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  • Commentaries

United Kingdom Case Commentaries

Revenue and Customs v Pendragon plc & Ors: Establishing Abuse of Law in VAT Tax Avoidance Schemes

Revenue and Customs v Pendragon plc & Ors: Establishing Abuse of Law in VAT Tax Avoidance Schemes

Date: Jun 11, 2015
Revenue and Customs v Pendragon plc & Ors: Establishing Abuse of Law in VAT Tax Avoidance Schemes Introduction In the landmark case of Revenue and Customs v. Pendragon plc & Ors (Rev 1) ([2015] UKSC...
Fixed Service Charges in Lease Agreements: Arnold v Britton [2015] 2 WLR 1593

Fixed Service Charges in Lease Agreements: Arnold v Britton [2015] 2 WLR 1593

Date: Jun 11, 2015
Fixed Service Charges in Lease Agreements: Arnold v Britton [2015] 2 WLR 1593 Introduction Arnold v. Britton & Ors ([2015] 2 WLR 1593) is a landmark judgment from the United Kingdom Supreme Court...
Modification of Service Charge Contributions in Lease Enfranchisement: Rossman v The Crown Estate Commissioners [2015] UKUT 288 (LC)

Modification of Service Charge Contributions in Lease Enfranchisement: Rossman v The Crown Estate Commissioners [2015] UKUT 288 (LC)

Date: Jun 4, 2015
Modification of Service Charge Contributions in Lease Enfranchisement: Rossman v The Crown Estate Commissioners [2015] UKUT 288 (LC) Introduction Rossman v The Crown Estate Commissioners ([2015] UKUT...
Reinterpreting Descriptor 6 for Dressing and Undressing in PIP Assessments: Insights from PE v. Secretary of State [2016] AACR 10

Reinterpreting Descriptor 6 for Dressing and Undressing in PIP Assessments: Insights from PE v. Secretary of State [2016] AACR 10

Date: Jun 4, 2015
Reinterpreting Descriptor 6 for Dressing and Undressing in PIP Assessments: Insights from PE v. Secretary of State [2016] AACR 10 Introduction The case of PE v. Secretary of State for Work and...
Upper Tribunal Sets Precedent on Risks for DRC Returnees: APARECO Membership Established as a Protected Category

Upper Tribunal Sets Precedent on Risks for DRC Returnees: APARECO Membership Established as a Protected Category

Date: Jun 3, 2015
Upper Tribunal Sets Precedent on Risks for DRC Returnees: APARECO Membership Established as a Protected Category Introduction The case of BM and Others (returnees - criminal and non-criminal) (CG)...
Deportation under 2006 EEA Regulations: Interaction with Sections 117A-D of the Nationality, Immigration and Asylum Act 2002

Deportation under 2006 EEA Regulations: Interaction with Sections 117A-D of the Nationality, Immigration and Asylum Act 2002

Date: May 30, 2015
Deportation under 2006 EEA Regulations: Interaction with Sections 117A-D of the Nationality, Immigration and Asylum Act 2002 Introduction This commentary examines the Upper Tribunal (Immigration and...
Restoration of Historic VAT Recovery Rights: Insights from Lothian NHS Health Board v HMRC [2015]

Restoration of Historic VAT Recovery Rights: Insights from Lothian NHS Health Board v HMRC [2015]

Date: May 29, 2015
Restoration of Historic VAT Recovery Rights: Insights from Lothian NHS Health Board v HMRC [2015] Introduction The case of Lothian NHS Health Board v. Revenue And Customs ([2015] BVC 519) was...
Romasave v Revenue and Customs: Establishing Standards for VAT Assessment Notification and Late Appeals

Romasave v Revenue and Customs: Establishing Standards for VAT Assessment Notification and Late Appeals

Date: May 28, 2015
Romasave v Revenue and Customs: Establishing Standards for VAT Assessment Notification and Late Appeals Introduction Romasave (Property Services) Limited ("Romasave") appealed against several Value...
Upper Tribunal Clarifies Appropriate Judicial Pathway for Immigration Removal Cases Involving Fraud Allegations

Upper Tribunal Clarifies Appropriate Judicial Pathway for Immigration Removal Cases Involving Fraud Allegations

Date: May 28, 2015
Upper Tribunal Clarifies Appropriate Judicial Pathway for Immigration Removal Cases Involving Fraud Allegations Introduction In the case of R (on the application of Gazi) v. Secretary of State for...
Manduca v. HMRC: Classification of Settlement Bonuses under Schedule D Case VI

Manduca v. HMRC: Classification of Settlement Bonuses under Schedule D Case VI

Date: May 27, 2015
Manduca v. HMRC: Classification of Settlement Bonuses under Schedule D Case VI Introduction Manduca v. Revenue and Customs ([2015] STC 2002) is a pivotal case adjudicated by the Upper Tribunal (Tax...
Redefining Habitual Residence: Insights from AR v RN (Scotland) 2015 on International Child Abduction Cases

