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  • Commentaries

United Kingdom Case Commentaries

Defining 'Certificates' in Fund Articles: Insights from Fairfield Sentry Ltd v. Migani & Ors

Defining 'Certificates' in Fund Articles: Insights from Fairfield Sentry Ltd v. Migani & Ors

Date: Apr 17, 2014
Defining 'Certificates' in Fund Articles: Insights from Fairfield Sentry Ltd v. Migani & Ors Introduction The case of Fairfield Sentry Ltd v. Migani & Ors ([2014] UKPC 9) stands as a pivotal judgment...
Samuel v Royal College of Veterinary Surgeons: Establishing Standards for Professional Fitness in the Face of Criminal Convictions

Samuel v Royal College of Veterinary Surgeons: Establishing Standards for Professional Fitness in the Face of Criminal Convictions

Date: Apr 17, 2014
Samuel v Royal College of Veterinary Surgeons: Establishing Standards for Professional Fitness in the Face of Criminal Convictions Introduction Samuel v Royal College of Veterinary Surgeons (RCVS...
Proportionality in VAT Default Surcharges: Trinity Mirror PLC v. Revenue & Customs

Proportionality in VAT Default Surcharges: Trinity Mirror PLC v. Revenue & Customs

Date: Apr 15, 2014
Proportionality in VAT Default Surcharges: Trinity Mirror PLC v. Revenue & Customs Introduction Trinity Mirror PLC v. Revenue & Customs ([2014] UKFTT 355 (TC)) is a significant case adjudicated by...
Gilchrist v Revenue And Customs: Clarifying the Scope of Deeming Provisions in Trust Law and Inheritance Tax

Gilchrist v Revenue And Customs: Clarifying the Scope of Deeming Provisions in Trust Law and Inheritance Tax

Date: Apr 12, 2014
Gilchrist v Revenue And Customs: Clarifying the Scope of Deeming Provisions in Trust Law and Inheritance Tax 1. Introduction Gilchrist v Revenue And Customs ([2015] 2 WLR 1) is a pivotal case...
Time-Barred Claims in Cartel Civil Damages Actions: Deutsche Bahn AG & Ors v. Morgan Advanced Materials Plc [2014] UKSC 24

Time-Barred Claims in Cartel Civil Damages Actions: Deutsche Bahn AG & Ors v. Morgan Advanced Materials Plc [2014] UKSC 24

Date: Apr 10, 2014
Time-Barred Claims in Cartel Civil Damages Actions: Deutsche Bahn AG & Ors v. Morgan Advanced Materials Plc [2014] UKSC 24 Introduction The case Deutsche Bahn AG & Ors v. Morgan Advanced Materials...
Reed Employment Plc v. HM Revenue and Customs: Tax Treatment of Travel Allowances for Temporary Employees Established

Reed Employment Plc v. HM Revenue and Customs: Tax Treatment of Travel Allowances for Temporary Employees Established

Date: Apr 10, 2014
Reed Employment Plc v. HM Revenue and Customs: Tax Treatment of Travel Allowances for Temporary Employees Established Introduction Reed Employment Plc & Ors v. Revenue And Customs ([2014] UKUT 160...
Revocation of Operator's Licence and Director Disqualification in Arnold Transport & Sons Ltd v DOENI

Revocation of Operator's Licence and Director Disqualification in Arnold Transport & Sons Ltd v DOENI

Date: Apr 8, 2014
Revocation of Operator's Licence and Director Disqualification in Arnold Transport & Sons Ltd v Department of Environment Northern Ireland (DOENI) ([2014] UKUT 162 (AAC)) Introduction The case of...
Specialty Principle and Civil Contempt: Insights from R v O'Brien [2014]

Specialty Principle and Civil Contempt: Insights from R v O'Brien [2014]

Date: Apr 3, 2014
Specialty Principle and Civil Contempt: Insights from R v O'Brien [2014] Introduction R v O'Brien [2014] Lloyd's Rep FC 401 is a seminal case in UK extradition law that addresses the application of...
Cox v. Ergo Versicherung AG: Clarifying the Boundaries of Choice of Law in Fatal Accident Claims

Cox v. Ergo Versicherung AG: Clarifying the Boundaries of Choice of Law in Fatal Accident Claims

Date: Apr 3, 2014
Cox v. Ergo Versicherung AG: Clarifying the Boundaries of Choice of Law in Fatal Accident Claims Introduction In the landmark case Cox v. Ergo Versicherung AG ([2014] 1 CLC 430), the United Kingdom...
Clarifying Regulation 35: NS v. Secretary of State for Work and Pensions (ESA) [2014] UKUT 149 (AAC)

Clarifying Regulation 35: NS v. Secretary of State for Work and Pensions (ESA) [2014] UKUT 149 (AAC)

Date: Apr 2, 2014
Clarifying Regulation 35: NS v. Secretary of State for Work and Pensions (ESA) [2014] UKUT 149 (AAC) Introduction The case of NS v. Secretary of State for Work and Pensions (ESA) [2014] UKUT 149...
Clarifying Regulation 29's Application to Mental Health in ESA Assessments: PD v Secretary of State

