United Kingdom Case Commentaries

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]

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

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

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

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

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

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

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

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

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)

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

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

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

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

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)...

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)

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

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

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)

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...