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  • Commentaries

United Kingdom Case Commentaries

Royal Borough of Kensington & Chelsea v. Revenue & Customs: Assignment of VAT Repayment Rights

Royal Borough of Kensington & Chelsea v. Revenue & Customs: Assignment of VAT Repayment Rights

Date: Jul 31, 2014
Assignment of VAT Repayment Rights: Comprehensive Analysis of Royal Borough of Kensington & Chelsea v. Revenue & Customs Introduction The case of Royal Borough of Kensington & Chelsea v. Revenue &...
Clarifying Creditor Awareness under Section 11(3) of the Prescription and Limitation (Scotland) Act 1973

Clarifying Creditor Awareness under Section 11(3) of the Prescription and Limitation (Scotland) Act 1973

Date: Jul 31, 2014
Clarifying Creditor Awareness under Section 11(3) of the Prescription and Limitation (Scotland) Act 1973 Introduction The case of David T Morrison & Co Ltd (t/a Gael Home Interiors) v. ICL Plastics...
UK Supreme Court Restricts Illegality Defence in Employment Discrimination Cases: Hounga v. Allen & Anor

UK Supreme Court Restricts Illegality Defence in Employment Discrimination Cases: Hounga v. Allen & Anor

Date: Jul 31, 2014
UK Supreme Court Restricts Illegality Defence in Employment Discrimination Cases: Hounga v. Allen & Anor Introduction Hounga v. Allen & Anor ([2014] WLR 2889) is a landmark decision by the United...
Limitations on Recovering Legal Costs Under Lease Covenants: Barrett v. Robinson [2014] UKUT 0322 (LC)

Limitations on Recovering Legal Costs Under Lease Covenants: Barrett v. Robinson [2014] UKUT 0322 (LC)

Date: Jul 30, 2014
Limitations on Recovering Legal Costs Under Lease Covenants: Barrett v. Robinson [2014] UKUT 0322 (LC) Introduction Barrett v. Robinson is a significant case adjudicated by the Upper Tribunal (Lands...
Extension of Time Applications in Upper Tribunal Proceedings: Insights from Leeds City Council v. Revenue & Customs

Extension of Time Applications in Upper Tribunal Proceedings: Insights from Leeds City Council v. Revenue & Customs

Date: Jul 30, 2014
Extension of Time Applications in Upper Tribunal Proceedings: Insights from Leeds City Council v. Revenue & Customs Introduction The case of Leeds City Council v. Revenue & Customs ([2015] STC 168)...
Upper Tribunal Upholds Deportation Order in VHR (Unmeritorious Grounds) [2014] UKUT 367 (IAC)

Upper Tribunal Upholds Deportation Order in VHR (Unmeritorious Grounds) [2014] UKUT 367 (IAC)

Date: Jul 30, 2014
Upper Tribunal Upholds Deportation Order in VHR (Unmeritorious Grounds) [2014] UKUT 367 (IAC) Introduction The case of VHR (unmeritorious grounds) [2014] UKUT 367 (IAC) presents a significant...
HCA International Ltd v CMA: Enhancing Transparency in Judicial Review for Human Rights Proportionality Challenges

HCA International Ltd v CMA: Enhancing Transparency in Judicial Review for Human Rights Proportionality Challenges

Date: Jul 26, 2014
HCA International Ltd v Competition and Markets Authority: Enhancing Transparency in Judicial Review for Human Rights Proportionality Challenges Introduction The case of HCA International Ltd v...
Enhancing Landlord Liability in Nuisance Claims and Planning Permission Considerations: A Comprehensive Analysis of Coventry & Ors v. Lawrence & Anor (No 2) UKSC 13

Enhancing Landlord Liability in Nuisance Claims and Planning Permission Considerations: A Comprehensive Analysis of Coventry & Ors v. Lawrence & Anor (No 2) UKSC 13

Date: Jul 24, 2014
Enhancing Landlord Liability in Nuisance Claims and Planning Permission Considerations: A Comprehensive Analysis of Coventry & Ors v. Lawrence & Anor (No 2) UKSC 13 Introduction The case of Coventry...
Fairford Group plc & Anor v Revenue And Customs: Strengthening Tribunal's Authority to Strike Out in MTIC VAT Fraud Appeals

Fairford Group plc & Anor v Revenue And Customs: Strengthening Tribunal's Authority to Strike Out in MTIC VAT Fraud Appeals

Date: Jul 24, 2014
Fairford Group plc & Anor v Revenue And Customs: Strengthening Tribunal's Authority to Strike Out in MTIC VAT Fraud Appeals Introduction The case of Fairford Group plc & Anor v Revenue And Customs...
UK Supreme Court Upholds Government's Blanket Policy on Legal Funding for British Nationals Facing Death Penalty Abroad

UK Supreme Court Upholds Government's Blanket Policy on Legal Funding for British Nationals Facing Death Penalty Abroad

Date: Jul 17, 2014
UK Supreme Court Upholds Government's Blanket Policy on Legal Funding for British Nationals Facing Death Penalty Abroad Introduction In the landmark case of Sandiford, R (on the application of) v....
Agent's Fiduciary Breaches: Proprietary Claims on Bribes Post FHR European Ventures v Cedar Capital Partners

