United Kingdom Case Commentaries

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

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

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)

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)

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)

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

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

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

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]

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

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

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

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))

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

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...

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

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]

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))

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

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...