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  • Commentaries

United Kingdom Case Commentaries

Pineview Ltd v. 83 Crampton Street RTM Company Ltd: Signature Validity and Appurtenant Property in RTM Claims

Pineview Ltd v. 83 Crampton Street RTM Company Ltd: Signature Validity and Appurtenant Property in RTM Claims

Date: Dec 5, 2013
Pineview Ltd v. 83 Crampton Street RTM Company Ltd: Signature Validity and Appurtenant Property in RTM Claims Introduction The case of Pineview Ltd v. 83 Crampton Street RTM Company Ltd ([2013] UKUT...
Supreme Court Establishes Limits on High Court’s Inherent Jurisdiction in Life Sentences: Corey v. Secretary of State for Northern Ireland [2013] UKSC 76

Supreme Court Establishes Limits on High Court’s Inherent Jurisdiction in Life Sentences: Corey v. Secretary of State for Northern Ireland [2013] UKSC 76

Date: Dec 5, 2013
Supreme Court Establishes Limits on High Court’s Inherent Jurisdiction in Life Sentences: Corey v. Secretary of State for Northern Ireland [2013] UKSC 76 Introduction In Martin Corey, Re for Judicial...
Rouse v HMRC: Clarifying HMRC's Enquiry Procedures for Year 2 Loss Relief Claims

Rouse v HMRC: Clarifying HMRC's Enquiry Procedures for Year 2 Loss Relief Claims

Date: Dec 5, 2013
Rouse v HMRC: Clarifying HMRC's Enquiry Procedures for Year 2 Loss Relief Claims Introduction Rouse v HMRC ([2014] STI 435) is a pivotal case adjudicated by the Upper Tribunal (Tax and Chancery...
Strengthening Asylum Criteria for Coptic Christians Facing Persecution in Egypt

Strengthening Asylum Criteria for Coptic Christians Facing Persecution in Egypt

Date: Dec 4, 2013
Strengthening Asylum Criteria for Coptic Christians Facing Persecution in Egypt Introduction The case MS (Coptic Christians: Egypt) CG ([2013] UKUT 611 (IAC)) was heard by the Upper Tribunal...
Upper Tribunal Affirms Validity of Three-Year Limitation Period for VAT Claims in Leeds v HMRC

Upper Tribunal Affirms Validity of Three-Year Limitation Period for VAT Claims in Leeds v HMRC

Date: Dec 4, 2013
Upper Tribunal Affirms Validity of Three-Year Limitation Period for VAT Claims in Leeds v HMRC Introduction Case: Leeds City Council v. HMRC ([2014] STC 789) Court: Upper Tribunal (Tax and Chancery...
Upper Tribunal Upholds Raju Decision on Tier 1 Post-Study Work Closures

Upper Tribunal Upholds Raju Decision on Tier 1 Post-Study Work Closures

Date: Dec 4, 2013
Upper Tribunal Upholds Raju Decision on Tier 1 Post-Study Work Closures Introduction The case of Nasim & Others v Secretary of State for the Home Department [2013] UKUT 00610 (IAC) presents a pivotal...
Recognition of Employment-Related Loans as Income for Tax Purposes: Boyle v Revenue & Customs [2013] UKFTT 723 (TC)

Recognition of Employment-Related Loans as Income for Tax Purposes: Boyle v Revenue & Customs [2013] UKFTT 723 (TC)

Date: Nov 30, 2013
Recognition of Employment-Related Loans as Income for Tax Purposes: Boyle v Revenue & Customs [2013] UKFTT 723 (TC) Introduction In the landmark case of Boyle v Revenue & Customs ([2013] UKFTT 723...
Ninety Broomfield Road RTM Co. Ltd v. Triplerose Ltd: Pioneering Multi-Premises Right to Manage

Ninety Broomfield Road RTM Co. Ltd v. Triplerose Ltd: Pioneering Multi-Premises Right to Manage

Date: Nov 29, 2013
Ninety Broomfield Road RTM Co. Ltd v. Triplerose Ltd: Pioneering Multi-Premises Right to Manage Introduction The case of Ninety Broomfield Road RTM Co. Ltd v. Triplerose Ltd ([2013] UKUT 606 (LC))...
Employment Relationship and Ecclesiastical Law: Sharpe v. Worcester Diocesan Board of Finance Ltd

Employment Relationship and Ecclesiastical Law: Sharpe v. Worcester Diocesan Board of Finance Ltd

Date: Nov 29, 2013
Employment Relationship and Ecclesiastical Law: Sharpe v. Worcester Diocesan Board of Finance Ltd Introduction Sharpe v. The Worcester Diocesan Board Of Finance Ltd & Anor ([2013] UKEAT 0243_12_2811)...
Unlawful Discrimination Against Civil Partners in Accommodation: Insights from Bull & Anor v. Hall & Anor [2013]

Unlawful Discrimination Against Civil Partners in Accommodation: Insights from Bull & Anor v. Hall & Anor [2013]

Date: Nov 28, 2013
Bull & Anor v. Hall & Anor [2013]: Unlawful Discrimination Against Civil Partners in Accommodation Introduction Bull & Anor v. Hall & Anor ([2013] WLR 3741) is a landmark case adjudicated by the...
Zoumbas v. Secretary of State for the Home Department: Proportionality in Family Removal Cases

