Continuity of Residence for Pregnant EEA Nationals: Insights from Weldemichael and St Prix Introduction The Upper Tribunal's decision in Weldemichael and another (St Prix C-507/12; effect) ([2015]...
Upper Tribunal Establishes Legal Boundaries of the Restrictive Leave to Remain (RLR) Policy Introduction The case of MS, R (on the application of) v. Secretary of State for the Home Department...
Cozens v. Revenue & Customs: Invalidity of Global Excise Duty Assessment Due to Limitation Period Introduction The case of Cozens v. Revenue & Customs ([2015] UKFTT 482 (TC)) addresses a pivotal...
Unfettered Tax Enquiry Powers Affirmed: Qualapharm Ltd v Revenue & Customs Introduction The case of Qualapharm Ltd v. Revenue & Customs ([2015] UKFTT 479 (TC)) was adjudicated by the First-tier...
Expulsion from Membership as a Breach of Tenancy: Vine Housing Co-Operative Ltd v. Smith ([2015] UKUT 501 (LC)) Introduction The case of Vine Housing Co-Operative Ltd v. Smith ([2015] UKUT 501 (LC))...
Recasting of the Essa Principles: Rehabilitation in EEA Deportation Appeals Introduction The case of MC (Essa principles recast) ([2016] INLR 427) adjudicated by the Upper Tribunal (Immigration and...
PML Accounting Ltd v. Revenue & Customs: A Landmark Decision on Information Notices and Article 8 ECHR Introduction PML Accounting Limited ("PML") mounted an appeal against penalty notices issued by...
Upper Tribunal's Interpretation of Saint Prix Rights in Secretary of State for Work and Pensions v. SFF & Ors [2015] Introduction The case of Secretary of State for Work and Pensions & Ors v. SFF &...
Establishing VAT Repayment Protocols in Silent Periods: A Comprehensive Analysis of Why Pay More For Cars Ltd v. Revenue And Customs ([2015] STI 2686) Introduction In the case of Why Pay More For...
Huitson v Revenue & Customs (2015): Reinforcing Anti-Tax Avoidance through Retrospective Legislation Introduction Huitson v Revenue & Customs ([2015] STI 3587) is a pivotal case decided by the...
Upper Tribunal Upholds 'Same Roof Rule' in CICS 2012: Implications for Indirect Discrimination Claims Introduction The case of JT v. First-tier Tribunal & Anor (Criminal Injuries Compensation:...
Lane v. Revenue & Customs: Establishing Tribunal Jurisdiction Over Excise Duty and Penalty Appeals Introduction The case of Lane v. Revenue & Customs ([2015] UKFTT 423 (TC)) is a pivotal decision...
Degorce v HMRC [2015]: Defining the Boundaries of Trade in Tax Avoidance Schemes Introduction The case of Degorce v The Commissioners for Her Majesty's Revenue and Customs ([2015] UKUT 447 (TCC))...
Issue Estoppel and Abuse of Process in VAT Misdeclaration Penalties: Insights from Foneshops Ltd v. Revenue & Customs Introduction The case of Foneshops Ltd v. Revenue & Customs (VAT - Penalties:...
Limitation of the Zambrano Principle in Derivative Residence Claims: Ayinde and Thinjom v. Upper Tribunal Introduction The case of Ayinde and Thinjom (Carers - Reg.15A - Zambrano) ([2015] UKUT 560...
Upper Tribunal Establishes Equitable Estoppel in Service Charge Certification Disputes Introduction The case of Clacy & Anor v. Sanchez & Ors ([2015] UKUT 387 (LC)) presents a pivotal development in...
Distinguishing Human Rights and Public Law Grounds in Immigration Judicial Reviews: SA v. Secretary of State [2015] UKUT 536 Introduction The case R (on the application of SA) v Secretary of State...
Upper Tribunal Affirms Dismissal of BM's Appeal on False Passport Use: Comprehensive Legal Commentary Introduction The case of BM (False Passport) [2015] UKUT 467 (IAC) presents significant...
Upper Tribunal Establishes Criteria for NCND Responses under FOIA in Data Protection Context Introduction The case of Information Commissioner v. CF & Anor (Information rights: Data protection)...
Clarifying Communication Understanding in ESA Assessments: AT & Anor v. Secretary of State for Work and Pensions Introduction The case of AT & Anor v. Secretary of State for Work and Pensions...