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  • Commentaries

United Kingdom Case Commentaries

Recovery of Administration Charges in Landlord-Tenant Disputes: Willens v. Influential Consultants Ltd [2015] UKUT 362 (LC)

Recovery of Administration Charges in Landlord-Tenant Disputes: Willens v. Influential Consultants Ltd [2015] UKUT 362 (LC)

Date: May 8, 2015
Recovery of Administration Charges in Landlord-Tenant Disputes: Willens v. Influential Consultants Ltd [2015] UKUT 362 (LC) Introduction The case of Willens v. Influential Consultants Ltd ([2015]...
Defining Dishonesty in Excise Duty Evasion: Insights from Rasull v HMRC [2015] UKFTT 193 (TC)

Defining Dishonesty in Excise Duty Evasion: Insights from Rasull v HMRC [2015] UKFTT 193 (TC)

Date: May 7, 2015
Defining Dishonesty in Excise Duty Evasion: Insights from Rasull v HMRC [2015] UKFTT 193 (TC) Introduction The case of Rasull v. Revenue & Customs ([2015] UKFTT 193 (TC)) presents a pivotal...
Upper Tribunal Rules out Simultaneous Application and Appeal Withdrawal under s.3C(4) of the Immigration Act 1971

Upper Tribunal Rules out Simultaneous Application and Appeal Withdrawal under s.3C(4) of the Immigration Act 1971

Date: May 7, 2015
Upper Tribunal Rules out Simultaneous Application and Appeal Withdrawal under s.3C(4) of the Immigration Act 1971 Introduction In the case of R (on the application of Patel) v. Secretary of State for...
Establishing Reasonable Excuse Standards for VAT Default Surcharges: County Inns Ltd v HMRC

Establishing Reasonable Excuse Standards for VAT Default Surcharges: County Inns Ltd v HMRC

Date: May 7, 2015
Establishing Reasonable Excuse Standards for VAT Default Surcharges: County Inns Ltd v HMRC Introduction The case of County Inns Ltd v. Revenue & Customs (VAT - Penalties: Default Surcharge) ([2015]...
Settlements for Discrimination Claims Not Taxed as Employment Earnings: Mr A v Revenue & Customs (2015)

Settlements for Discrimination Claims Not Taxed as Employment Earnings: Mr A v Revenue & Customs (2015)

Date: May 6, 2015
Settlements for Discrimination Claims Not Taxed as Employment Earnings: Mr A v Revenue & Customs (2015) Introduction The case of Mr A v. Revenue & Customs (2015) addresses the tax implications of a...
Secretary of State v. AM: Clarifying PIP Daily Living Descriptors for Face-to-Face Engagement

Secretary of State v. AM: Clarifying PIP Daily Living Descriptors for Face-to-Face Engagement

Date: May 1, 2015
Secretary of State v. AM: Clarifying PIP Daily Living Descriptors for Face-to-Face Engagement Introduction The case of Secretary of State v. AM ([2015] UKUT 215 (AAC)) addresses significant aspects...
Asylum Based on Online Activism: Comprehensive Commentary on AB and Others v Secretary of State [2015] UKUT 257 (IAC)

Asylum Based on Online Activism: Comprehensive Commentary on AB and Others v Secretary of State [2015] UKUT 257 (IAC)

Date: May 1, 2015
Asylum Based on Online Activism: Comprehensive Commentary on AB and Others v Secretary of State [2015] UKUT 257 (IAC) Introduction The case of AB and Others v Secretary of State ([2015] UKUT 257...
Samarkand Film Partnership v HMRC: Defining Trading and Commerciality in Film Acquisition Tax Relief

Samarkand Film Partnership v HMRC: Defining Trading and Commerciality in Film Acquisition Tax Relief

Date: Apr 30, 2015
Samarkand Film Partnership v HMRC: Defining Trading and Commerciality in Film Acquisition Tax Relief Introduction The case of Samarkand Film Partnership No 3 & Ors v. Revenue And Customs ([2015] UKUT...
Supreme Court Clarifies Separation of Authorization Fees and Licensing Enforcement Costs under Directive 2006/123/EC

Supreme Court Clarifies Separation of Authorization Fees and Licensing Enforcement Costs under Directive 2006/123/EC

Date: Apr 30, 2015
Supreme Court Clarifies Separation of Authorization Fees and Licensing Enforcement Costs under Directive 2006/123/EC Introduction In the landmark case of Hemming (t/a Simply Pleasure Ltd) & Ors v....
Mandatory Compliance Procedures under the EU Air Quality Directive: Insights from ClientEarth v. UK Supreme Court (2015)

Mandatory Compliance Procedures under the EU Air Quality Directive: Insights from ClientEarth v. UK Supreme Court (2015)

