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  • Commentaries

United Kingdom Case Commentaries

MK v Secretary of State for the Home Department: Strengthening the Application of Section 55 in Deportation Appeals Under Article 8 ECHR

MK v Secretary of State for the Home Department: Strengthening the Application of Section 55 in Deportation Appeals Under Article 8 ECHR

Date: Apr 16, 2015
MK v Secretary of State for the Home Department: Strengthening the Application of Section 55 in Deportation Appeals Under Article 8 ECHR Introduction The case of MK (section 55 – Tribunal options)...
Unfettering Discretion and Ensuring Proportionality: The Sabine Smouha Judgment on CITES Enforcement

Unfettering Discretion and Ensuring Proportionality: The Sabine Smouha Judgment on CITES Enforcement

Date: Apr 15, 2015
Unfettering Discretion and Ensuring Proportionality: The Sabine Smouha Judgment on CITES Enforcement Introduction The case of Sabine Smouha v. The Director of Border Revenue ([2015] UKFTT 147 (TC))...
Nzolameso v. City of Westminster: Reinforcing the Duty to Provide Suitable and Proximate Accommodation for Homeless Families

Nzolameso v. City of Westminster: Reinforcing the Duty to Provide Suitable and Proximate Accommodation for Homeless Families

Date: Apr 3, 2015
Nzolameso v. City of Westminster: Reinforcing the Duty to Provide Suitable and Proximate Accommodation for Homeless Families Introduction Nzolameso v. City of Westminster ([2015] 2 All ER 942) is a...
Affirming HMRC's Power to Compromise Under VATA 1994: Revenue and Customs v. Southern Cross Employment Agency Ltd [2015] UKUT 122 (TCC)

Affirming HMRC's Power to Compromise Under VATA 1994: Revenue and Customs v. Southern Cross Employment Agency Ltd [2015] UKUT 122 (TCC)

Date: Apr 2, 2015
Affirming HMRC's Power to Compromise Under VATA 1994: Revenue and Customs v. Southern Cross Employment Agency Ltd [2015] UKUT 122 (TCC) Introduction The case of Revenue And Customs v. Southern Cross...
Applying the 'Only Reasonable Explanation' Test in MTIC VAT Fraud: S&I Electrical Plc v. Revenue and Customs [2015] STC 2076

Applying the 'Only Reasonable Explanation' Test in MTIC VAT Fraud: S&I Electrical Plc v. Revenue and Customs [2015] STC 2076

Date: Apr 1, 2015
Applying the 'Only Reasonable Explanation' Test in MTIC VAT Fraud: S&I Electrical Plc v. Revenue and Customs [2015] STC 2076 Introduction The case of S&I Electrical Plc v. Revenue and Customs ([2015]...
Mathew v. Revenue & Customs: Tribunal Upholds Schedule 36 Notices Requiring Disclosure of Financial Records

Mathew v. Revenue & Customs: Tribunal Upholds Schedule 36 Notices Requiring Disclosure of Financial Records

Date: Apr 1, 2015
Mathew v. Revenue & Customs: Tribunal Upholds Schedule 36 Notices Requiring Disclosure of Financial Records Introduction In the case of Mathew v. Revenue & Customs (Rev 1) ([2015] UKFTT 139 (TC)),...
Exemption of Journalistic Information under the Freedom of Information Act: Department of Health v. The Information Commissioner [2015]

Exemption of Journalistic Information under the Freedom of Information Act: Department of Health v. The Information Commissioner [2015]

Date: Mar 31, 2015
Exemption of Journalistic Information under the Freedom of Information Act: Department of Health v. The Information Commissioner [2015] Introduction The case of Department of Health v. The...
Clark v. Manchester City Council [2015]: Upholding Rehearing Standards and Local Authority’s Role in HMO Space Regulations

Clark v. Manchester City Council [2015]: Upholding Rehearing Standards and Local Authority’s Role in HMO Space Regulations

Date: Mar 28, 2015
Clark v. Manchester City Council [2015] UKUT 129 (LC) Introduction Clark v. Manchester City Council is a pivotal case adjudicated by the Upper Tribunal (Lands Chamber) on March 27, 2015. The core...
Rectification in Taxation: The Upper Tribunal's Decision in Lobler v HMRC [2015] BTC 515

Rectification in Taxation: The Upper Tribunal's Decision in Lobler v HMRC [2015] BTC 515

Date: Mar 27, 2015
Rectification in Taxation: The Upper Tribunal's Decision in Lobler v HMRC [2015] BTC 515 Introduction The case of Lobler v. Revenue and Customs ([2015] BTC 515) addresses significant issues...
Cain v. London Borough Of Islington: Jurisdiction Limits in Service Charge Apportionment

Cain v. London Borough Of Islington: Jurisdiction Limits in Service Charge Apportionment

