United Kingdom Case Commentaries

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

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

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)

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

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

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

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

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

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)

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

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

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

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

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

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...

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

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)

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

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

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)...