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  • Commentaries

United Kingdom Case Commentaries

Proper Application of Income Tax Act Sections 67 and 68(3) on Farming Loss Relief

Proper Application of Income Tax Act Sections 67 and 68(3) on Farming Loss Relief

Date: Oct 8, 2014
Proper Application of Income Tax Act Sections 67 and 68(3) on Farming Loss Relief Introduction The case of Christopher John French & Margaret Alexander French v. The Commissioners for Her Majesty's...
Country Guidance Reset on Somalia: No General Article 15(c) Risk to Ordinary Civilians in Mogadishu; Clan as Social Support, No Forced Recruitment, and Structured Returnee Assessment (MOJ & Ors [2014] UKUT 442 (IAC))

Country Guidance Reset on Somalia: No General Article 15(c) Risk to Ordinary Civilians in Mogadishu; Clan as Social Support, No Forced Recruitment, and Structured Returnee Assessment (MOJ & Ors [2014] UKUT 442 (IAC))

Date: Oct 4, 2014
Country Guidance Reset on Somalia: No General Article 15(c) Risk to Ordinary Civilians in Mogadishu; Clan as Social Support, No Forced Recruitment, and Structured Returnee Assessment (MOJ & Ors...
Revenue and Customs v. BPP Holdings Ltd & Ors: Upholding Fair Tribunal Processes

Revenue and Customs v. BPP Holdings Ltd & Ors: Upholding Fair Tribunal Processes

Date: Oct 4, 2014
Revenue and Customs v. BPP Holdings Ltd & Ors: Upholding Fair Tribunal Processes Introduction The case of Revenue and Customs v. BPP Holdings Ltd & Ors ([2015] STC 415) was adjudicated by the Upper...
Substantive Legitimate Expectation in Immigration Law: Analysis of Mehmood (2014) UKUT 469 (IAC)

Substantive Legitimate Expectation in Immigration Law: Analysis of Mehmood (2014) UKUT 469 (IAC)

Date: Oct 3, 2014
Substantive Legitimate Expectation in Immigration Law: Analysis of Mehmood ([2014] UKUT 469 (IAC)) Introduction The case of Mehmood ([2014] UKUT 469 (IAC)) presents a significant examination of the...
Clarifying Housing Benefit Eligibility: Blackburn with Darwen Borough Council v. DA (HB) [2014] UKUT 431 (AAC)

Clarifying Housing Benefit Eligibility: Blackburn with Darwen Borough Council v. DA (HB) [2014] UKUT 431 (AAC)

Date: Sep 26, 2014
Clarifying Housing Benefit Eligibility: Blackburn with Darwen Borough Council v. DA (HB) [2014] UKUT 431 (AAC) Introduction The case of Blackburn with Darwen Borough Council v. DA (HB) ([2014] UKUT...
Kerr v Secretary of State for the Home Department: Establishing Nuances in Article 8 Immigration Claims

Kerr v Secretary of State for the Home Department: Establishing Nuances in Article 8 Immigration Claims

Date: Sep 26, 2014
Kerr v Secretary of State for the Home Department: Establishing Nuances in Article 8 Immigration Claims Introduction The case Kerr, R (on the application of) v. Secretary of State for the Home...
Enhanced Duty of Candour and Judicial Review Protocols in Immigration Law: Insights from Mahmood v. Home Department

Enhanced Duty of Candour and Judicial Review Protocols in Immigration Law: Insights from Mahmood v. Home Department

Date: Sep 24, 2014
Enhanced Duty of Candour and Judicial Review Protocols in Immigration Law: Insights from Mahmood v. Secretary of State for the Home Department Introduction The case of R (on the application of Bilal...
Treatment of Signing Bonuses and Repayments in Taxation: Revenue and Customs v. Martin [2014] UKUT 0429 (TCC)

Treatment of Signing Bonuses and Repayments in Taxation: Revenue and Customs v. Martin [2014] UKUT 0429 (TCC)

Date: Sep 23, 2014
Treatment of Signing Bonuses and Repayments in Taxation: Revenue and Customs v. Martin [2014] UKUT 0429 (TCC) Introduction The case of Revenue And Customs v. Martin ([2014] BTC 527) was adjudicated...
Allocation of Legal Costs in Will Validation Disputes: Insights from Marley v. Rawlings & Anor (Rev 2) [2014] UKSC 2

Allocation of Legal Costs in Will Validation Disputes: Insights from Marley v. Rawlings & Anor (Rev 2) [2014] UKSC 2

Date: Sep 19, 2014
Allocation of Legal Costs in Will Validation Disputes: Insights from Marley v. Rawlings & Anor (Rev 2) [2014] UKSC 2 Introduction The case of Marley v. Rawlings & Anor (Rev 2) [2014] UKSC 2 addresses...
Upper Tribunal Clarifies Separation of Equality Act 2010 and ESA Regulation 29(2)(b)

Upper Tribunal Clarifies Separation of Equality Act 2010 and ESA Regulation 29(2)(b)

Date: Sep 19, 2014
Upper Tribunal Clarifies Separation of Equality Act 2010 and ESA Regulation 29(2)(b) Introduction The case JS v JS v. Secretary of State for Work and Pensions (ESA) ([2014] UKUT 428 (AAC)) was...
Single Excise Duty Point Principle Established in B & M Retail Ltd v. Revenue & Customs

