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  • Commentaries

United Kingdom Case Commentaries

Affirmation of Strict Liability for Warehousekeepers under EU Excise Duty Regulations: Insights from Butlers Ship Stores Limited v HMRC

Affirmation of Strict Liability for Warehousekeepers under EU Excise Duty Regulations: Insights from Butlers Ship Stores Limited v HMRC

Date: Nov 14, 2013
Affirmation of Strict Liability for Warehousekeepers under EU Excise Duty Regulations: Insights from Butlers Ship Stores Limited v HMRC Introduction The case of Butlers Ship Stores Limited v HMRC...
Rule 18 Directions in Tax Appeals: Insights from 288 Group Ltd & Ors v. Revenue & Customs

Rule 18 Directions in Tax Appeals: Insights from 288 Group Ltd & Ors v. Revenue & Customs

Date: Nov 14, 2013
Rule 18 Directions in Tax Appeals: Insights from 288 Group Ltd & Ors v. Revenue & Customs Introduction The case of 288 Group Ltd & Ors v. Revenue & Customs ([2014] SFTD 592) was adjudicated by the...
Clarifying the Control Principle and Public Interest Balancing under FOIA: Commentary on APPGER v Information Commissioner and FCO

Clarifying the Control Principle and Public Interest Balancing under FOIA: Commentary on APPGER v Information Commissioner and FCO

Date: Nov 12, 2013
Clarifying the Control Principle and Public Interest Balancing under FOIA: Commentary on APPGER v. Information Commissioner and FCO ([2013] UKUT 560 (AAC)) Introduction The case of All Party...
The Alexandros T Re: Supreme Court Defines 'Same Cause of Action' under Article 27 Regulation 44/2001 in Insurance Litigation

The Alexandros T Re: Supreme Court Defines 'Same Cause of Action' under Article 27 Regulation 44/2001 in Insurance Litigation

Date: Nov 7, 2013
The Alexandros T Re: Supreme Court Defines 'Same Cause of Action' under Article 27 Regulation 44/2001 in Insurance Litigation Introduction The case of The Alexandros T Re ([2014] BUS LR 873) before...
Cotter v Revenue & Customs [2013] UKSC 69: Defining Jurisdictional Boundaries in Tax Relief Claims

Cotter v Revenue & Customs [2013] UKSC 69: Defining Jurisdictional Boundaries in Tax Relief Claims

Date: Nov 7, 2013
Cotter v Revenue & Customs [2013] UKSC 69: Defining Jurisdictional Boundaries in Tax Relief Claims Introduction Cotter v. Revenue & Customs ([2013] UKSC 69) is a landmark judgment delivered by the...
Versteegh Ltd v. Revenue & Customs: Establishing Precedents on Loan Relationships and Tax Implications under FA 1996

Versteegh Ltd v. Revenue & Customs: Establishing Precedents on Loan Relationships and Tax Implications under FA 1996

Date: Nov 7, 2013
Versteegh Ltd v. Revenue & Customs: Establishing Precedents on Loan Relationships and Tax Implications under FA 1996 Introduction The case of Versteegh Ltd & Ors v. Revenue & Customs ([2014] STI 475)...
Portnykh v. Nomura International PLC: Clarifying Costs Orders in Employment Appeals

Portnykh v. Nomura International PLC: Clarifying Costs Orders in Employment Appeals

Date: Nov 6, 2013
Portnykh v. Nomura International PLC: Clarifying Costs Orders in Employment Appeals Introduction The case of Portnykh v. Nomura International PLC ([2013] UKEAT 0448_13_0511) adjudicated by the United...
Establishing the Duty to Specify Work-Related Activities under ESA Regulation 35(2): Commentary on MT v. Secretary of State for Work and Pensions [2013] UKUT 545

Establishing the Duty to Specify Work-Related Activities under ESA Regulation 35(2): Commentary on MT v. Secretary of State for Work and Pensions [2013] UKUT 545

Date: Nov 6, 2013
Establishing the Duty to Specify Work-Related Activities under ESA Regulation 35(2): Commentary on MT v. Secretary of State for Work and Pensions [2013] UKUT 545 Introduction The case of MT v....
Expansion of Appeal Rights under Tax Credits Act: ZM and AB v HMRC

Expansion of Appeal Rights under Tax Credits Act: ZM and AB v HMRC

Date: Nov 6, 2013
Expansion of Appeal Rights under Tax Credits Act: ZM and AB v HMRC Introduction The case of ZM and AB v. HMRC (TC) ([2013] UKUT 547 (AAC)) was adjudicated by the Upper Tribunal (Administrative...
Best Interests in Withholding Life-Sustaining Treatment: Aintree University Hospitals NHS Foundation Trust v. James [2013] UKSC 67

Best Interests in Withholding Life-Sustaining Treatment: Aintree University Hospitals NHS Foundation Trust v. James [2013] UKSC 67