Date: Apr 30, 2015
Mandatory Compliance Procedures under the EU Air Quality Directive: Insights from ClientEarth v. UK Supreme Court (2015) Introduction The case of ClientEarth, R (on the application of) v. Secretary...
Inclusion of Limited Term Contracts in Collective Redundancy Consultation: Analysis of University and College Union v. The University of Stirling

Inclusion of Limited Term Contracts in Collective Redundancy Consultation: Analysis of University and College Union v. The University of Stirling

Date: Apr 30, 2015
Inclusion of Limited Term Contracts in Collective Redundancy Consultation: Analysis of University and College Union v. The University of Stirling Introduction The case of University and College Union...
Defining 'Establishment' under EU Insolvency Regulation: Insights from Olympic Airlines SA v. Olympic Airlines SA

Defining 'Establishment' under EU Insolvency Regulation: Insights from Olympic Airlines SA v. Olympic Airlines SA

Date: Apr 30, 2015
Defining 'Establishment' under EU Insolvency Regulation: Insights from Olympic Airlines SA v. Olympic Airlines SA Introduction Olympic Airlines SA Pension and Life Assurance Scheme v. Olympic...
Upper Tribunal Reinforces Strict Compliance with Procedural Orders in Judicial Review Cases

Upper Tribunal Reinforces Strict Compliance with Procedural Orders in Judicial Review Cases

Date: Apr 24, 2015
Upper Tribunal Reinforces Strict Compliance with Procedural Orders in Judicial Review Cases Introduction In the case of SN, R (on the application of) v. Secretary of State for the Home Department...
Establishing the Temporal Requirement for Criminal Property in Money Laundering Offences: R v GH [2015] WLR 2126

Establishing the Temporal Requirement for Criminal Property in Money Laundering Offences: R v GH [2015] WLR 2126

Date: Apr 23, 2015
Establishing the Temporal Requirement for Criminal Property in Money Laundering Offences: R v GH [2015] WLR 2126 Introduction The case of R v GH [2015] WLR 2126 represents a pivotal moment in the...
Establishing Boundaries for Extraterritorial Jurisdiction in Competition Damages Claims: DSG Retail Ltd v MasterCard [2015]

Establishing Boundaries for Extraterritorial Jurisdiction in Competition Damages Claims: DSG Retail Ltd v MasterCard [2015]

Date: Apr 23, 2015
Establishing Boundaries for Extraterritorial Jurisdiction in Competition Damages Claims: DSG Retail Ltd v MasterCard [2015] Introduction The case of DSG Retail Limited and Another v. MasterCard...
Jetivia SA v Bilta (UK) Ltd: Clarifying Illegality Defense and Extraterritorial Jurisdiction in Insolvency Fraud

Jetivia SA v Bilta (UK) Ltd: Clarifying Illegality Defense and Extraterritorial Jurisdiction in Insolvency Fraud

Date: Apr 23, 2015
Jetivia SA v Bilta (UK) Ltd: Clarifying Illegality Defense and Extraterritorial Jurisdiction in Insolvency Fraud Introduction The case of Jetivia SA & Anor v Bilta (UK) Ltd & Ors ([2015] BVC 20)...
Rainbow Insurance Ltd v Financial Services Commission: Upholding Regulatory Powers and Due Process in Insurance Sector Oversight

Rainbow Insurance Ltd v Financial Services Commission: Upholding Regulatory Powers and Due Process in Insurance Sector Oversight

Date: Apr 21, 2015
Rainbow Insurance Ltd v Financial Services Commission: Upholding Regulatory Powers and Due Process in Insurance Sector Oversight Introduction Rainbow Insurance Company Ltd v. The Financial Services...
Upper Tribunal Upholds Public Interest Considerations under s117B in Article 8 Family Life Appeals

Upper Tribunal Upholds Public Interest Considerations under s117B in Article 8 Family Life Appeals

Date: Apr 18, 2015
Upper Tribunal Upholds Public Interest Considerations under s117B in Article 8 Family Life Appeals Introduction The case of AM (S117B) ([2015] UKUT 260 (IAC)) presents a significant examination of...
Defining 'Access Rights' in Immigration Leave: The JA Case [2015]

Defining 'Access Rights' in Immigration Leave: The JA Case [2015]

Date: Apr 18, 2015
Defining 'Access Rights' in Immigration Leave: The JA Case [2015] Introduction The case of JA [2015] UKUT 225 (IAC) addresses the intricate intersection of immigration law and family law,...
Clarifying "Wholly and Exclusively" in Tax Law: The Price v HMRC Judgment

Clarifying "Wholly and Exclusively" in Tax Law: The Price v HMRC Judgment

Date: Apr 18, 2015
Clarifying "Wholly and Exclusively" in Tax Law: The Price v HMRC Judgment Introduction The case of Price & Others v. Revenue and Customs ([2015] UKUT 164 (TCC)) represents a significant judicial...
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