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  • Commentaries

United Kingdom Case Commentaries

Confiscation Orders and VAT Deductions: A New Precedent from R v Harvey

Confiscation Orders and VAT Deductions: A New Precedent from R v Harvey

Date: Dec 17, 2015
Confiscation Orders and VAT Deductions: A New Precedent from R v Harvey Introduction The case of Harvey, R v ([2016] Lloyd's Rep FC 41) represents a significant development in the realm of...
Proxy Marriages and Burden of Proof under Dutch Law: Upper Tribunal's Decision in Cudjoe [2016] UKUT 180 (IAC)

Proxy Marriages and Burden of Proof under Dutch Law: Upper Tribunal's Decision in Cudjoe [2016] UKUT 180 (IAC)

Date: Dec 15, 2015
Proxy Marriages and Burden of Proof under Dutch Law: Upper Tribunal's Decision in Cudjoe [2016] UKUT 180 (IAC) Introduction The case of Cudjoe [2016] UKUT 180 (IAC) presents a pivotal decision by the...
Set-Off of Trading Losses Without Self-Assessment Notices: Bloomsbury Verlag GmbH v HMRC [2015] UKFTT660(TC)

Set-Off of Trading Losses Without Self-Assessment Notices: Bloomsbury Verlag GmbH v HMRC [2015] UKFTT660(TC)

Date: Dec 15, 2015
Set-Off of Trading Losses Without Self-Assessment Notices: Bloomsbury Verlag GmbH v HMRC [2015] UKFTT660(TC) Introduction The case of Bloomsbury Verlag GmbH v. Revenue & Customs ([2015] UKFTT 660...
Proportionality and Exceptionality in Article 8 ECHR: Dasgupta [2016] UKUT 28 (IAC)

Proportionality and Exceptionality in Article 8 ECHR: Dasgupta [2016] UKUT 28 (IAC)

Date: Dec 12, 2015
Proportionality and Exceptionality in Article 8 ECHR: Dasgupta [2016] UKUT 28 (IAC) Introduction The case of Dasgupta [2016] UKUT 28 (IAC) presents a significant examination of the interplay between...
Criteria for Permitting Late Appeals in Income Tax Assessments: Odunlami v. Revenue & Customs

Criteria for Permitting Late Appeals in Income Tax Assessments: Odunlami v. Revenue & Customs

Date: Dec 11, 2015
Criteria for Permitting Late Appeals in Income Tax Assessments: Odunlami v. Revenue & Customs Introduction The case of Odunlami v. Revenue & Customs ([2015] UKFTT 668 (TC)) addresses the critical...
Substantive Legitimate Expectations in Immigration Judicial Review: Jakhu v. Home Department

Substantive Legitimate Expectations in Immigration Judicial Review: Jakhu v. Home Department

Date: Dec 10, 2015
Substantive Legitimate Expectations in Immigration Judicial Review: Jakhu v. Home Department Introduction The case R (on the application of Jakhu) v. Secretary of State for the Home Department...
Procedural Corrections and Judicial Error in Tax Penalties: Insights from Tager v. Revenue And Customs ([2015] UKUT 663 (TCC))

Procedural Corrections and Judicial Error in Tax Penalties: Insights from Tager v. Revenue And Customs ([2015] UKUT 663 (TCC))

Date: Dec 8, 2015
Procedural Corrections and Judicial Error in Tax Penalties: Insights from Tager v. Revenue And Customs ([2015] UKUT 663 (TCC)) Introduction The case of Tager v. Revenue And Customs ([2015] UKUT 663...
Lewis v. Revenue & Customs ([2015] UKFTT 640 (TC)) – Establishing Jurisdiction and Reasonable Prospect in Duty and Penalty Appeals

Lewis v. Revenue & Customs ([2015] UKFTT 640 (TC)) – Establishing Jurisdiction and Reasonable Prospect in Duty and Penalty Appeals

Date: Dec 8, 2015
Lewis v. Revenue & Customs ([2015] UKFTT 640 (TC)) – Establishing Jurisdiction and Reasonable Prospect in Duty and Penalty Appeals Introduction Lewis v. Revenue & Customs ([2015] UKFTT 640 (TC)) is a...
Determining Lorry Driver's Liability for Excise Duty: Insights from Perfect v. Revenue & Customs

Determining Lorry Driver's Liability for Excise Duty: Insights from Perfect v. Revenue & Customs

Date: Dec 8, 2015
Determining Lorry Driver's Liability for Excise Duty: Insights from Perfect v. Revenue & Customs Introduction Perfect v. Revenue & Customs ([2015] UKFTT 639 (TC)) is a pivotal case in the realm of...
Upper Tribunal Clarifies Access Regime: Environmental Information Regulations vs Freedom of Information Act

Upper Tribunal Clarifies Access Regime: Environmental Information Regulations vs Freedom of Information Act

Date: Dec 8, 2015
Upper Tribunal Clarifies Access Regime: Environmental Information Regulations vs Freedom of Information Act Introduction In the case of The Department for Energy and Climate Change v. The Information...
Proper Purpose Rule Reinforced in Eclairs Group Ltd v. JKX Oil & Gas plc

