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  • Commentaries

United Kingdom Case Commentaries

Enhancing Proportionality in Deportation Orders: Insights from McLarty [2014] UKUT 315 (IAC)

Enhancing Proportionality in Deportation Orders: Insights from McLarty [2014] UKUT 315 (IAC)

Date: Jun 17, 2014
Enhancing Proportionality in Deportation Orders: Insights from McLarty [2014] UKUT 315 (IAC) Introduction The case of McLarty v Secretary of State for the Home Department (SSHD) [2014] UKUT 315 (IAC)...
BUPA Insurance Ltd v Revenue and Customs [2014] UKUT 262 (TCC): Establishing the Meaning of "Beneficial Entitlement" in Consortium Relief

BUPA Insurance Ltd v Revenue and Customs [2014] UKUT 262 (TCC): Establishing the Meaning of "Beneficial Entitlement" in Consortium Relief

Date: Jun 17, 2014
BUPA Insurance Ltd v Revenue and Customs [2014] UKUT 262 (TCC): Establishing the Meaning of "Beneficial Entitlement" in Consortium Relief Introduction The case of BUPA Insurance Ltd v Revenue and...
Durrani v. Upper Tribunal: Clarifying Evidential Requirements for Entrepreneurial Migrants

Durrani v. Upper Tribunal: Clarifying Evidential Requirements for Entrepreneurial Migrants

Date: Jun 14, 2014
Durrani v. Upper Tribunal: Clarifying Evidential Requirements for Entrepreneurial Migrants Introduction The case of Hazrat Waqas Durrani, a 29-year-old national of Pakistan, presents a significant...
Strict Compliance with Document Requirements in Tier 1 Entrepreneur Migrant Applications: Akhter and Maqbool v. Secretary of State

Strict Compliance with Document Requirements in Tier 1 Entrepreneur Migrant Applications: Akhter and Maqbool v. Secretary of State

Date: Jun 14, 2014
Strict Compliance with Document Requirements in Tier 1 Entrepreneur Migrant Applications: Akhter and Maqbool v. Secretary of State Introduction The case of Akhter and another [2014] UKUT 297 (IAC)...
Fayyaz [2014] UKUT 296 (IAC): Rigorous Interpretation of Immigration Rules for Tier 1 (Entrepreneur) Migrant Status

Fayyaz [2014] UKUT 296 (IAC): Rigorous Interpretation of Immigration Rules for Tier 1 (Entrepreneur) Migrant Status

Date: Jun 14, 2014
Rigorous Interpretation of Immigration Rules for Tier 1 (Entrepreneur) Migrant Status: An Analysis of Fayyaz [2014] UKUT 296 (IAC) Introduction The case of Ms. Kiran Fayyaz ([2014] UKUT 296 (IAC))...
Judicial Commentary: Non-Commercial Intra-Group Transactions and VAT Registration

Judicial Commentary: Non-Commercial Intra-Group Transactions and VAT Registration

Date: Jun 12, 2014
Non-Commercial Intra-Group Transactions and VAT Registration: Analysis of African Consolidated Resources Plc v. Revenue & Customs ([2014] UKFTT 580 (TC)) Introduction The case of African Consolidated...
Shergill v. Khaira: Judicial Oversight in Amendments to Religious Trusts

Shergill v. Khaira: Judicial Oversight in Amendments to Religious Trusts

Date: Jun 12, 2014
Shergill v. Khaira: Judicial Oversight in Amendments to Religious Trusts Introduction The case of Shergill & Ors v. Khaira & Ors ([2014] 3 WLR 1) addresses significant legal questions arising from...
Gold Standard Telecom Ltd v. HMRC: Establishing Precedents on VAT Input Tax Deduction Without Valid VAT Invoices

Gold Standard Telecom Ltd v. HMRC: Establishing Precedents on VAT Input Tax Deduction Without Valid VAT Invoices

Date: Jun 12, 2014
Gold Standard Telecom Ltd v. HMRC: Establishing Precedents on VAT Input Tax Deduction Without Valid VAT Invoices Introduction The case of Gold Standard Telecom Ltd v. The Commissioners for Her...
Actual Liability Required for Detention of Goods under Section 139(1) of the Customs and Excise Act 1979: Eastenders v Revenue and Customs

Actual Liability Required for Detention of Goods under Section 139(1) of the Customs and Excise Act 1979: Eastenders v Revenue and Customs

Date: Jun 12, 2014
Actual Liability Required for Detention of Goods under Section 139(1) of the Customs and Excise Act 1979: Eastenders v Revenue and Customs Introduction The case of Eastenders Cash and Carry plc & Ors...
Direct Action for VAT Repayment: Upper Tribunal's Decision in Revenue And Customs v. Earlsferry Thistle Golf Club

Direct Action for VAT Repayment: Upper Tribunal's Decision in Revenue And Customs v. Earlsferry Thistle Golf Club

Date: Jun 3, 2014
Direct Action for VAT Repayment: Upper Tribunal's Decision in Revenue And Customs v. Earlsferry Thistle Golf Club Introduction In the landmark case of Revenue And Customs v. Earlsferry Thistle Golf...
Judicial Review and Statutory Appeals in Section 10 Immigration Removal: Insights from R (Mohamed Bilal Jan) v Secretary of State for the Home Department

