United Kingdom Case Commentaries

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

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)

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

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)

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

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

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

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

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

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

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

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

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

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

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...

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)

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

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

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

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...