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  • Commentaries

United Kingdom Case Commentaries

Balancing Deportation of Foreign Criminals Against Child Welfare: Insights from Mohammed [2014] UKUT 419

Balancing Deportation of Foreign Criminals Against Child Welfare: Insights from Mohammed [2014] UKUT 419

Date: Sep 6, 2014
Balancing Deportation of Foreign Criminals Against Child Welfare: Insights from Mohammed [2014] UKUT 419 Introduction The case of Mohammed v Secretary of State for the Home Department [2014] UKUT 419...
Fairness in Adjournment Requests: Insights from Nwaigwe [2014] UKUT 418 (IAC)

Fairness in Adjournment Requests: Insights from Nwaigwe [2014] UKUT 418 (IAC)

Date: Sep 5, 2014
Fairness in Adjournment Requests: Insights from Nwaigwe [2014] UKUT 418 (IAC) Introduction The case of Nwaigwe [2014] UKUT 418 (IAC) addresses critical issues surrounding the procedural fairness in...
Establishing Standards for Malicious Prosecution: Insights from Williamson v. The Attorney General of Trinidad and Tobago

Establishing Standards for Malicious Prosecution: Insights from Williamson v. The Attorney General of Trinidad and Tobago

Date: Sep 4, 2014
Establishing Standards for Malicious Prosecution: Insights from Williamson v. The Attorney General of Trinidad and Tobago Introduction Williamson v. The Attorney General of Trinidad and Tobago...
Vaccine Research Limited Partnership & Anor v. HMRC: Defining Qualifying R&D Expenditure and Distinguishing Trading Activities in Partnership Structures

Vaccine Research Limited Partnership & Anor v. HMRC: Defining Qualifying R&D Expenditure and Distinguishing Trading Activities in Partnership Structures

Date: Sep 3, 2014
Vaccine Research Limited Partnership & Anor v. Revenue And Customs: Comprehensive Commentary Introduction The case of The Vaccine Research Limited Partnership & Anor v. Revenue And Customs ([2015]...
Taxability of Termination Payments: Moorthy v Revenue & Customs Establishes Precedence on ITEPA s401 Application

Taxability of Termination Payments: Moorthy v Revenue & Customs Establishes Precedence on ITEPA s401 Application

Date: Aug 22, 2014
Taxability of Termination Payments: Moorthy v Revenue & Customs Establishes Precedence on ITEPA s401 Application Introduction Moorthy v Revenue & Customs ([2014] UKFTT 834 (TC)) is a pivotal case...
Repudiatory Breach and Constructive Unfair Dismissal: Insights from Atkinson v. Community Gateway Association [2014] UKEAT 0457_12_2108

Repudiatory Breach and Constructive Unfair Dismissal: Insights from Atkinson v. Community Gateway Association [2014] UKEAT 0457_12_2108

Date: Aug 22, 2014
Repudiatory Breach and Constructive Unfair Dismissal: Insights from Atkinson v. Community Gateway Association [2014] UKEAT 0457_12_2108 Introduction Atkinson v. Community Gateway Association is a...
Recognition and Resettlement of North Korean Defectors: Establishing South Korean Citizenship Rights

Recognition and Resettlement of North Korean Defectors: Establishing South Korean Citizenship Rights

Date: Aug 21, 2014
Recognition and Resettlement of North Korean Defectors: Establishing South Korean Citizenship Rights Introduction The case of GP & Ors (South Korean citizenship) North Korea CG ([2014] UKUT 391...
Serco Ltd v. Dahou: Reinforcing Burden of Proof in Trade Union Detriment Claims

Serco Ltd v. Dahou: Reinforcing Burden of Proof in Trade Union Detriment Claims

Date: Aug 15, 2014
Serco Ltd v. Dahou: Reinforcing Burden of Proof in Trade Union Detriment Claims Introduction In the landmark case of Serco Ltd v. Dahou ([2014] UKEAT 0027_14_1408), the United Kingdom Employment...
Comprehensive Commentary on Fisher & Ors v. Revenue & Customs ([2014] UKFTT 804 (TC))

Comprehensive Commentary on Fisher & Ors v. Revenue & Customs ([2014] UKFTT 804 (TC))

Date: Aug 15, 2014
Comprehensive Commentary on Fisher & Ors v. Revenue & Customs ([2014] UKFTT 804 (TC)) Title: Enhanced Interpretation of Tax Anti-Avoidance Measures under ICTA 1988: Insights from Fisher & Ors v....
MG (Prison) [2014] UKUT 392 (IAC): Clarifying Enhanced Protection under Article 28(3)(a) of the Citizens Directive

MG (Prison) [2014] UKUT 392 (IAC): Clarifying Enhanced Protection under Article 28(3)(a) of the Citizens Directive

