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  • Commentaries

United Kingdom Case Commentaries

Establishing the Reasonableness Standard for Cost Awards in Tribunals: MORI v HMRC

Establishing the Reasonableness Standard for Cost Awards in Tribunals: MORI v HMRC

Date: Jan 16, 2015
Establishing the Reasonableness Standard for Cost Awards in Tribunals: Market & Opinion Research International Ltd v. Revenue & Customs ([2015] BVC 504) Introduction Market & Opinion Research...
BM v Secretary of State for Work and Pensions: Re-defining DLA Eligibility for Children with Functional Disabilities

BM v Secretary of State for Work and Pensions: Re-defining DLA Eligibility for Children with Functional Disabilities

Date: Jan 15, 2015
BM v Secretary of State for Work and Pensions: Re-defining DLA Eligibility for Children with Functional Disabilities Introduction The case of BM v Secretary of State for Work and Pensions (DLA)...
Determining Rateable Value of Plant and Machinery: Insights from Berry v. Iceland Foods Ltd [2015]

Determining Rateable Value of Plant and Machinery: Insights from Berry v. Iceland Foods Ltd [2015]

Date: Jan 15, 2015
Determining Rateable Value of Plant and Machinery: Insights from Berry v. Iceland Foods Ltd [2015] Introduction In the landmark case of Berry (VO) v. Iceland Foods Ltd ([2015] RA 201), the Upper...
No Right to Appeal Statutory Information Notices: Insights from Spring Capital Ltd v. Revenue & Customs [2015] UKFTT 8 (TC)

No Right to Appeal Statutory Information Notices: Insights from Spring Capital Ltd v. Revenue & Customs [2015] UKFTT 8 (TC)

Date: Jan 13, 2015
No Right to Appeal Statutory Information Notices: Insights from Spring Capital Ltd v. Revenue & Customs [2015] UKFTT 8 (TC) Introduction The case of Spring Capital Ltd v. Revenue & Customs ([2015]...
Service Charge Apportionment and Section 27A(6) LTA 1985: Establishing Tribunal Jurisdiction in Gater & Ors v Wellington Real Estates Ltd

Service Charge Apportionment and Section 27A(6) LTA 1985: Establishing Tribunal Jurisdiction in Gater & Ors v Wellington Real Estates Ltd

Date: Dec 19, 2014
Service Charge Apportionment and Section 27A(6) LTA 1985: Establishing Tribunal Jurisdiction in Gater & Ors v Wellington Real Estates Ltd Introduction The case of Gater & Ors v. Wellington Real...
Erridge v. Revenue & Customs: Restriction on Sideways Relief for Farming Losses Confirmed

Erridge v. Revenue & Customs: Restriction on Sideways Relief for Farming Losses Confirmed

Date: Dec 19, 2014
Erridge v. Revenue & Customs: Restriction on Sideways Relief for Farming Losses Confirmed Introduction The case of Erridge v. Revenue & Customs ([2015] UKFTT 89 (TC)) addressed a pivotal issue in the...
UK Supreme Court Upholds Disenfranchisement of Convicted Prisoners in Scottish Independence Referendum

UK Supreme Court Upholds Disenfranchisement of Convicted Prisoners in Scottish Independence Referendum

Date: Dec 18, 2014
UK Supreme Court Upholds Disenfranchisement of Convicted Prisoners in Scottish Independence Referendum Introduction The case of Moohan & Anor v. The Lord Advocate (2015 SC (UKSC) 1) addressed the...
Expanding the Scope of Conscientious Objection in Abortion Services: Greater Glasgow Health Board v. Doogan & Anor

Expanding the Scope of Conscientious Objection in Abortion Services: Greater Glasgow Health Board v. Doogan & Anor

Date: Dec 18, 2014
Expanding the Scope of Conscientious Objection in Abortion Services: Greater Glasgow Health Board v. Doogan & Anor Introduction The case of Greater Glasgow Health Board v. Doogan & Anor ([2015] 2 WLR...
Upper Tribunal Dismisses FOIA Appeal in Goldsmith International Business School v. Information Commissioner: Reinforcing the Absolute Nature of FOIA Exemptions

Upper Tribunal Dismisses FOIA Appeal in Goldsmith International Business School v. Information Commissioner: Reinforcing the Absolute Nature of FOIA Exemptions

Date: Dec 17, 2014
Upper Tribunal Dismisses FOIA Appeal in Goldsmith International Business School v. Information Commissioner: Reinforcing the Absolute Nature of FOIA Exemptions Introduction The case of Goldsmith...
Asylum Protection for Christians in Pakistan: New Legal Precedents from the AK & SK Judgment

Asylum Protection for Christians in Pakistan: New Legal Precedents from the AK & SK Judgment

Date: Dec 16, 2014
Asylum Protection for Christians in Pakistan: New Legal Precedents from the AK & SK Judgment Introduction The case of AK & SK (Christians: risk) Pakistan (CG) ([2014] UKUT 569 (IAC)) represents a...
Broad Interpretation of FOIA's Designation Order Confirmed in UCAS v Information Commissioner

