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  • Commentaries

United Kingdom Case Commentaries

Innocent Couriers and Liability under Excise Duty Regulations: Williams v Revenue & Customs

Innocent Couriers and Liability under Excise Duty Regulations: Williams v Revenue & Customs

Date: Jul 7, 2015
Innocent Couriers and Liability under Excise Duty Regulations: Williams v Revenue & Customs Introduction The case of Williams v. Revenue & Customs (EXCISE DUTY CIVIL PENALTY) [2015] UKFTT 330 (TC)...
Upper Tribunal Upholds Protection of Imputed Political Opinion for Somali Journalists in Asylum Claims

Upper Tribunal Upholds Protection of Imputed Political Opinion for Somali Journalists in Asylum Claims

Date: Jul 4, 2015
Upper Tribunal Upholds Protection of Imputed Political Opinion for Somali Journalists in Asylum Claims Introduction The case of MSM Appellant vs. Secretary of State for the Home Department ([2015]...
Upper Tribunal Clarifies Broad Interpretation of FOIA's Absolute Exemptions in APPGER v. Information Commissioner and FCO

Upper Tribunal Clarifies Broad Interpretation of FOIA's Absolute Exemptions in APPGER v. Information Commissioner and FCO

Date: Jul 3, 2015
Upper Tribunal Clarifies Broad Interpretation of FOIA's Absolute Exemptions in APPGER v. Information Commissioner and FCO Introduction The case of All Party Parliamentary Group on Extraordinary...
Edenred v HM Treasury: Affirming Compliance with EU Procurement Law in Contract Amendments

Edenred v HM Treasury: Affirming Compliance with EU Procurement Law in Contract Amendments

Date: Jul 2, 2015
Edenred v HM Treasury: Affirming Compliance with EU Procurement Law in Contract Amendments Introduction The case of Edenred (UK Group) Ltd & Anor v. HM Treasury & Ors ([2015] PTSR 1088) before the...
Balancing Privacy Rights and Law Enforcement: The Northern Ireland Supreme Court Decision on Youth Privacy under Article 8 ECHR

Balancing Privacy Rights and Law Enforcement: The Northern Ireland Supreme Court Decision on Youth Privacy under Article 8 ECHR

Date: Jul 2, 2015
Balancing Privacy Rights and Law Enforcement: The Northern Ireland Supreme Court Decision on Youth Privacy under Article 8 ECHR Introduction The case of J38, Re Application for Judicial Review...
Bunge SA v. Nidera BV: Clarifying GAFTA Default Clauses and Common Law Damages

Bunge SA v. Nidera BV: Clarifying GAFTA Default Clauses and Common Law Damages

Date: Jul 2, 2015
Bunge SA v. Nidera BV: Clarifying GAFTA Default Clauses and Common Law Damages Introduction Bunge SA v. Nidera BV ([2015] 3 All ER 1082) is a landmark case adjudicated by the United Kingdom Supreme...
Double Taxation Relief in Cross-Border LLC Income: Anson v. Revenue and Customs

Double Taxation Relief in Cross-Border LLC Income: Anson v. Revenue and Customs

Date: Jul 2, 2015
Double Taxation Relief in Cross-Border LLC Income: Anson v. Revenue and Customs ([2015] STC 1777) Introduction Anson v. Revenue and Customs ([2015] STC 1777) is a landmark judicial decision by the...
Exceptional Circumstances in Time-Limited Appeals: KK v. Sheffield City Council

Exceptional Circumstances in Time-Limited Appeals: KK v. Sheffield City Council

Date: Jun 30, 2015
Exceptional Circumstances in Time-Limited Appeals: KK v. Sheffield City Council Introduction KK v. Sheffield City Council (CTB) ([2015] UKUT 367 (AAC)) is a pivotal case adjudicated by the Upper...
Refining the Criteria for CJEU References in VAT Economic Activity Determinations: Capernwray Missionary Fellowship v. HMRC [2015] UKUT 368 (TCC)

Refining the Criteria for CJEU References in VAT Economic Activity Determinations: Capernwray Missionary Fellowship v. HMRC [2015] UKUT 368 (TCC)

Date: Jun 28, 2015
Refining the Criteria for CJEU References in VAT Economic Activity Determinations: Capernwray Missionary Fellowship v. HMRC [2015] UKUT 368 (TCC) Introduction The case of Capernwray Missionary...
Reaffirmation of Ravichandran: Supreme Court Rejects 'Rashid' Exception in Asylum Appeals

Reaffirmation of Ravichandran: Supreme Court Rejects 'Rashid' Exception in Asylum Appeals

Date: Jun 25, 2015
Reaffirmation of Ravichandran: Supreme Court Rejects 'Rashid' Exception in Asylum Appeals Introduction In the landmark case of MA and AA (Afghanistan) v. Secretary of State for the Home Department...
Reaffirming Proportionality in Regulatory Schemes: A Comprehensive Analysis of Lumsdon v Legal Services Board

