HMRC Burden of Proof in Tax Enquiry Closures: Michael v Revenue & Customs [2015] UKFTT 577 (TC) Introduction Michael v. Revenue & Customs ([2015] UKFTT 577 (TC)) is a pivotal decision by the...
Balancing Integration and Family Rights: Insights from Ali and Bibi v Secretary of State for Home Department Introduction The landmark case of Ali and Bibi, R (on the applications of) v. Secretary of...
Refining VAT Valuation of Self-Supplied Vehicles: Revenue And Customs v General Motors (Uk) Ltd [2015] UKUT 605 (TCC) Introduction The case of Revenue And Customs v. General Motors (UK) Ltd ([2015]...
Hak v. St Christopher’s Fellowship: Interpreting Fairness and Procedural Integrity in Employment Tribunals Introduction Hak v. St Christopher’s Fellowship (Practice and Procedure) ([2015] UKEAT...
Greenwood (No. 2): Upholding Mandatory Consideration of Paragraphs 399 and 399A in Deportation Appeals under Section 32(5) UK Borders Act 2007 Introduction The case of Greenwood (No. 2) ([2015] UKUT...
Upper Tribunal Upholds Deportation Decision: Insights from VV (grounds of appeal) ([2016] UKUT 53 (IAC)) Introduction The case VV (grounds of appeal) ([2016] UKUT 53 (IAC)) presents a pivotal...
TR v. Secretary of State for Work and Pensions: Establishing Standards for Partial Day Disabilities in PIP Assessments Introduction The case of TR v. Secretary of State for Work and Pensions...
Upper Tribunal Clarifies Criteria for VAT Zero-Rating of Charitable Community Buildings Introduction In the case of New Deer Community Association v. Revenue And Customs ([2016] STI 312), heard by...
Ensuring Fairness in Asylum Claims: The AM (Fair Hearing) Decision Introduction The case of AM (fair hearing) ([2015] UKUT 656 (IAC)) presents a significant judicial examination of procedural...
Discretion in Restoration of Seized CITES Goods: Analysis of Charles Miller Ltd v Home Office [2015] UKFTT 556 Introduction The case of Charles Miller Ltd v. Home Office ([2015] UKFTT 556 (TC))...
Wagner [2015] UKUT 655: Reinforcing Fair Hearing Standards and Tribunal Conduct in Immigration Cases Introduction The case of Wagner [2015] UKUT 655 (IAC) involves a 73-year-old South African...
Assessment of Civilian Risk in Mogadishu: Insights from AAW [2015] UKUT 673 (IAC) Introduction The case of AAW [2015] UKUT 673 (IAC) addresses the intricate considerations surrounding the return of...
Revenue And Customs v. DPAS Ltd: Defining VAT Exemptions for Payment Administration in Dental Plans Introduction The case of Revenue And Customs v. DPAS Ltd ([2015] BVC 533) addresses critical issues...
Upper Tribunal Establishes Comprehensive Framework for Asylum Claims of Afghan Sikhs and Hindus Introduction The case of TG and others (Afghan Sikhs persecuted) (CG) [2015] UKUT 595 (IAC) was heard...
Strict Interpretation of Paragraph 399(b) in Deportation Cases: Terrelonge [2015] UKUT 653 (IAC) Introduction Terrelonge [2015] UKUT 653 (IAC) is a significant judgment delivered by Upper Tribunal...
Clarifying Asset of Community Value: Physical and Functional Relationships in Mixed-Use Properties Introduction The case of Wellington Pub Company v. The Royal Borough of Kensington and Chelsea &...
Article 6 ECHR and Reasonable Time in Overpayment Appeals: Commentary on AS v. Secretary of State for Work and Pensions (2015) Introduction The case of AS v. Secretary of State for Work and Pensions...
Defining Dwellings for VAT Zero-Rating in Protected Building Alterations: Insights from Carson Contractors Ltd v. HMRC [2015] UKFTT 530 (TC) Introduction The case of Carson Contractors Ltd v. The...
Upper Tribunal Sets New Precedent on Article 15(c) Humanitarian Protection in Iraq Introduction The case of AA (Article 15(c)) (Rev 2) ([2015] UKUT 544 (IAC)) adjudicated by the Upper Tribunal's...
VAT Exemption Denied for Private Motocross and Motorcycle Maintenance Tuition – Defining 'Ordinarily Taught' Subjects in Educational VAT Exemptions Introduction The case of Simon Newell t/a Chiltern...