
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