Agent's Fiduciary Breaches: Proprietary Claims on Bribes Post FHR European Ventures v Cedar Capital Partners

Date: Jul 17, 2014
Agent's Fiduciary Breaches: Proprietary Claims on Bribes Post FHR European Ventures LLP & Ors v. Cedar Capital Partners LLC Introduction The landmark case of FHR European Ventures LLP & Ors v. Cedar...
Upper Tribunal Upholds Transparency in Workfare Schemes: Department for Work and Pensions v. IC and FZ

Upper Tribunal Upholds Transparency in Workfare Schemes: Department for Work and Pensions v. IC and FZ

Date: Jul 16, 2014
Upper Tribunal Upholds Transparency in Workfare Schemes: Department for Work and Pensions v. IC and FZ Introduction In the pivotal case of Department for Work and Pensions v. IC and FZ ([2014] UKUT...
Upper Tribunal Establishes Limits on HMRC's Jurisdiction in Excise Duty Assessments

Upper Tribunal Establishes Limits on HMRC's Jurisdiction in Excise Duty Assessments

Date: Jul 16, 2014
Upper Tribunal Establishes Limits on HMRC's Jurisdiction in Excise Duty Assessments Introduction In the case of Revenue & Customs v. Race ([2014] UKUT 331 (TCC)), the Upper Tribunal (Tax and Chancery...
Greenwood [2014] UKUT 342 (IAC): Clarifying the Chronology of Deportation Orders under the UK Borders Act 2007

Greenwood [2014] UKUT 342 (IAC): Clarifying the Chronology of Deportation Orders under the UK Borders Act 2007

Date: Jul 16, 2014
Greenwood [2014] UKUT 342 (IAC): Clarifying the Chronology of Deportation Orders under the UK Borders Act 2007 Introduction The case of Greenwood [2014] UKUT 342 (IAC) presents a pivotal examination...
New Precedent on Ethnic Persecution and Internal Flight Restrictions: Upper Tribunal Decision in AT and Others [2014] UKUT 318 (IAC)

New Precedent on Ethnic Persecution and Internal Flight Restrictions: Upper Tribunal Decision in AT and Others [2014] UKUT 318 (IAC)

Date: Jul 15, 2014
New Precedent on Ethnic Persecution and Internal Flight Restrictions: Upper Tribunal Decision in AT and Others [2014] UKUT 318 (IAC) Introduction The case of AT and Others (Article 15c; risk...
Permission to Reinstate Appeals in Tax Litigation: Insights from Pierhead Purchasing Ltd v. Revenue & Customs [2014] UKUT 321 (TCC)

Permission to Reinstate Appeals in Tax Litigation: Insights from Pierhead Purchasing Ltd v. Revenue & Customs [2014] UKUT 321 (TCC)

Date: Jul 11, 2014
Permission to Reinstate Appeals in Tax Litigation: Insights from Pierhead Purchasing Ltd v. Revenue & Customs [2014] UKUT 321 (TCC) Introduction The case of Pierhead Purchasing Ltd v. Revenue &...
HMRC's Discretion under Regulation 29(2) in VAT Self-Billing: Insights from Revenue & Customs v. GB Housley Ltd ([2014] UKUT 320 (TCC))

HMRC's Discretion under Regulation 29(2) in VAT Self-Billing: Insights from Revenue & Customs v. GB Housley Ltd ([2014] UKUT 320 (TCC))

Date: Jul 11, 2014
HMRC's Discretion under Regulation 29(2) in VAT Self-Billing: Insights from Revenue & Customs v. GB Housley Ltd ([2014] UKUT 320 (TCC)) Introduction The case of Revenue & Customs v. GB Housley Ltd...
Appellate Deference in Fraudulent Insurance Claims: Beacon Insurance Company Ltd v. Maharaj Bookstore Ltd

Appellate Deference in Fraudulent Insurance Claims: Beacon Insurance Company Ltd v. Maharaj Bookstore Ltd

Date: Jul 10, 2014
Appellate Deference in Fraudulent Insurance Claims: Beacon Insurance Company Ltd v. Maharaj Bookstore Ltd Introduction Beacon Insurance Company Ltd v. Maharaj Bookstore Ltd ([2014] UKPC 21) is a...
Clarifying Legislative Competence: UK Supreme Court Affirms Assembly of Wales' Authority to Regulate Agricultural Wages

Clarifying Legislative Competence: UK Supreme Court Affirms Assembly of Wales' Authority to Regulate Agricultural Wages

Date: Jul 10, 2014
Clarifying Legislative Competence: UK Supreme Court Affirms Assembly of Wales' Authority to Regulate Agricultural Wages Introduction The Agricultural Sector (Wales) Bill (Attorney General for England...
Limiting Expert Evidence in Section 179 Judicial Reviews: Insights from HCA International Ltd v. CMA ([2014] CAT 10)

Limiting Expert Evidence in Section 179 Judicial Reviews: Insights from HCA International Ltd v. CMA ([2014] CAT 10)

Date: Jul 10, 2014
Limiting Expert Evidence in Section 179 Judicial Reviews: Insights from HCA International Ltd v. CMA ([2014] CAT 10) Introduction The case of HCA International Ltd v. Competition and Markets...
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