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  • Commentaries

United Kingdom Case Commentaries

Reaffirming Transitional Provisions and Article 8 Rights in Immigration Law: The Khairdin Judgment

Reaffirming Transitional Provisions and Article 8 Rights in Immigration Law: The Khairdin Judgment

Date: Nov 29, 2014
Reaffirming Transitional Provisions and Article 8 Rights in Immigration Law: The Khairdin Judgment Introduction The case of Khairdin, R (on the application of) v. Secretary of State for the Home...
Clarity in Pleading Fraud in Tax Tribunals: Citibank NA v. Revenue & Customs [2014] UKFTT 1063 (TC)

Clarity in Pleading Fraud in Tax Tribunals: Citibank NA v. Revenue & Customs [2014] UKFTT 1063 (TC)

Date: Nov 29, 2014
Clarity in Pleading Fraud in Tax Tribunals: Citibank NA v. Revenue & Customs [2014] UKFTT 1063 (TC) Introduction The case of Citibank NA v. Revenue & Customs ([2014] UKFTT 1063 (TC)) is a pivotal...
Transparency in Environmental Information: DEFRA v. Information Commissioner Judgment Analysis

Transparency in Environmental Information: DEFRA v. Information Commissioner Judgment Analysis

Date: Nov 29, 2014
Transparency in Environmental Information: DEFRA v. Information Commissioner Judgment Analysis Introduction The case of Department for Environment Food and Rural Affairs v. The Information...
Tribunal Jurisdiction and Locus Standi in VAT Appeals: Insights from Mather v. HMRC [2014]

Tribunal Jurisdiction and Locus Standi in VAT Appeals: Insights from Mather v. HMRC [2014]

Date: Nov 29, 2014
Tribunal Jurisdiction and Locus Standi in VAT Appeals: Insights from Mather v. Revenue & Customs [2014] Introduction The case of Mather v. Revenue & Customs [2014] UKFTT 1062 (TC) addresses key...
Upholding the 'Knew or Should Have Known' Standard and Addressing Apparent Bias in MTIC VAT Fraud: GSM Export Ltd & Anor v. HMRC ([2014] UKUT 529 (TCC))

Upholding the 'Knew or Should Have Known' Standard and Addressing Apparent Bias in MTIC VAT Fraud: GSM Export Ltd & Anor v. HMRC ([2014] UKUT 529 (TCC))

Date: Nov 28, 2014
Upholding the 'Knew or Should Have Known' Standard and Addressing Apparent Bias in MTIC VAT Fraud: GSM Export Ltd & Anor v. HMRC ([2014] UKUT 529 (TCC)) Introduction The case of GSM Export (UK) Ltd &...
Anti-Suit Injunctions in Insolvency: Stichting Shell Pensioenfonds v. Krys & Anor

Anti-Suit Injunctions in Insolvency: Stichting Shell Pensioenfonds v. Krys & Anor

Date: Nov 27, 2014
Anti-Suit Injunctions in Insolvency: Stichting Shell Pensioenfonds v. Krys & Anor Introduction The case of Stichting Shell Pensioenfonds v. Krys & Anor ([2015] AC 616) presents a pivotal judgment...
Affirmation of Strict Compliance with Disclosure Orders: Insights from Prince Abdulaziz v. Apex Global Management Ltd & Anor

Affirmation of Strict Compliance with Disclosure Orders: Insights from Prince Abdulaziz v. Apex Global Management Ltd & Anor

Date: Nov 27, 2014
Affirmation of Strict Compliance with Disclosure Orders: Insights from Prince Abdulaziz v. Apex Global Management Ltd & Anor Introduction The case of Prince Abdulaziz v. Apex Global Management Ltd &...
PP and SP v. Trustees of Leicester Grammar School (SEN) [2014] UKUT 520 (AAC): Redefining Disability Criteria in Educational Settings

PP and SP v. Trustees of Leicester Grammar School (SEN) [2014] UKUT 520 (AAC): Redefining Disability Criteria in Educational Settings

Date: Nov 21, 2014
PP and SP v. Trustees of Leicester Grammar School (SEN) [2014] UKUT 520 (AAC): Redefining Disability Criteria in Educational Settings Introduction The case of PP and SP v. Trustees of Leicester...
Limitations on Reasonable Excuse for Late Tax Payment: Insights from Olsen v. Revenue & Customs

Limitations on Reasonable Excuse for Late Tax Payment: Insights from Olsen v. Revenue & Customs

Date: Nov 20, 2014
Limitations on Reasonable Excuse for Late Tax Payment: Insights from Olsen v. Revenue & Customs Introduction Olsen v. Revenue & Customs ([2013] UKFTT 134 (TC)) is a pivotal case adjudicated by the...
VAT Treatment of Charitable Construction Activities: Insights from Revenue & Customs v. Longridge On The Thames [2014] UKUT 504 (TCC)

VAT Treatment of Charitable Construction Activities: Insights from Revenue & Customs v. Longridge On The Thames [2014] UKUT 504 (TCC)

