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Deeming Seizure Decisions Unreasonable: Insights from NAS & Co Ltd v. Revenue & Customs ([2014] UKFTT 50 (TC)) Introduction The case of NAS & Co Ltd v. Revenue & Customs ([2014] UKFTT 50 (TC))...
Upper Tribunal Clarifies 'Trade' Status for Limited Liability Partnerships in Eclipse Film Partners (No. 35) LLP v HMRC Introduction The case of Eclipse Film Partners (No. 35) LLP v HMRC ([2014] BTC...
G v. Scottish Ministers & Anor (2014) SC: Clarifying the Right to Appeal Against Excessive Security Detention under the Mental Health (Care and Treatment) (Scotland) Act 2003 Introduction The case G...
AA v Entry Clearance Officer: Defining Parental Responsibility Under Kafala for Immigration Purposes Introduction The case AA v. Entry Clearance Officer (Addis Ababa) ([2014] 1 WLR 43) before the...
Reinforcing the Integrity of Disciplinary Investigations in NHS Employment Contracts: West London Mental Health NHS Trust v. Chhabra Introduction The case of West London Mental Health NHS Trust v....
Interplay of Regulations 29 and 35 in ESA Assessments: JS v. Secretary of State for Work and Pensions Introduction The case of JS v. Secretary of State for Work and Pensions (ESA) ([2013] UKUT 635...
Interpretation of VAT Exemptions for Private Niche Dance Tuition: Cheruvier v HMRC [2014] UKFTT 7 (TC) Analysis Introduction The case of Cheruvier (t/a Fleur Estelle Belly Dance School) v. Revenue &...
Christoforou v Standard Apartments Ltd: Upholding Indemnity Covenants for Tribunal Costs Introduction Christoforou & Anor v. Standard Apartments Ltd ([2013] UKUT 0586 (LC)) is a pivotal case...
Defining Separation in Tax Credits: Insights from DG v. HMTC (TC) [2013] Introduction The case of DG v. HMTC (TC) [2013] UKUT 631 (AAC) is a landmark decision by the Upper Tribunal (Administrative...
Presumption of Continuity and Burden of Proof: Insights from Newell & Anor (t/a Tanya's Takeaway) v. Revenue & Customs ([2013] UKFTT 742 (TC)) Introduction The case of Newell & Anor (t/a Tanya's...
Edwards v Environment Agency: Defining Prohibitively Expensive Costs under the Aarhus Convention Introduction The case of Edwards & Anor v. Environment Agency & Ors (No 2) ([2014] Env LR 17)...
Expansion of "Religious Worship" under PWRA: Hodkin & Anor v Registrar-General of Births, Deaths and Marriages ([2014] 2 WLR 23) Introduction The landmark case Hodkin & Anor v Registrar-General of...
Conway v. Jam Factory Freehold Ltd: Service Charge Recovery and Section 20C Implications Introduction Conway & Ors v. Jam Factory Freehold Ltd ([2013] UKUT 592 (LC)) is a pivotal case adjudicated by...
Discovery Assessments Under Section 29 TMA: Insights from Sanderson v HMRC [2013] UKUT 623 (TCC) Introduction The case of David Stephen Sanderson v. HMRC ([2013] UKUT 623 (TCC)) addresses the...
Iveco Ltd v Revenue & Customs: Extending VAT Recovery through Conformity with EU Directive Introduction The case of Iveco Ltd v Revenue & Customs ([2013] UKFTT 763 (TC)) addresses pivotal issues...
Upper Tribunal Sets Precedent on Tribunal Jurisdiction and Procedural Time Limits in Council Tax Benefit Appeals Introduction The case of DTM v. Kettering Borough Council (CTB) ([2013] UKUT 625...
Fonecomp Ltd v. HMRC: Upholding the Kittel Principle in MTIC VAT Fraud Cases Introduction The case of Fonecomp Ltd v. HMRC ([2013] UKUT 599 (TCC)) addresses significant issues related to Value Added...
Strict Liability on Operators for Continuation Fee Compliance: McKee Homes Ltd v. Department of the Environment Introduction McKee Homes Ltd v. Department of the Environment in Northern Ireland...
Defining Habitual Residence in International Child Abduction: Insights from KL (A Child) Re [2014] AC 1017 Introduction The case of KL (A Child) Re [2014] AC 1017 represents a significant judicial...
Establishing Standards for Competition Remedies: Groupe Eurotunnel SA v. Competition Commission [2013] CAT 30 Introduction The case of Groupe Eurotunnel SA v. Competition Commission & Ors ([2013] CAT...