Zoumbas v. Secretary of State for the Home Department: Proportionality in Family Removal Cases

Date: Nov 28, 2013
Zoumbas v. Secretary of State for the Home Department: Proportionality in Family Removal Cases Introduction Zoumbas v. Secretary of State for the Home Department ([2014] 1 All ER 638) is a seminal...
Interpretation of Consultation Period in Landlord and Tenant Act: Insights from Trafford Housing Trust Ltd v. Rubinstein & Ors ([2013] UKUT 581 (LC))

Interpretation of Consultation Period in Landlord and Tenant Act: Insights from Trafford Housing Trust Ltd v. Rubinstein & Ors ([2013] UKUT 581 (LC))

Date: Nov 23, 2013
Interpretation of Consultation Period in Landlord and Tenant Act: Insights from Trafford Housing Trust Ltd v. Rubinstein & Ors ([2013] UKUT 581 (LC)) Introduction The case of Trafford Housing Trust...
VAT Exemption and Abusive Practices: Comprehensive Analysis of DPAS Ltd v HMRC [2013]

VAT Exemption and Abusive Practices: Comprehensive Analysis of DPAS Ltd v HMRC [2013]

Date: Nov 23, 2013
VAT Exemption and Abusive Practices: Comprehensive Analysis of DPAS Ltd v HMRC [2013] Introduction The case of DPAS Ltd v. Revenue & Customs ([2013] UKFTT 676 (TC)) addresses critical issues...
No.1 Deansgate RTM Decision: Defining 'Structurally Detached' under Section 72(2) of the Commonhold and Leasehold Reform Act 2002

No.1 Deansgate RTM Decision: Defining 'Structurally Detached' under Section 72(2) of the Commonhold and Leasehold Reform Act 2002

Date: Nov 22, 2013
Defining 'Structurally Detached' under Section 72(2) of the Commonhold and Leasehold Reform Act 2002: Insights from No.1 Deansgate (Residential) Ltd v. No.1 Deansgate RTM (2013) Introduction The case...
Supreme Court Rejects Mandatory One-Stop Procedure for Removal Directions in Immigration Appeals

Supreme Court Rejects Mandatory One-Stop Procedure for Removal Directions in Immigration Appeals

Date: Nov 21, 2013
Supreme Court Rejects Mandatory One-Stop Procedure for Removal Directions in Immigration Appeals Introduction The case of Patel & Ors v. Secretary of State for the Home Department ([2014] AC 651)...
Establishing Judicial Authority for European Arrest Warrants: Bucnys v Ministry of Justice

Establishing Judicial Authority for European Arrest Warrants: Bucnys v Ministry of Justice

Date: Nov 21, 2013
Establishing Judicial Authority for European Arrest Warrants: Bucnys v Ministry of Justice Introduction Bucnys v. Ministry of Justice ([2013] WLR(D) 446) is a seminal case adjudicated by the United...
Clarifying the 'Repeated Mobilization' Requirement in ESA Work Capability Assessments: AS v. Secretary of State for Work and Pensions (2013)

Clarifying the 'Repeated Mobilization' Requirement in ESA Work Capability Assessments: AS v. Secretary of State for Work and Pensions (2013)

Date: Nov 21, 2013
Clarifying the 'Repeated Mobilization' Requirement in ESA Work Capability Assessments: AS v. Secretary of State for Work and Pensions (2013) Introduction The case of AS v. Secretary of State for Work...
Upper Tribunal Upholds HMRC’s CIS Penalty Regime as Proportionate Under TMA 1970

Upper Tribunal Upholds HMRC’s CIS Penalty Regime as Proportionate Under TMA 1970

Date: Nov 20, 2013
Upper Tribunal Upholds HMRC’s CIS Penalty Regime as Proportionate Under TMA 1970 Introduction The case of HMRC v. Anthony Bosher ([2013] UKUT 579 (TCC)) centers on the imposition and subsequent...
Interpretation of 'Substantial Lessening of Competition' under the Enterprise Act: Global Radio Holdings Ltd v Competition Commission [2013] CAT 26

Interpretation of 'Substantial Lessening of Competition' under the Enterprise Act: Global Radio Holdings Ltd v Competition Commission [2013] CAT 26

Date: Nov 16, 2013
Interpretation of 'Substantial Lessening of Competition' under the Enterprise Act: Global Radio Holdings Ltd v Competition Commission [2013] CAT 26 Introduction The case of Global Radio Holdings Ltd...
Timothy Harding v HMRC: Upper Tribunal Affirms Penalty for Careless Inaccuracy in Tax Return

Timothy Harding v HMRC: Upper Tribunal Affirms Penalty for Careless Inaccuracy in Tax Return

Date: Nov 16, 2013
Timothy Harding v HMRC: Upper Tribunal Affirms Penalty for Careless Inaccuracy in Tax Return Introduction The case of Timothy Harding v HMRC ([2013] UKUT 575 (TCC)) revolves around the appellant, Mr....
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