Reaffirming Proportionality in Regulatory Schemes: A Comprehensive Analysis of Lumsdon v Legal Services Board

Date: Jun 25, 2015
Reaffirming Proportionality in Regulatory Schemes: A Comprehensive Analysis of Lumsdon v Legal Services Board Introduction The case of Lumsdon & Ors, R (on the application of) v. Legal Services Board...
Legal Commentary on Revenue & Customs v. CCA Distribution Ltd [2015]: Refining the 'Should Have Known' Test in VAT Fraud Schemes

Legal Commentary on Revenue & Customs v. CCA Distribution Ltd [2015]: Refining the 'Should Have Known' Test in VAT Fraud Schemes

Date: Jun 25, 2015
Legal Commentary on Revenue & Customs v. CCA Distribution Ltd [2015]: Refining the 'Should Have Known' Test in VAT Fraud Schemes Introduction The case of Revenue & Customs v. CCA Distribution Ltd...
RC v. Secretary of State: Reevaluation of Personal Independence Payment Criteria for Psychological Distress

RC v. Secretary of State: Reevaluation of Personal Independence Payment Criteria for Psychological Distress

Date: Jun 24, 2015
RC v. Secretary of State: Reevaluation of Personal Independence Payment Criteria for Psychological Distress Introduction RC v. Secretary of State (Personal Independence Payment – Daily Living...
NA and VA v Secretary of State for the Home Department: Expanding the Interpretation of Article 7(2) Qualification Directive

NA and VA v Secretary of State for the Home Department: Expanding the Interpretation of Article 7(2) Qualification Directive

Date: Jun 20, 2015
NA and VA v Secretary of State for the Home Department: Expanding the Interpretation of Article 7(2) Qualification Directive Introduction The case of NA and VA v Secretary of State for the Home...
Strengthening Immigration Control through Public Interest Considerations: Insights from Forman (ss 117A-C considerations) [2015] UKUT 412 (IAC)

Strengthening Immigration Control through Public Interest Considerations: Insights from Forman (ss 117A-C considerations) [2015] UKUT 412 (IAC)

Date: Jun 20, 2015
Strengthening Immigration Control through Public Interest Considerations: Insights from Forman (ss 117A-C considerations) [2015] UKUT 412 (IAC) Introduction The case of Steven Richard Forman versus...
Attribution of VAT Input Tax to Taxable Supplies in Partially Exempt Charitable Entities

Attribution of VAT Input Tax to Taxable Supplies in Partially Exempt Charitable Entities

Date: Jun 19, 2015
Attribution of VAT Input Tax to Taxable Supplies in Partially Exempt Charitable Entities 1. Introduction The case of North Of England Zoological Society v. Revenue & Customs (VALUE ADDED TAX : input...
Aspect Contracts v. Higgins Construction: Establishing Limitation Periods for Recovering Adjudicator’s Overpayments in Construction Disputes

Aspect Contracts v. Higgins Construction: Establishing Limitation Periods for Recovering Adjudicator’s Overpayments in Construction Disputes

Date: Jun 18, 2015
Aspect Contracts v. Higgins Construction: Establishing Limitation Periods for Recovering Adjudicator’s Overpayments in Construction Disputes Introduction Aspect Contracts (Asbestos) Ltd ("Aspect")...
Trustee in Bankruptcy Not Personally Liable for Pre-Adoption Costs: BPE Solicitors & Anor v Gabriel

Trustee in Bankruptcy Not Personally Liable for Pre-Adoption Costs: BPE Solicitors & Anor v Gabriel

Date: Jun 18, 2015
Trustee in Bankruptcy Not Personally Liable for Pre-Adoption Costs: BPE Solicitors & Anor v Gabriel Introduction The case of BPE Solicitors & Anor v. Gabriel ([2015] WLR(D) 259) presents a...
Comprehensive Commentary on Maharaj & Anor v Johnson & Ors (Trinidad and Tobago) [2015] UKPC 28

Comprehensive Commentary on Maharaj & Anor v Johnson & Ors (Trinidad and Tobago) [2015] UKPC 28

Date: Jun 16, 2015
Maharaj & Anor v Johnson & Ors (Trinidad and Tobago) [2015] UKPC 28: Establishing Limitations in Professional Negligence Claims Introduction The case of Maharaj & Anor v Johnson & Ors ([2015] UKPC...
Predominant Cause Attribution in AFCS: Insights from JM v. Secretary of State for Defence

Predominant Cause Attribution in AFCS: Insights from JM v. Secretary of State for Defence

Date: Jun 12, 2015
Predominant Cause Attribution in AFCS: Insights from JM v. Secretary of State for Defence Introduction The case of JM v. Secretary of State for Defence (AFCS) ([2015] UKUT 332 (AAC)) represents a...
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