Judicial Review and Statutory Appeals in Section 10 Immigration Removal: Insights from R (Mohamed Bilal Jan) v Secretary of State for the Home Department

Date: May 31, 2014
Judicial Review and Statutory Appeals in Section 10 Immigration Removal: Insights from R (Mohamed Bilal Jan) v Secretary of State for the Home Department Introduction The case of R (Mohamed Bilal...
Admittance of Prior Appeal Evidence and Consolidation of Appeals: A Comprehensive Analysis of First Class Communications Ltd v HMRC [2014] UKUT 244 (TCC)

Admittance of Prior Appeal Evidence and Consolidation of Appeals: A Comprehensive Analysis of First Class Communications Ltd v HMRC [2014] UKUT 244 (TCC)

Date: May 29, 2014
Admittance of Prior Appeal Evidence and Consolidation of Appeals: A Comprehensive Analysis of First Class Communications Ltd v HMRC [2014] UKUT 244 (TCC) Introduction The case of First Class...
Cost Allocation in Complex Tax Appeals: Insights from Versteegh Ltd & Ors v Revenue & Customs

Cost Allocation in Complex Tax Appeals: Insights from Versteegh Ltd & Ors v Revenue & Customs

Date: May 29, 2014
Cost Allocation in Complex Tax Appeals: Insights from Versteegh Ltd & Ors v Revenue & Customs Introduction The case of Versteegh Ltd & Ors v Revenue & Customs ([2014] UKFTT 397 (TC)) serves as a...
Windermere Marina Village Ltd v Wild: Establishing Judicial Oversight on Service Charge Apportionments

Windermere Marina Village Ltd v Wild: Establishing Judicial Oversight on Service Charge Apportionments

Date: May 29, 2014
Windermere Marina Village Ltd v Wild: Establishing Judicial Oversight on Service Charge Apportionments Upper Tribunal (Lands Chamber) [2014] UKUT 163 (LC) Introduction The case of Windermere Marina...
KV (Scarring - Medical Evidence) [2014] UKUT 230 (IAC): Upholding Comprehensive Evaluation of Medical Evidence in Asylum Claims

KV (Scarring - Medical Evidence) [2014] UKUT 230 (IAC): Upholding Comprehensive Evaluation of Medical Evidence in Asylum Claims

Date: May 24, 2014
KV (Scarring - Medical Evidence) [2014] UKUT 230 (IAC) Introduction The case of KV [2014] UKUT 230 (IAC) revolves around an asylum claim made by a Sri Lankan national who entered the United Kingdom...
Upper Tribunal's Decision in Revenue And Customs v. European Brand Trading Ltd: Implications for HMRC's Restoration Powers

Upper Tribunal's Decision in Revenue And Customs v. European Brand Trading Ltd: Implications for HMRC's Restoration Powers

Date: May 24, 2014
Upper Tribunal's Decision in Revenue And Customs v. European Brand Trading Ltd: Implications for HMRC's Restoration Powers Introduction The case of Revenue And Customs v. European Brand Trading Ltd...
Conditional Discharges and Immigration Law: Omenma [2014] UKUT 314 (IAC) Sets New Precedent

Conditional Discharges and Immigration Law: Omenma [2014] UKUT 314 (IAC) Sets New Precedent

Date: May 23, 2014
Conditional Discharges and Immigration Law: Omenma [2014] UKUT 314 (IAC) Sets New Precedent Introduction The case of Omenma [2014] UKUT 314 (IAC) addresses a pivotal issue within UK immigration law:...
Clyde & Co LLP v van Winklehof: Recognition of LLP Members as 'Workers' under the Employment Rights Act 1996

Clyde & Co LLP v van Winklehof: Recognition of LLP Members as 'Workers' under the Employment Rights Act 1996

Date: May 22, 2014
Clyde & Co LLP v van Winklehof: Recognition of LLP Members as 'Workers' under the Employment Rights Act 1996 Introduction The case of Clyde & Co LLP & Anor v. van Winklehof ([2014] WLR(D) 222)...
Limits on Notice Periods in Constructive Dismissal Claims under Section 95(1)(c) ERA 1996

Limits on Notice Periods in Constructive Dismissal Claims under Section 95(1)(c) ERA 1996

Date: May 22, 2014
Limits on Notice Periods in Constructive Dismissal Claims under Section 95(1)(c) ERA 1996 Introduction Cockram v. Air Products Plc (Unfair Dismissal) ([2014] UKEAT 0038_14_2105) is a pivotal case...
Establishing the Objective Test for Reasonable Excuse in Tax Penalties: Perrin v. Revenue & Customs [2014] UKFTT 488 (TC)

Establishing the Objective Test for Reasonable Excuse in Tax Penalties: Perrin v. Revenue & Customs [2014] UKFTT 488 (TC)

Date: May 22, 2014
Establishing the Objective Test for Reasonable Excuse in Tax Penalties: Perrin v. Revenue & Customs [2014] UKFTT 488 (TC) Introduction The case of Perrin v. Revenue & Customs ([2014] UKFTT 488 (TC))...
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