United Kingdom Case Commentaries

Assessing Unreasonable Conduct in Tribunal Proceedings: Insights from Invicta Foods Ltd v Revenue & Customs [2014] UKFTT 456 (TC)

Date: May 14, 2014

Assessing Unreasonable Conduct in Tribunal Proceedings: Insights from Invicta Foods Ltd v Revenue & Customs [2014] UKFTT 456 (TC) Introduction The case of Invicta Foods Ltd v Revenue & Customs...

Taxation of Offshore Interest Payments: Ardmore Construction Ltd v. Revenue & Customs

Date: May 14, 2014

Taxation of Offshore Interest Payments: Ardmore Construction Ltd v. Revenue & Customs Introduction The case of Ardmore Construction Ltd v. Revenue & Customs ([2014] STI 2585) is a significant...

Clarifying Causation in Protected Disclosure Cases: Western Union Payment Services UK Ltd v. Anastasiou

Date: May 13, 2014

Clarifying Causation in Protected Disclosure Cases: Western Union Payment Services UK Ltd v. Anastasiou Introduction The case of Western Union Payment Services UK Ltd v. Anastasiou ([2014] UKEAT...

Reaffirming Open Justice and Anonymity Protections under ECHR in A v BBC (Scotland) [2014 SCLR 593]

Date: May 9, 2014

Reaffirming Open Justice and Anonymity Protections under ECHR in A v British Broadcasting Corporation (Scotland) [2014 SCLR 593] Introduction The case of A v British Broadcasting Corporation...

Singh v Belgium (2014): Upper Tribunal Clarifies Rule 45's Procedural Scope in Asylum Appeals

Date: May 9, 2014

Singh v Belgium (2014): Upper Tribunal Clarifies Rule 45's Procedural Scope in Asylum Appeals Introduction Singh v Belgium (2014) is a significant judgment delivered by the Upper Tribunal...

Barnes v The Eastenders Group: Enforcing Receiver's Remuneration Through Unjust Enrichment

Date: May 9, 2014

Barnes v The Eastenders Group: Enforcing Receiver's Remuneration Through Unjust Enrichment Introduction Barnes (as former Court Appointed Receiver) v. The Eastenders Group & Anor (Rev 1) ([2014] UKSC...

Supreme Court Confirms Ongoing Repair Obligations Without Written Notice in Commercial Leases: L Batley Pet Products Ltd v North Lanarkshire Council

Date: May 9, 2014

Supreme Court Confirms Ongoing Repair Obligations Without Written Notice in Commercial Leases: L Batley Pet Products Ltd v North Lanarkshire Council Introduction The case of L Batley Pet Products Ltd...

Hawksbridge LLP v. Revenue & Customs: Establishing Precedents on Tax Avoidance and Loss Relief in Partnerships

Date: May 8, 2014

Hawksbridge LLP v. Revenue & Customs: Establishing Precedents on Tax Avoidance and Loss Relief in Partnerships Introduction The case of Hawksbridge LLP v. Revenue & Customs ([2014] UKFTT 416 (TC))...

Classification of Energy-Saving Materials for VAT Reduction: Revenue And Customs v. Pinevale Ltd

Date: May 8, 2014

Classification of Energy-Saving Materials for VAT Reduction: Revenue And Customs v. Pinevale Ltd Introduction In the landmark case of Revenue And Customs v. Pinevale Ltd ([2014] UKUT 201 (TCC)), the...

Archer v Revenue & Customs: Reinforcing Strict Compliance with Time Limits in Late Tax Appeals

Date: May 7, 2014

Archer v Revenue & Customs: Reinforcing Strict Compliance with Time Limits in Late Tax Appeals Introduction The case of Archer v Revenue & Customs ([2014] UKFTT 423 (TC)) presents a pivotal judgment...

Establishing Prima Facie Negligence in Tax Penalty Appeals: Insights from Gardiner & Ors v. Revenue & Customs [2014] UKFTT 421 (TC)

Date: May 7, 2014

Establishing Prima Facie Negligence in Tax Penalty Appeals: Insights from Gardiner & Ors v. Revenue & Customs [2014] UKFTT 421 (TC) Introduction The case of Gardiner & Ors v. Revenue & Customs...

Holistic Site Evaluation Affirmed for Community Value Listings: Gullivers Bowls Club Ltd v. Rother District Council

Date: Apr 25, 2014

Holistic Site Evaluation Affirmed for Community Value Listings: Gullivers Bowls Club Ltd v. Rother District Council Introduction The case Gullivers Bowls Club Ltd v. Rother District Council ([2014]...

Jurisdiction of First-Tier Tribunals in Questioning the Lawfulness of Secondary Legislation: Dong v National Crime Agency

Date: Apr 24, 2014

Jurisdiction of First-Tier Tribunals in Questioning the Lawfulness of Secondary Legislation: Dong v National Crime Agency Introduction Dong v National Crime Agency ([2014] UKFTT 369 (TC)) is a...

Upper Tribunal Sets New Precedent for Deferment Rates in Leasehold Enfranchisement Outside Prime Central London

Date: Apr 24, 2014

Upper Tribunal Sets New Precedent for Deferment Rates in Leasehold Enfranchisement Outside Prime Central London Introduction The case of Sinclair Gardens Investments (Kensington) Ltd, Re: 7 Grange...

Panayiotou v. Kernaghan: Establishing Boundaries in Whistleblowing Protections

Date: Apr 17, 2014

Panayiotou v. Kernaghan: Establishing Boundaries in Whistleblowing Protections Introduction Panayiotou v. Kernaghan ([2014] UKEAT 0436_13_1604) is a pivotal case adjudicated by the United Kingdom...

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

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

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

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

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...