Proper Purpose Rule Reinforced in Eclairs Group Ltd v. JKX Oil & Gas plc

Date: Dec 3, 2015
Proper Purpose Rule Reinforced in Eclairs Group Ltd v. JKX Oil & Gas plc Introduction The case of Eclairs Group Ltd and Glengary Overseas Ltd v. JKX Oil & Gas plc ([2016] 3 All ER 641) represents a...
Upper Tribunal Clarifies 28-Day Extension Window and Declares Form FLR(M) Correspondence Requirements Unlawful

Upper Tribunal Clarifies 28-Day Extension Window and Declares Form FLR(M) Correspondence Requirements Unlawful

Date: Dec 3, 2015
Upper Tribunal Clarifies 28-Day Extension Window and Declares Form FLR(M) Correspondence Requirements Unlawful Introduction The case of R (on the application of Bhudia) v Secretary of State for the...
Limits on Recovering Landlord’s Legal Costs through Service Charges: Fairbairn v. Etal Court Maintenance Ltd [2015]

Limits on Recovering Landlord’s Legal Costs through Service Charges: Fairbairn v. Etal Court Maintenance Ltd [2015]

Date: Dec 1, 2015
Limits on Recovering Landlord’s Legal Costs through Service Charges: Fairbairn v. Etal Court Maintenance Ltd [2015] Introduction The case of Fairbairn v. Etal Court Maintenance Ltd ([2015] UKUT 639...
Beckford v. London Borough of Southwark: Landmark Ruling on Disability Discrimination and Compensation

Beckford v. London Borough of Southwark: Landmark Ruling on Disability Discrimination and Compensation

Date: Nov 28, 2015
Beckford v. London Borough of Southwark: Landmark Ruling on Disability Discrimination and Compensation Introduction Beckford v. London Borough of Southwark (Disability Discrimination) ([2016] IRLR...
Recognition and Admissibility in Statelessness Determinations: Insights from JM v Secretary of State for the Home Department

Recognition and Admissibility in Statelessness Determinations: Insights from JM v Secretary of State for the Home Department

Date: Nov 26, 2015
Recognition and Admissibility in Statelessness Determinations: Insights from JM v Secretary of State for the Home Department Introduction The case of JM, R (on the application of) v. Secretary of...
Clarifying Deportation Standards for EEA Nationals: The Gheorghiu Case [2016] UKUT 24 (IAC)

Clarifying Deportation Standards for EEA Nationals: The Gheorghiu Case [2016] UKUT 24 (IAC)

Date: Nov 25, 2015
Clarifying Deportation Standards for EEA Nationals: The Gheorghiu Case [2016] UKUT 24 (IAC) Introduction The Gheorghiu case, adjudicated by the Upper Tribunal (Immigration and Asylum Chamber) in...
Miah [2016] UKUT 131 (IAC): Upholding the Integrity of Immigration Controls Over Private Life Claims of Young Adults

Miah [2016] UKUT 131 (IAC): Upholding the Integrity of Immigration Controls Over Private Life Claims of Young Adults

Date: Nov 24, 2015
Miah [2016] UKUT 131 (IAC): Upholding the Integrity of Immigration Controls Over Private Life Claims of Young Adults Introduction The case of Miah [2016] UKUT 131 (IAC) presents a pivotal examination...
Preliminary Hearings and Domicile Determination: Insights from Wrottesley v. Revenue & Customs ([2015] UKUT 637 (TCC))

Preliminary Hearings and Domicile Determination: Insights from Wrottesley v. Revenue & Customs ([2015] UKUT 637 (TCC))

Date: Nov 24, 2015
Preliminary Hearings and Domicile Determination: Insights from Wrottesley v. Revenue & Customs ([2015] UKUT 637 (TCC)) Introduction Wrottesley v. Revenue & Customs ([2015] UKUT 637 (TCC)) is a...
Duty of First-tier Tribunals in ESA Supersession Appeals: Insights from FN v. Secretary of State for Work and Pensions

Duty of First-tier Tribunals in ESA Supersession Appeals: Insights from FN v. Secretary of State for Work and Pensions

Date: Nov 21, 2015
Duty of First-tier Tribunals in ESA Supersession Appeals: Insights from FN v. Secretary of State for Work and Pensions Introduction The case of FN v. Secretary of State for Work and Pensions ([2016]...
Applicant’s Burden to Prove Reasonable Excuse for Non-Disclosure of Criminal Convictions Established in Muhandiramge [2015] UKUT 675 (IAC)

Applicant’s Burden to Prove Reasonable Excuse for Non-Disclosure of Criminal Convictions Established in Muhandiramge [2015] UKUT 675 (IAC)

Date: Nov 21, 2015
Applicant’s Burden to Prove Reasonable Excuse for Non-Disclosure of Criminal Convictions Established in Muhandiramge [2015] UKUT 675 (IAC) Introduction The case of Muhandiramge [2015] UKUT 675 (IAC)...
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