Date: Oct 31, 2013
Best Interests in Withholding Life-Sustaining Treatment: Aintree University Hospitals NHS Foundation Trust v. James [2013] UKSC 67 Introduction Aintree University Hospitals NHS Foundation Trust v....
Upper Tribunal Affirms De Novo Jurisdiction in Johnson (VO v. H & B Foods Ltd) [2013] UKUT 539 (LC)

Upper Tribunal Affirms De Novo Jurisdiction in Johnson (VO v. H & B Foods Ltd) [2013] UKUT 539 (LC)

Date: Oct 31, 2013
Upper Tribunal Affirms De Novo Jurisdiction in Johnson (VO v. H & B Foods Ltd) [2013] UKUT 539 (LC) Introduction The case of Johnson (VO v. H & B Foods Ltd) ([2013] UKUT 539 (LC)) presents a...
Ensuring Prescribed Detail in Welfare Regulations: Reilly & Anor v Secretary of State for Work and Pensions [2013]

Ensuring Prescribed Detail in Welfare Regulations: Reilly & Anor v Secretary of State for Work and Pensions [2013]

Date: Oct 31, 2013
Ensuring Prescribed Detail in Welfare Regulations: Reilly & Anor v Secretary of State for Work and Pensions [2013] Introduction The case of Reilly & Anor v Secretary of State for Work and Pensions...
Enhancing Judicial Transparency: The MK (Duty to Give Reasons) Pakistan Judgment

Enhancing Judicial Transparency: The MK (Duty to Give Reasons) Pakistan Judgment

Date: Oct 29, 2013
Enhancing Judicial Transparency: The MK (Duty to Give Reasons) Pakistan Judgment Introduction The case of MK (duty to give reasons) Pakistan ([2013] UKUT 641 (IAC)) addresses pivotal issues...
Reliance on Professional Tax Advisers as a Reasonable Excuse: Mariner v. Revenue & Customs

Reliance on Professional Tax Advisers as a Reasonable Excuse: Mariner v. Revenue & Customs

Date: Oct 26, 2013
Reliance on Professional Tax Advisers as a Reasonable Excuse: Mariner v. Revenue & Customs Introduction Mariner v. Revenue & Customs ([2013] UKFTT 657 (TC)) is a pivotal case adjudicated by the...
Member Rights in LLP Tax Appeals: Insights from MCashback Software 6 LLP v. HMRC

Member Rights in LLP Tax Appeals: Insights from MCashback Software 6 LLP v. HMRC

Date: Oct 26, 2013
Member Rights in LLP Tax Appeals: Insights from MCashback Software 6 LLP v. HMRC Introduction The case of MCashback Software 6 LLP v. Revenue & Customs ([2013] UKFTT 679 (TC)) addresses critical...
AG v HMRC [2013]: Clarifying Notification Requirements for Child Tax Credit Disability Elements

AG v HMRC [2013]: Clarifying Notification Requirements for Child Tax Credit Disability Elements

Date: Oct 25, 2013
AG v HMRC [2013]: Clarifying Notification Requirements for Child Tax Credit Disability Elements Introduction The case of AG v HM Revenue and Customs (TC) ([2013] UKUT 530 (AAC)) was adjudicated by...
Establishing Non-Delegable Duty of Care for Education Authorities: Analysis of Woodland v. Essex County Council [2013] UKSC 66

Establishing Non-Delegable Duty of Care for Education Authorities: Analysis of Woodland v. Essex County Council [2013] UKSC 66

Date: Oct 24, 2013
Establishing Non-Delegable Duty of Care for Education Authorities: Analysis of Woodland v. Essex County Council [2013] UKSC 66 Introduction Woodland v. Essex County Council is a landmark decision by...
Security Requirements for VAT Liabilities in Cases of Persistent Late Payment: Southend United FC v HMRC

Security Requirements for VAT Liabilities in Cases of Persistent Late Payment: Southend United FC v HMRC

Date: Oct 24, 2013
Security Requirements for VAT Liabilities in Cases of Persistent Late Payment: Southend United Football Club v. HM Revenue & Customs ([2013] UKFTT 715 (TC)) Introduction The case of Southend United...
UK Supreme Court Upholds Expansive Interpretation of 'Terrorism' in Mohammed Gul Case

UK Supreme Court Upholds Expansive Interpretation of 'Terrorism' in Mohammed Gul Case

Date: Oct 24, 2013
UK Supreme Court Upholds Expansive Interpretation of 'Terrorism' in Mohammed Gul Case Introduction The landmark judgment in Gul, R v [2013] WLR(D) 402 delivered by the United Kingdom Supreme Court on...
Limiting Marshalling Doctrine: Insights from Szepietowski v. The National Crime Agency

Limiting Marshalling Doctrine: Insights from Szepietowski v. The National Crime Agency

Date: Oct 24, 2013
Limiting Marshalling Doctrine: Insights from Szepietowski v. The National Crime Agency Introduction Szepietowski v. The National Crime Agency (Rev 1) ([2014] 1 BCLC 143) is a landmark judgment by the...
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