Redefining Habitual Residence: Insights from AR v RN (Scotland) 2015 on International Child Abduction Cases

Date: May 23, 2015
Redefining Habitual Residence: Insights from AR v RN (Scotland) 2015 on International Child Abduction Cases Introduction The case of AR v. RN (Scotland) (2015 SCLR 471) adjudicated by the United...
Establishing Undue Influence in Wills and Property Transactions: Insights from Desir & Anor v. Alcide

Establishing Undue Influence in Wills and Property Transactions: Insights from Desir & Anor v. Alcide

Date: May 22, 2015
Establishing Undue Influence in Wills and Property Transactions: Insights from Desir & Anor v. Alcide Introduction The case of Desir and another v. Alcide ([2015] UKPC 24) adjudicated by the Privy...
Oladeji [2015] UKUT 326 (IAC): Exception 2 Under s.117C(5) BNA 1981 and Deportation of Non-Qualifying Children

Oladeji [2015] UKUT 326 (IAC): Exception 2 Under s.117C(5) BNA 1981 and Deportation of Non-Qualifying Children

Date: May 22, 2015
Oladeji [2015] UKUT 326 (IAC): Exception 2 Under s.117C(5) BNA 1981 and Deportation of Non-Qualifying Children Introduction The case of Oladeji [2015] UKUT 326 (IAC) addresses the complex interplay...
Intentional Homelessness and Causation: Insights from Haile v. London Borough of Waltham Forest

Intentional Homelessness and Causation: Insights from Haile v. London Borough of Waltham Forest

Date: May 21, 2015
Intentional Homelessness and Causation: Insights from Haile v. London Borough of Waltham Forest ([2015] PTSR 784) Introduction The case of Haile v. London Borough of Waltham Forest ([2015] PTSR 784)...
Comprehensive Commentary on Zurich Insurance PLC UK Branch v. International Energy Group Ltd

Comprehensive Commentary on Zurich Insurance PLC UK Branch v. International Energy Group Ltd

Date: May 21, 2015
Liability Allocation in Mesothelioma Claims: An In-Depth Analysis of Zurich Insurance PLC UK Branch v. International Energy Group Ltd Introduction The case of Zurich Insurance PLC UK Branch v....
Strict Compliance with Section 47 of the Landlord and Tenant Act 1987 in Service Charge Demands: Insights from Tedla v. Cameret Court Residents Association Ltd [2015] UKUT 221 (LC)

Strict Compliance with Section 47 of the Landlord and Tenant Act 1987 in Service Charge Demands: Insights from Tedla v. Cameret Court Residents Association Ltd [2015] UKUT 221 (LC)

Date: May 21, 2015
Strict Compliance with Section 47 of the Landlord and Tenant Act 1987 in Service Charge Demands: Insights from Tedla v. Cameret Court Residents Association Ltd [2015] UKUT 221 (LC) Introduction The...
Rhodes v. OPO & Anor: Upholding Freedom of Expression Against Torts of Intentional Psychological Harm

Rhodes v. OPO & Anor: Upholding Freedom of Expression Against Torts of Intentional Psychological Harm

Date: May 21, 2015
Rhodes v. OPO & Anor: Upholding Freedom of Expression Against Torts of Intentional Psychological Harm Introduction Rhodes v. OPO & Anor is a landmark 2015 UK Supreme Court decision that grapples with...
Establishing Local Goodwill in Passing Off: Supreme Court Reaffirms UK Jurisdictional Requirements

Establishing Local Goodwill in Passing Off: Supreme Court Reaffirms UK Jurisdictional Requirements

Date: May 14, 2015
Establishing Local Goodwill in Passing Off: Supreme Court Reaffirms UK Jurisdictional Requirements Introduction The case of Starbucks (HK) Ltd & Anor v. British Sky Broadcasting Group PLC & Ors (Rev...
Indefinite Retention of Biometric Data for Convicted Offenders Violates Article 8 ECHR: Analysis of Gaughran v. Chief Constable PSNI [2015] UKSC 29

Indefinite Retention of Biometric Data for Convicted Offenders Violates Article 8 ECHR: Analysis of Gaughran v. Chief Constable PSNI [2015] UKSC 29

Date: May 14, 2015
Indefinite Retention of Biometric Data for Convicted Offenders Violates Article 8 ECHR: Analysis of Gaughran v. Chief Constable PSNI [2015] UKSC 29 Introduction The case of Gaughran v. Chief...
Defining Vulnerability in Homelessness Law: Insights from Hotak & Ors v. London Borough of Southwark & Anor

Defining Vulnerability in Homelessness Law: Insights from Hotak & Ors v. London Borough of Southwark & Anor

Date: May 14, 2015
Defining Vulnerability in Homelessness Law: Insights from Hotak & Ors v. London Borough of Southwark & Anor Introduction The case of Hotak & Ors v. London Borough of Southwark & Anor ([2015] WLR(D)...
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