Date: Mar 27, 2015
Cain v. London Borough Of Islington: Jurisdiction Limits in Service Charge Apportionment Introduction Cain v. London Borough Of Islington ([2015] UKUT 117 (LC)) is a pivotal case adjudicated by the...
Statelessness and Citizenship Deprivation: Insights from Pham v. Secretary of State for the Home Department

Statelessness and Citizenship Deprivation: Insights from Pham v. Secretary of State for the Home Department

Date: Mar 26, 2015
Statelessness and Citizenship Deprivation: Insights from Pham v. Secretary of State for the Home Department Introduction The case of Pham v. Secretary of State for the Home Department ([2015] 3 All...
Waqar v Secretary of State for the Home Department: Upholding Paragraph 353 in the Statutory Appeal Framework

Waqar v Secretary of State for the Home Department: Upholding Paragraph 353 in the Statutory Appeal Framework

Date: Mar 26, 2015
Waqar v Secretary of State for the Home Department: Upholding Paragraph 353 in the Statutory Appeal Framework 1. Introduction The case of Waqar, R (on the application of) v. Secretary of State for...
Cost Allocation in Child Care Appeals: Insights from S (a Child) v Local Authority [2015]

Cost Allocation in Child Care Appeals: Insights from S (a Child) v Local Authority [2015]

Date: Mar 26, 2015
Cost Allocation in Child Care Appeals: Insights from S (a Child) v Local Authority [2015] Introduction The case of S (a Child) v Local Authority [2015] serves as a pivotal judgment in the realm of...
Jurisdiction of the Anti-Trafficking Convention over Historic Trafficking Victims: Nguyen [2015] UKUT 170 (IAC)

Jurisdiction of the Anti-Trafficking Convention over Historic Trafficking Victims: Nguyen [2015] UKUT 170 (IAC)

Date: Mar 26, 2015
Jurisdiction of the Anti-Trafficking Convention over Historic Trafficking Victims: Nguyen [2015] UKUT 170 (IAC) Introduction The case of Nguyen ([2015] UKUT 170 (IAC)) presents a significant...
Clarifying 'Realistic Prospects' for Community Use: Insights from Evenden Estates v. Brighton and Hove City Council

Clarifying 'Realistic Prospects' for Community Use: Insights from Evenden Estates v. Brighton and Hove City Council

Date: Mar 25, 2015
Clarifying 'Realistic Prospects' for Community Use: Insights from Evenden Estates v. Brighton and Hove City Council Introduction The case of Evenden Estates v. Brighton and Hove City Council & Anor...
Credit Agricole v Papadimitriou: Establishing Constructive Notice in Banking Transactions

Credit Agricole v Papadimitriou: Establishing Constructive Notice in Banking Transactions

Date: Mar 25, 2015
Credit Agricole v Papadimitriou: Establishing Constructive Notice in Banking Transactions Introduction The case of Credit Agricole Corporation and Investment Bank v. Papadimitriou (Gibraltar) ([2015]...
Kittel Principle Reinforced: Tribunal Upholds Denial of VAT Input Tax Credits in MTIC Fraud Case

Kittel Principle Reinforced: Tribunal Upholds Denial of VAT Input Tax Credits in MTIC Fraud Case

Date: Mar 25, 2015
Kittel Principle Reinforced: Tribunal Upholds Denial of VAT Input Tax Credits in MTIC Fraud Case Introduction The case of BTS Specialised Equipment Ltd & Anor v. Revenue & Customs ([2015] UKFTT 136...
Proportionality in Temporary Separation under Appendix FM: Insights from Chen v Secretary of State for the Home Department

Proportionality in Temporary Separation under Appendix FM: Insights from Chen v Secretary of State for the Home Department

Date: Mar 25, 2015
Proportionality in Temporary Separation under Appendix FM: Insights from Chen v Secretary of State for the Home Department Introduction The case of R (on the application of Chen) v Secretary of State...
Establishing Liability for Dishonest Assistance and Breach of Fiduciary Duty in Offshore Financial Transactions: Central Bank of Ecuador v Conticorp SA and Ors

Establishing Liability for Dishonest Assistance and Breach of Fiduciary Duty in Offshore Financial Transactions: Central Bank of Ecuador v Conticorp SA and Ors

Date: Mar 24, 2015
Establishing Liability for Dishonest Assistance and Breach of Fiduciary Duty in Offshore Financial Transactions: Central Bank of Ecuador v Conticorp SA and Ors Introduction The case of Central Bank...
Clarifying Statutory Records and Information Requirements: The Couldwell Concrete Flooring Ltd v. Revenue & Customs Decision

Clarifying Statutory Records and Information Requirements: The Couldwell Concrete Flooring Ltd v. Revenue & Customs Decision

Date: Mar 24, 2015
Clarifying Statutory Records and Information Requirements: The Couldwell Concrete Flooring Ltd v. Revenue & Customs Decision Introduction Couldwell Concrete Flooring Ltd v. Revenue & Customs ([2015]...
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