United Kingdom Case Commentaries

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)

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

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

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)

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

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

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

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

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]

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

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

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

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]

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

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...

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

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

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)

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

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]...