Broad Interpretation of FOIA's Designation Order Confirmed in UCAS v Information Commissioner

Date: Dec 12, 2014
Broad Interpretation of FOIA's Designation Order Confirmed in UCAS v Information Commissioner Introduction The case of The University and Colleges Admission Services v. The Information Commissioner...
Supreme Court Establishes Ancillary Duty in Prisoner Rehabilitation under Article 5

Supreme Court Establishes Ancillary Duty in Prisoner Rehabilitation under Article 5

Date: Dec 11, 2014
Supreme Court Establishes Ancillary Duty in Prisoner Rehabilitation under Article 5 Introduction The case of Haney & Ors R (on the application of) v. The Secretary of State for Justice ([2015] 2 All...
Reaffirmation of the Benefit of the Doubt in Asylum Credibility Assessments: KS (benefit of the doubt) Judgment

Reaffirmation of the Benefit of the Doubt in Asylum Credibility Assessments: KS (benefit of the doubt) Judgment

Date: Dec 11, 2014
Reaffirmation of the Benefit of the Doubt in Asylum Credibility Assessments: KS (benefit of the doubt) Judgment Introduction The Upper Tribunal (Immigration and Asylum Chamber) in the case of KS...
Assethold Ltd v. Watts [2014]: Expanding the Scope of Service Charge Recoveries in Lease Agreements

Assethold Ltd v. Watts [2014]: Expanding the Scope of Service Charge Recoveries in Lease Agreements

Date: Dec 9, 2014
Assethold Ltd v. Watts [2014]: Expanding the Scope of Service Charge Recoveries in Lease Agreements Introduction Assethold Ltd v. Watts ([2014] UKUT 537 (LC)) is a pivotal case adjudicated by the...
Upper Tribunal Establishes Reasonable Recipient Test for Validity of Counter-Notices in RTM Appeals: Analysis of 'St Stephens Mansions RTM Co Ltd & Anor v Fairhold NW Ltd & Anor'

Upper Tribunal Establishes Reasonable Recipient Test for Validity of Counter-Notices in RTM Appeals: Analysis of 'St Stephens Mansions RTM Co Ltd & Anor v Fairhold NW Ltd & Anor'

Date: Dec 5, 2014
Upper Tribunal Establishes Reasonable Recipient Test for Validity of Counter-Notices in RTM Appeals: Analysis of St Stephens Mansions RTM Company Ltd & Anor v Fairhold NW Ltd & Anor Introduction The...
BT v. Ofcom: Determining Interest Rates and Cost Allocation in Telecommunications Overcharging

BT v. Ofcom: Determining Interest Rates and Cost Allocation in Telecommunications Overcharging

Date: Dec 5, 2014
BT v. Ofcom: Determining Interest Rates and Cost Allocation in Telecommunications Overcharging Introduction The case of British Telecommunications PLC v. Office of Communications (Ethernet...
Enhancing Compensation for Unlawful Evictions: Insights from Loveridge v. Lambeth

Enhancing Compensation for Unlawful Evictions: Insights from Loveridge v. Lambeth

Date: Dec 4, 2014
Enhancing Compensation for Unlawful Evictions: Insights from Loveridge v. Lambeth Introduction Loveridge v. London Borough of Lambeth ([2015] 1 All ER 513) is a pivotal case adjudicated by the United...
Enhancing Evidential Standards in Tax Credit Claims: SB v. Revenue and Customs (TC) [2014] UKUT 543 (AAC) Commentary

Enhancing Evidential Standards in Tax Credit Claims: SB v. Revenue and Customs (TC) [2014] UKUT 543 (AAC) Commentary

Date: Dec 4, 2014
Enhancing Evidential Standards in Tax Credit Claims: SB v. Revenue and Customs (TC) [2014] UKUT 543 (AAC) Introduction The case of SB v. Revenue and Customs (TC), adjudicated by the Upper Tribunal's...
Upper Tribunal Upholds HMRC's Daily Penalty Notices for Late Tax Returns: A New Precedent Under Finance Act 2009 Schedule 55

Upper Tribunal Upholds HMRC's Daily Penalty Notices for Late Tax Returns: A New Precedent Under Finance Act 2009 Schedule 55

Date: Dec 3, 2014
Upper Tribunal Upholds HMRC's Daily Penalty Notices for Late Tax Returns: A New Precedent Under Finance Act 2009 Schedule 55 Introduction The case of Revenue & Customs v. Donaldson ([2014] UKUT 536...
JO and Others (Section 55 Duty) Nigeria: Upholding the Best Interests of the Child in Immigration Decisions

JO and Others (Section 55 Duty) Nigeria: Upholding the Best Interests of the Child in Immigration Decisions

Date: Dec 2, 2014
JO and Others (Section 55 Duty) Nigeria: Upholding the Best Interests of the Child in Immigration Decisions Introduction In the case of JO and Others (Section 55 Duty) Nigeria [2015] INLR 481, the...
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