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Establishing Procedural Fairness in Asylum Appeals: Insights from MM (unfairness; E & R) Sudan [2014] UKUT 105 (IAC) Introduction The judgment in MM (unfairness; E & R) Sudan [2014] UKUT 105 (IAC)...
Softhouse Consulting Ltd v. Revenue And Customs: Cost Directions in Permission to Appeal Applications Introduction In the case of Softhouse Consulting Ltd v. Revenue And Customs ([2014] UKUT 197...
Reassessing Asylum Returns: The Impact of EM v. Secretary of State for the Home Department on Systemic Deficiencies in Asylum Procedures Introduction The case of EM (Eritrea) v. Secretary of State...
Williams v. Central Bank of Nigeria [2014] UKSC 10: Clarifying the Definition of 'Trustee' under the Limitation Act 1980 Introduction Williams v. Central Bank of Nigeria [2014] UKSC 10 is a landmark...
Marks & Spencer v HMRC: Clarifying the 'No Possibilities' Test and Cross-Border Group Relief Introduction The case Revenue and Customs v. Marks and Spencer plc (Rev 1) ([2014] STI 682) represents a...
Upper Tribunal Affirms Strict Adherence to Time Limits in VAT Appeal Extensions: Graham v HMRC [2014] UKUT 75 (TCC) Introduction The case of Graham (trading as Xs and Os Amusements) v. Revenue And...
Reaffirming the Rarity of Persecution: Upper Tribunal Decision in MD (same-sex oriented males: risk) India CG [2014] UKUT 65 (IAC) Introduction The case of MD (same-sex oriented males: risk) India CG...
Continuing Responsibility in Negligent Misrepresentation: Cramaso LLP v. Ogilvie-Grant Commentary Introduction The case of Cramaso LLP v. Ogilvie-Grant, Earl of Seafield & Ors ([2014] 1 AC 1093) is a...
Limitation of Section 20C Orders Scope: Established by SCMLLA (Freehold) Ltd v Cleveland and Southwold Mansions Introduction The case of SCMLLA (Freehold) Ltd v Cleveland Mansions, and Southwold...
Statutory Appeals vs. Judicial Review in Non-Approved Retirement Benefits Tax Challenges: HMRC v. Mitesh Dhanak ([2014] STI 745) Introduction An in-depth analysis of HMRC v. Mitesh Dhanak ([2014] STI...
Withdrawal of Appealed Immigration Decisions: Upper Tribunal’s Jurisdiction Affirmed in SM v Secretary of State Introduction The case of SM v Secretary of State for the Home Department ([2014] UKUT...
Establishing the Limits of Tax Loss Relief: Insights from Flanagan & Ors v Revenue & Customs ([2014] UKFTT 175 (TC)) Introduction The case of Flanagan & Ors v Revenue & Customs is a pivotal judgment...
Employment Abroad, Full-Time Work, and Residence Status: Insights from Daniel v Revenue & Customs [2014] UKFTT 173 (TC) 1. Introduction The case of Daniel v Revenue & Customs ([2014] UKFTT 173 (TC))...
Ingenious Games LLP & Ors v. HMRC: Expanding Disclosure in Tax Appeals Introduction The case of Ingenious Games LLP & Ors v. HMRC ([2014] BTC 505) pertains to a complex tax dispute involving multiple...
Proxima GR Properties Ltd v. McGhee: Reasonable Administration Charges for Consent to Underlet Introduction The case of Proxima GR Properties Ltd v. McGhee ([2014] UKUT 59 (LC)) was heard by the...
Rectification of Land Registration: Adamson & Ors v. Paddico (267) Ltd and Its Implications 1. Introduction The landmark case of Adamson & Ors v. Paddico (267) Ltd ([2014] WLR(D) 51) addresses the...
Defining 'Lawful Activity' under Section 68: Richardson & Anor v. Director of Public Prosecutions [2014] UKSC 8 Introduction Richardson & Anor v. Director of Public Prosecutions ([2014] UKSC 8) is a...
Clarifying VAT Exemption Criteria for Non-Profit Associations: Analysis of United Grand Lodge of England v. HMRC Introduction The case of United Grand Lodge of England v. Revenue & Customs ([2014]...
Clarifying the Non-Free-Standing Nature of Paragraph EX.1 in Appendix FM: Insights from Sabir v. SSHD Introduction The case of Sabir (Appendix FM – EX1 not free standing) (Pakistan) ([2014] UKUT 63...
VAT Exemption for Ancillary Educational Services: HMRC v Brockenhurst College Introduction HMRC v Brockenhurst College ([2014] STC 1332) is a pivotal case adjudicated by the Upper Tribunal (Tax and...