Date: Nov 14, 2014
VAT Treatment of Charitable Construction Activities: Insights from Revenue & Customs v. Longridge On The Thames ([2014] UKUT 504 (TCC)) Introduction The case of Revenue & Customs v. Longridge On The...
Fidex Limited v. Revenue & Customs: Establishing the Scope of Anti-Avoidance under Schedule 9, Paragraph 13 FA 1996

Fidex Limited v. Revenue & Customs: Establishing the Scope of Anti-Avoidance under Schedule 9, Paragraph 13 FA 1996

Date: Nov 14, 2014
Fidex Limited v. Revenue & Customs: Establishing the Scope of Anti-Avoidance under Schedule 9, Paragraph 13 FA 1996 Introduction The case of Fidex Limited v. Revenue & Customs ([2014] UKUT 454 (TCC))...
Supreme Court Establishes Mandatory Court Orders for Evictions from Temporary Accommodation under PEA 1977

Supreme Court Establishes Mandatory Court Orders for Evictions from Temporary Accommodation under PEA 1977

Date: Nov 13, 2014
Supreme Court Establishes Mandatory Court Orders for Evictions from Temporary Accommodation under PEA 1977 Introduction The United Kingdom Supreme Court's decision in ZH and CN, R (on the...
Reopening Unfair Debtor-Creditor Relationships under Section 140A: Plevin v Paragon Personal Finance Ltd

Reopening Unfair Debtor-Creditor Relationships under Section 140A: Plevin v Paragon Personal Finance Ltd

Date: Nov 13, 2014
Reopening Unfair Debtor-Creditor Relationships under Section 140A: Plevin v Paragon Personal Finance Ltd Introduction The case of Plevin v. Paragon Personal Finance Ltd ([2014] WLR(D) 487) addresses...
VAT Exemption for Private Tuition in Pilates: Insights from Hocking v. Revenue & Customs [2014] UKFTT 1034 (TC)

VAT Exemption for Private Tuition in Pilates: Insights from Hocking v. Revenue & Customs [2014] UKFTT 1034 (TC)

Date: Nov 13, 2014
VAT Exemption for Private Tuition in Pilates: Insights from Hocking v. Revenue & Customs [2014] UKFTT 1034 (TC) Introduction Hocking v. Revenue & Customs ([2014] UKFTT 1034 (TC)) is a significant...
Interference with Article 10 Rights in National Security Context: A Comprehensive Analysis of R (Lord Carlile of Berriew QC) v. Secretary of State for the Home Department

Interference with Article 10 Rights in National Security Context: A Comprehensive Analysis of R (Lord Carlile of Berriew QC) v. Secretary of State for the Home Department

Date: Nov 13, 2014
Interference with Article 10 Rights in National Security Context: A Comprehensive Analysis of R (Lord Carlile of Berriew QC) v. Secretary of State for the Home Department Introduction The case of R...
Sims v. Dacorum Borough Council: Upholding Joint Tenancy Termination Rights under the Housing Act 1985

Sims v. Dacorum Borough Council: Upholding Joint Tenancy Termination Rights under the Housing Act 1985

Date: Nov 13, 2014
Sims v. Dacorum Borough Council: Upholding Joint Tenancy Termination Rights under the Housing Act 1985 Introduction Sims v. Dacorum Borough Council ([2014] WLR(D) 490) is a landmark judgment...
Discretionary Powers in UK Immigration: Insights from Sultana and Others [2014]

Discretionary Powers in UK Immigration: Insights from Sultana and Others [2014]

Date: Nov 13, 2014
Discretionary Powers in UK Immigration: Insights from Sultana and Others [2014] Introduction The case of Sultana and Others (Rules: Waiver/Further Enquiry; Discretion) ([2014] UKUT 540 (IAC))...
Bhimani v. Secretary of State: Affirming the Necessity of Written Conditions for Changing Educational Institutions under Tier 4 Visa

Bhimani v. Secretary of State: Affirming the Necessity of Written Conditions for Changing Educational Institutions under Tier 4 Visa

Date: Nov 12, 2014
Bhimani v. Secretary of State: Affirming the Necessity of Written Conditions for Changing Educational Institutions under Tier 4 Visa Introduction The case of Bhimani (Student: Switching Institution:...
Singularis Holdings Ltd v. PricewaterhouseCoopers (Bermuda): Limits on Common Law Assistance in Foreign Liquidations

Singularis Holdings Ltd v. PricewaterhouseCoopers (Bermuda): Limits on Common Law Assistance in Foreign Liquidations

Date: Nov 11, 2014
Singularis Holdings Ltd v. PricewaterhouseCoopers (Bermuda): Limits on Common Law Assistance in Foreign Liquidations Introduction The case of Singularis Holdings Ltd v. PricewaterhouseCoopers...
Procedural Fairness in Marriage of Convenience Assessments: Insights from Miah v Secretary of State for the Home Department

Procedural Fairness in Marriage of Convenience Assessments: Insights from Miah v Secretary of State for the Home Department

Date: Nov 11, 2014
Procedural Fairness in Marriage of Convenience Assessments: Insights from Miah v Secretary of State for the Home Department Introduction The case of Miah v Secretary of State for the Home Department...
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