Clarifying Regulation 29's Application to Mental Health in ESA Assessments: PD v Secretary of State

Date: Apr 1, 2014
Clarifying Regulation 29's Application to Mental Health in ESA Assessments: PD v Secretary of State Introduction The case of PD v Secretary of State for Work and Pensions (ESA) ([2014] UKUT 148...
Defining Rights to VAT Overpayment Claims in VAT Group Structures: Insights from Standard Chartered PLC & Ors v Revenue & Customs ([2014] UKFTT 316 (TC))

Defining Rights to VAT Overpayment Claims in VAT Group Structures: Insights from Standard Chartered PLC & Ors v Revenue & Customs ([2014] UKFTT 316 (TC))

Date: Apr 1, 2014
Defining Rights to VAT Overpayment Claims in VAT Group Structures: Insights from Standard Chartered PLC & Ors v Revenue & Customs ([2014] UKFTT 316 (TC)) Introduction The case of Standard Chartered...
Ved & Anor: Clarifying Permission to Appeal to the Upper Tribunal in Immigration Cases

Ved & Anor: Clarifying Permission to Appeal to the Upper Tribunal in Immigration Cases

Date: Mar 28, 2014
Ved & Anor: Clarifying Permission to Appeal to the Upper Tribunal in Immigration Cases Introduction The case of Ved & Anor v Secretary of State for the Home Department, decided by the Upper Tribunal...
Blackbay Ventures Ltd v. Gahir: Clarifying Standards for Protected Disclosures and Unfair Dismissal

Blackbay Ventures Ltd v. Gahir: Clarifying Standards for Protected Disclosures and Unfair Dismissal

Date: Mar 28, 2014
Blackbay Ventures Ltd v. Gahir: Clarifying Standards for Protected Disclosures and Unfair Dismissal Introduction The case of Blackbay Ventures Ltd (trading as Chemistree) v. Gahir ([2014] ICR 747)...
Rescission of Credit Agreements under the Consumer Credit Act 1974: Durkin v. DSG Retail Ltd & Anor ([2014] WLR(D) 144)

Rescission of Credit Agreements under the Consumer Credit Act 1974: Durkin v. DSG Retail Ltd & Anor ([2014] WLR(D) 144)

Date: Mar 27, 2014
Rescission of Credit Agreements under the Consumer Credit Act 1974: Durkin v. DSG Retail Ltd & Anor ([2014] WLR(D) 144) Introduction The case of Durkin v. DSG Retail Ltd & Anor ([2014] WLR(D) 144)...
Affirming FOIA Section 32's Absolute Exemption: A Comprehensive Analysis of Kennedy v. The Charity Commission

Affirming FOIA Section 32's Absolute Exemption: A Comprehensive Analysis of Kennedy v. The Charity Commission

Date: Mar 27, 2014
Affirming FOIA Section 32's Absolute Exemption: A Comprehensive Analysis of Kennedy v. The Charity Commission Introduction Kennedy v. The Charity Commission ([2015] AC 455) is a pivotal case in the...
Set Aside of HMRC Information Notice in R D Utilities Ltd v. Revenue & Customs: A New Precedent on Constructive Obligations

Set Aside of HMRC Information Notice in R D Utilities Ltd v. Revenue & Customs: A New Precedent on Constructive Obligations

Date: Mar 26, 2014
Set Aside of HMRC Information Notice in R D Utilities Ltd v. Revenue & Customs: A New Precedent on Constructive Obligations Introduction The case of R D Utilities Ltd v. Revenue & Customs ([2014]...
The 'Acid Test' for Deprivation of Liberty: P v Cheshire West and Chester Council & Anor [2014] PTSR 460

The 'Acid Test' for Deprivation of Liberty: P v Cheshire West and Chester Council & Anor [2014] PTSR 460

Date: Mar 20, 2014
The 'Acid Test' for Deprivation of Liberty: P v Cheshire West and Chester Council & Anor [2014] PTSR 460 Introduction The case of P (by his litigation friend the Official Solicitor) v Cheshire West...
Clarifying ESA Assessment Criteria: KB v. Secretary of State for Work and Pensions

Clarifying ESA Assessment Criteria: KB v. Secretary of State for Work and Pensions

Date: Mar 20, 2014
Clarifying ESA Assessment Criteria: KB v. Secretary of State for Work and Pensions Introduction The case of KB v. Secretary of State for Work and Pensions (ESA), adjudicated by the Upper Tribunal...
Upper Tribunal Establishes Right of Appeal Against ESA Termination Due to Limited Capability for Work-Related Activity

Upper Tribunal Establishes Right of Appeal Against ESA Termination Due to Limited Capability for Work-Related Activity

Date: Mar 18, 2014
Upper Tribunal Establishes Right of Appeal Against ESA Termination Due to Limited Capability for Work-Related Activity Introduction The case of MC and JH v. Secretary of State for Work and Pensions...
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