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  • Commentaries

United Kingdom Case Commentaries

Defining Negligence in Tax Filings: Insights from Martin v Revenue & Customs [2014] UKFTT 1021 (TC)

Defining Negligence in Tax Filings: Insights from Martin v Revenue & Customs [2014] UKFTT 1021 (TC)

Date: Nov 11, 2014
Defining Negligence in Tax Filings: Insights from Martin v Revenue & Customs [2014] UKFTT 1021 (TC) Introduction Case Citation: Martin v. Revenue & Customs ([2014] UKFTT 1021 (TC)) Court: First-tier...
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...
Reaffirmation of Open Inter Partes Justice in Extradition Proceedings: VB & Ors v. Westminster Magistrates [2015] AC 1195

Reaffirmation of Open Inter Partes Justice in Extradition Proceedings: VB & Ors v. Westminster Magistrates [2015] AC 1195

Date: Nov 6, 2014
Reaffirmation of Open Inter Partes Justice in Extradition Proceedings: VB & Ors v. Westminster Magistrates [2015] AC 1195 Introduction The case of VB & Ors v. Westminster Magistrates ([2015] AC 1195)...
Equitable Compensation for Breach of Trust: AIB Group (UK) Plc v. Mark Redler & Co Solicitors [2014] 3 WLR 1367

Equitable Compensation for Breach of Trust: AIB Group (UK) Plc v. Mark Redler & Co Solicitors [2014] 3 WLR 1367

Date: Nov 6, 2014
Equitable Compensation for Breach of Trust: AIB Group (UK) Plc v. Mark Redler & Co Solicitors [2014] 3 WLR 1367 Introduction The case of AIB Group (UK) Plc v. Mark Redler & Co Solicitors delves into...
Telchadder v Wickland Holdings Ltd: Legal Standards for Remediable Breaches of Anti-Social Covenants under the Mobile Homes Act 1983

Telchadder v Wickland Holdings Ltd: Legal Standards for Remediable Breaches of Anti-Social Covenants under the Mobile Homes Act 1983

Date: Nov 6, 2014
Telchadder v Wickland Holdings Ltd: Legal Standards for Remediable Breaches of Anti-Social Covenants under the Mobile Homes Act 1983 Introduction Telchadder v Wickland Holdings Ltd ([2015] 1 All ER...
Inclusion of Non-Guaranteed Overtime in Holiday Pay under Working Time Regulations

Inclusion of Non-Guaranteed Overtime in Holiday Pay under Working Time Regulations

Date: Nov 5, 2014
Inclusion of Non-Guaranteed Overtime in Holiday Pay under Working Time Regulations Introduction The case of Bear Scotland Ltd & Ors v Fulton & Ors ([2015] ICR 221) addressed critical issues regarding...
Limits on First-tier Tribunal's Jurisdiction in Criminal Injuries Compensation Appeals

Limits on First-tier Tribunal's Jurisdiction in Criminal Injuries Compensation Appeals

Date: Nov 5, 2014
Limits on First-tier Tribunal's Jurisdiction in Criminal Injuries Compensation Appeals Introduction The case of R (SB & Ors) v. First-tier Tribunal and CICA (Criminal Injuries Compensation: other)...
UK Supreme Court Limits Illegality Defense to Public Interest in Servier v Apotex

UK Supreme Court Limits Illegality Defense to Public Interest in Servier v Apotex

Date: Oct 30, 2014
UK Supreme Court Limits Illegality Defense to Public Interest in Servier v Apotex Introduction The case of Les Laboratoires Servier & Anor v. Apotex Inc & Ors ([2015] 1 All ER 671) adjudicated by the...
Oludoyi & Ors v Secretary of State for the Home Department: Upholding Comprehensive Article 8 Assessments Without Threshold Barriers

Oludoyi & Ors v Secretary of State for the Home Department: Upholding Comprehensive Article 8 Assessments Without Threshold Barriers

Date: Oct 30, 2014
Oludoyi & Ors v Secretary of State for the Home Department: Upholding Comprehensive Article 8 Assessments Without Threshold Barriers Introduction The case of Oludoyi & Ors v Secretary of State for...
Fair Consultation Requirements in Local Authority Tax Scheme Revisions: Moseley v London Borough of Haringey [2014] UKSC 56

Fair Consultation Requirements in Local Authority Tax Scheme Revisions: Moseley v London Borough of Haringey [2014] UKSC 56

Date: Oct 30, 2014
Fair Consultation Requirements in Local Authority Tax Scheme Revisions: Moseley v London Borough of Haringey [2014] UKSC 56 1. Introduction The case of Moseley, R (on the application of) v. London...
Affirmation of Burden of Proof and Procedural Rigor in VAT Hardship Appeals: Insights from Totel Ltd v Revenue and Customs [2014] UKUT 0485