Single Excise Duty Point Principle Established in B & M Retail Ltd v. Revenue & Customs

Date: Sep 17, 2014
Single Excise Duty Point Principle Established in B & M Retail Ltd v. Revenue & Customs Introduction The case of B & M Retail Ltd v. Revenue & Customs ([2014] UKFTT 902 (TC)) addresses critical...
Upper Tribunal Clarifies Application of Regulation 35(2) in ESA Appeals: Strengthening Safeguards for Vulnerable Claimants

Upper Tribunal Clarifies Application of Regulation 35(2) in ESA Appeals: Strengthening Safeguards for Vulnerable Claimants

Date: Sep 16, 2014
Upper Tribunal Clarifies Application of Regulation 35(2) in ESA Appeals: Strengthening Safeguards for Vulnerable Claimants Introduction The case of IM v. Secretary of State for Work and Pensions...
Spring Salmon & Seafood Ltd v. Revenue & Customs: Upholding PAYE and NIC Liabilities Despite Time Bar and Settlement Agreements

Spring Salmon & Seafood Ltd v. Revenue & Customs: Upholding PAYE and NIC Liabilities Despite Time Bar and Settlement Agreements

Date: Sep 12, 2014
Spring Salmon & Seafood Ltd v. Revenue & Customs: Upholding PAYE and NIC Liabilities Despite Time Bar and Settlement Agreements Introduction The case of Spring Salmon & Seafood Ltd v. Revenue &...
Redrose Ltd v. Thomas: Establishing New Guidelines for R & E Valuations of Self-Catering Holiday Units

Redrose Ltd v. Thomas: Establishing New Guidelines for R & E Valuations of Self-Catering Holiday Units

Date: Sep 11, 2014
Redrose Ltd v. Thomas: Establishing New Guidelines for R & E Valuations of Self-Catering Holiday Units Introduction Redrose Ltd v. Thomas ([2014] UKUT 311 (LC)) is a pivotal case heard by the Upper...
Elim Court RTM Co Ltd v. Avon Freeholds Ltd: Mandatory Weekend Inspection and Proper Landlord Service for Valid Right to Manage Claims

Elim Court RTM Co Ltd v. Avon Freeholds Ltd: Mandatory Weekend Inspection and Proper Landlord Service for Valid Right to Manage Claims

Date: Sep 11, 2014
Elim Court RTM Co Ltd v. Avon Freeholds Ltd: Mandatory Weekend Inspection and Proper Landlord Service for Valid Right to Manage Claims Introduction The case of Elim Court RTM Co Ltd v. Avon Freeholds...
Robertson v. Swift: Enhancing Consumer Cancellation Rights under the 2008 Regulations

Robertson v. Swift: Enhancing Consumer Cancellation Rights under the 2008 Regulations

Date: Sep 10, 2014
Robertson v. Swift: Enhancing Consumer Cancellation Rights under the 2008 Regulations Introduction Robertson v. Swift ([2014] 4 All ER 869) is a landmark judgment delivered by the United Kingdom...
Alternative Power Solution Ltd v Central Electricity Board: Reaffirming the Strict Standards for Fraud Exception in Letters of Credit

Alternative Power Solution Ltd v Central Electricity Board: Reaffirming the Strict Standards for Fraud Exception in Letters of Credit

Date: Sep 10, 2014
Alternative Power Solution Ltd v Central Electricity Board: Reaffirming the Strict Standards for Fraud Exception in Letters of Credit Introduction The case of Alternative Power Solution Ltd v....
Time-Barred VAT Claims Cannot Be Assigned: Taylor Clark Leisure Plc v. Revenue and Customs [2015] STC 223

Time-Barred VAT Claims Cannot Be Assigned: Taylor Clark Leisure Plc v. Revenue and Customs [2015] STC 223

Date: Sep 9, 2014
Time-Barred VAT Claims Cannot Be Assigned: Taylor Clark Leisure Plc v. Revenue and Customs [2015] STC 223 Introduction In the landmark case of Taylor Clark Leisure Plc v. Revenue and Customs ([2015]...
Establishing Judicial Discretion in HMRC's Discovery Assessments: Insights from Hargreaves v. Revenue And Customs [2015] STC 905

Establishing Judicial Discretion in HMRC's Discovery Assessments: Insights from Hargreaves v. Revenue And Customs [2015] STC 905

Date: Sep 9, 2014
Establishing Judicial Discretion in HMRC's Discovery Assessments: Insights from Hargreaves v. Revenue And Customs [2015] STC 905 Introduction Hargreaves v. Revenue And Customs [2015] STC 905 is a...
Upper Tribunal Decision Repealing FP (Return Cabinda Non-Luandan) Angola CG [2014] UKUT 434 (IAC): A Comprehensive Commentary

Upper Tribunal Decision Repealing FP (Return Cabinda Non-Luandan) Angola CG [2014] UKUT 434 (IAC): A Comprehensive Commentary

Date: Sep 9, 2014
Upper Tribunal Decision Repealing FP (Return Cabinda Non-Luandan) Angola CG [2014] UKUT 434 (IAC): A Comprehensive Commentary Introduction The case of MB (Cabinda risk) (CG) Angola CG [2014] UKUT 434...
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