Date: Aug 13, 2014
MG (Prison) [2014] UKUT 392 (IAC): Clarifying Enhanced Protection under Article 28(3)(a) of the Citizens Directive Introduction The case of MG (Prison) [2014] UKUT 392 (IAC) addresses the complex...
Defining Carrier Liability in Excise Duty: Carlin v Revenue & Customs [2014] UKFTT 782

Defining Carrier Liability in Excise Duty: Carlin v Revenue & Customs [2014] UKFTT 782

Date: Aug 13, 2014
Defining Carrier Liability in Excise Duty: Carlin v Revenue & Customs [2014] UKFTT 782 Introduction The case of Carlin v. Revenue & Customs ([2014] UKFTT 782 (TC)) presents a pivotal moment in the...
Establishing Proof of Ownership in Seized Goods: Analysis of Worx Food & Beverage BV v. Director of Border Revenue

Establishing Proof of Ownership in Seized Goods: Analysis of Worx Food & Beverage BV v. Director of Border Revenue

Date: Aug 9, 2014
Establishing Proof of Ownership in Seized Goods: Analysis of Worx Food & Beverage BV v. Director of Border Revenue Introduction The case of Worx Food & Beverage BV v. The Director of Border Revenue...
Tarafdar v. Revenue & Customs: Re-defining Reasonableness in Tax Tribunal Costs Orders

Tarafdar v. Revenue & Customs: Re-defining Reasonableness in Tax Tribunal Costs Orders

Date: Aug 9, 2014
Tarafdar v. Revenue & Customs: Re-defining Reasonableness in Tax Tribunal Costs Orders Introduction The case Tarafdar v. Revenue & Customs ([2014] UKUT 362 (TCC)) presents a pivotal moment in the...
Strict Compliance with VAT Regulations Essential for Refund Claims: Insights from Revenue & Customs v. Patel

Strict Compliance with VAT Regulations Essential for Refund Claims: Insights from Revenue & Customs v. Patel

Date: Aug 8, 2014
Strict Compliance with VAT Regulations Essential for Refund Claims: Insights from Revenue & Customs v. Patel Introduction The case of Revenue & Customs v. Patel ([2014] UKUT 361 (TCC)) serves as a...
Conclusion of Legacy Programme Cases Without Amnesty: Alignment with Patel v Home Department

Conclusion of Legacy Programme Cases Without Amnesty: Alignment with Patel v Home Department

Date: Aug 8, 2014
Conclusion of Legacy Programme Cases Without Amnesty: Alignment with Patel v Home Department Introduction The case of R (on the application of Shou Lin Xu) v. The Secretary of State for the Home...
BT v. Ofcom [2014]: Establishing Precedent on Cost Orientation Obligations and Interest Repayments

BT v. Ofcom [2014]: Establishing Precedent on Cost Orientation Obligations and Interest Repayments

Date: Aug 2, 2014
BT v. Ofcom [2014]: Establishing Precedent on Cost Orientation Obligations and Interest Repayments Introduction In the landmark case of British Telecommunications Plc & Ors v. Office Of...
Reaffirming the RWIND Tenderer Standard: Clarity and Transparency in Public Procurement

Reaffirming the RWIND Tenderer Standard: Clarity and Transparency in Public Procurement

Date: Jul 31, 2014
Reaffirming the RWIND Tenderer Standard: Clarity and Transparency in Public Procurement Introduction The case of Healthcare at Home Ltd v. The Common Services Agency ([2014] WLR(D) 351) presents a...
Interpretation of Representation and Procedural Rules in Tax Tribunal Proceedings: Elder v Revenue & Customs [2014] UKFTT 728 (TC)

Interpretation of Representation and Procedural Rules in Tax Tribunal Proceedings: Elder v Revenue & Customs [2014] UKFTT 728 (TC)

Date: Jul 31, 2014
Interpretation of Representation and Procedural Rules in Tax Tribunal Proceedings Elder v Revenue & Customs [2014] UKFTT 728 (TC) Introduction Elder v Revenue & Customs is a landmark decision by the...
Interpreting Social Engagement in ESA Assessments: Insights from JC v. Secretary of State for Work and Pensions (ESA)

Interpreting Social Engagement in ESA Assessments: Insights from JC v. Secretary of State for Work and Pensions (ESA)

Date: Jul 31, 2014
Interpreting Social Engagement in ESA Assessments: Insights from JC v. Secretary of State for Work and Pensions (ESA) Introduction The case of JC v. Secretary of State for Work and Pensions (ESA)...
Nixon [2014] UKUT 368 (IAC): Reinforcing Standards for Permission to Appeal

Nixon [2014] UKUT 368 (IAC): Reinforcing Standards for Permission to Appeal

Date: Jul 31, 2014
Nixon [2014] UKUT 368 (IAC): Reinforcing Standards for Permission to Appeal Introduction The case of Nixon ([2014] UKUT 368 (IAC)) pertains to Mr. Nixon's application for leave to remain in the...
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