Affirmation of Burden of Proof and Procedural Rigor in VAT Hardship Appeals: Insights from Totel Ltd v Revenue and Customs [2014] UKUT 0485

Date: Oct 28, 2014
Affirmation of Burden of Proof and Procedural Rigor in VAT Hardship Appeals: Insights from Totel Ltd v Revenue and Customs [2014] UKUT 0485 Introduction The case of Totel Ltd v Revenue and Customs...
Occupancy Conditions as Prohibition on Separate Use for VAT Refund Eligibility

Occupancy Conditions as Prohibition on Separate Use for VAT Refund Eligibility

Date: Oct 25, 2014
Occupancy Conditions as Prohibition on Separate Use for VAT Refund Eligibility Introduction In the case of Revenue and Customs v. Shields ([2014] UKUT 453 (TCC)), the Upper Tribunal addressed...
McDonald v National Grid: Expanding the Scope of Asbestos Regulations in Occupational Safety

McDonald v National Grid: Expanding the Scope of Asbestos Regulations in Occupational Safety

Date: Oct 23, 2014
McDonald v National Grid: Expanding the Scope of Asbestos Regulations in Occupational Safety Introduction The case of McDonald v. National Grid Electricity Transmission Plc ([2015] 1 AC 1128) is a...
Scott v Southern Pacific Mortgages Ltd & Ors: Establishing the Indivisibility of Conveyance and Mortgage Transactions

Scott v Southern Pacific Mortgages Ltd & Ors: Establishing the Indivisibility of Conveyance and Mortgage Transactions

Date: Oct 23, 2014
Scott v Southern Pacific Mortgages Ltd & Ors: Establishing the Indivisibility of Conveyance and Mortgage Transactions Introduction Scott v Southern Pacific Mortgages Ltd & Ors ([2014] UKSC 52) is a...
Supreme Court Clarifies Jurisdiction over Channel Islands Legislative Processes in Barclay v Secretary of State for Justice

Supreme Court Clarifies Jurisdiction over Channel Islands Legislative Processes in Barclay v Secretary of State for Justice

Date: Oct 23, 2014
Supreme Court Clarifies Jurisdiction over Channel Islands Legislative Processes in Barclay v Secretary of State for Justice Introduction The case of Barclay & Anor, R (on the application of) v....
Upper Tribunal Affirms Metropolitan Police’s Compliance with FOIA Section 12 Cost Limits and Section 16 Duties

Upper Tribunal Affirms Metropolitan Police’s Compliance with FOIA Section 12 Cost Limits and Section 16 Duties

Date: Oct 23, 2014
Upper Tribunal Affirms Metropolitan Police’s Compliance with FOIA Section 12 Cost Limits and Section 16 Duties Introduction In the landmark case of Commissioner of Police for the Metropolis v. The...
Nutro UK Ltd v. Revenue & Customs: Striking Out Appeals for Lack of Cooperation

Nutro UK Ltd v. Revenue & Customs: Striking Out Appeals for Lack of Cooperation

Date: Oct 22, 2014
Nutro UK Ltd v. Revenue & Customs: Striking Out Appeals for Lack of Cooperation Introduction The case of Nutro UK Ltd v. Revenue & Customs ([2014] UKFTT 971 (TC)) was adjudicated by the First-tier...
Upper Tribunal Establishes ESA as a Unified Benefit with Dual Entitlement Pathways

Upper Tribunal Establishes ESA as a Unified Benefit with Dual Entitlement Pathways

Date: Oct 22, 2014
Upper Tribunal Establishes ESA as a Unified Benefit with Dual Entitlement Pathways Introduction The case of ILH v. Secretary of State for Work and Pensions (ESA) ([2014] UKUT 480 (AAC)) adjudicated...
VAT Exemption for Private Yoga Tuition: Tranter v. Revenue & Customs Commentary

VAT Exemption for Private Yoga Tuition: Tranter v. Revenue & Customs Commentary

Date: Oct 16, 2014
VAT Exemption for Private Yoga Tuition: Tranter v. Revenue & Customs Commentary Introduction The case of Tranter (t/a Dynamic Yoga) v. Revenue & Customs ([2014] STI 3180) delves into the intricacies...
Clarifying the Duty to Make Reasonable Adjustments in Disability Discrimination and Unfair Dismissal: General Dynamics IT Ltd v. Carranza

Clarifying the Duty to Make Reasonable Adjustments in Disability Discrimination and Unfair Dismissal: General Dynamics IT Ltd v. Carranza

Date: Oct 11, 2014
Clarifying the Duty to Make Reasonable Adjustments in Disability Discrimination and Unfair Dismissal: General Dynamics IT Ltd v. Carranza Introduction General Dynamics Information Technology Ltd v....
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