United Kingdom Case Commentaries

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

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

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

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

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

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

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

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

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'

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

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

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

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

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

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...

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)

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

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]

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))

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 &...