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  • Commentaries

United Kingdom Case Commentaries

Essentially Voluntary Management: Upper Tribunal Decision in Loughborough Students Union v. HMRC

Essentially Voluntary Management: Upper Tribunal Decision in Loughborough Students Union v. HMRC

Date: Oct 22, 2013
Essentially Voluntary Management: Upper Tribunal Decision in Loughborough Students Union v. HMRC Introduction The case of Loughborough Students Union v. HMRC ([2014] STC 357) presents a pivotal...
CEMA 1979 Solicitor Requirement Violates Article 21 TFEU: Insight from Wnek v Director of Border Revenue

CEMA 1979 Solicitor Requirement Violates Article 21 TFEU: Insight from Wnek v Director of Border Revenue

Date: Oct 18, 2013
CEMA 1979 Solicitor Requirement Violates Article 21 TFEU: Insight from Wnek v Director of Border Revenue Introduction The case of Wnek v. Director of Border Revenue ([2013] UKFTT 575 (TC)) presents a...
Supreme Court Reaffirms Prisoners' Disenfranchisement in the UK in Line with European Jurisprudence

Supreme Court Reaffirms Prisoners' Disenfranchisement in the UK in Line with European Jurisprudence

Date: Oct 17, 2013
Supreme Court Reaffirms Prisoners' Disenfranchisement in the UK in Line with European Jurisprudence Introduction The case of Chester, R (on the application of) v. Secretary of State for Justice (Rev...
Service Charge Interpretation in Leasehold Agreements: Waverley Borough Council v. Arya [2013] UKUT 501 (LC) Commentary

Service Charge Interpretation in Leasehold Agreements: Waverley Borough Council v. Arya [2013] UKUT 501 (LC) Commentary

Date: Oct 16, 2013
Service Charge Interpretation in Leasehold Agreements: Waverley Borough Council v. Arya [2013] UKUT 501 (LC) Commentary Introduction The case Waverley Borough Council v. Arya ([2013] UKUT 501 (LC))...
Material Change and Market Power Determinations under the Communications Act 2003: Insights from Ryanair Holdings Plc v Competition Commission

Material Change and Market Power Determinations under the Communications Act 2003: Insights from Ryanair Holdings Plc v Competition Commission

Date: Oct 11, 2013
Material Change and Market Power Determinations under the Communications Act 2003: Insights from Ryanair Holdings Plc v Competition Commission Introduction The case of Ryanair Holdings Plc v...
Protection Against Deprivation of Citizenship Leading to Statelessness – Al-Jedda [2013] UKSC

Protection Against Deprivation of Citizenship Leading to Statelessness – Al-Jedda [2013] UKSC

Date: Oct 10, 2013
Protection Against Deprivation of Citizenship Leading to Statelessness – Al-Jedda [2013] UKSC Introduction The case of Secretary of State for the Home Department v. Al-Jedda [2013] 3 WLR 1006...
Osborn v. The Parole Board [2013]: Reinforcing Procedural Fairness and the Right to Oral Hearings under Article 5(4) ECHR

Osborn v. The Parole Board [2013]: Reinforcing Procedural Fairness and the Right to Oral Hearings under Article 5(4) ECHR

Date: Oct 10, 2013
Osborn v. The Parole Board [2013]: Reinforcing Procedural Fairness and the Right to Oral Hearings under Article 5(4) ECHR Introduction Osborn v. The Parole Board ([2013] WLR(D) 374) is a landmark...
Liquidated Damages vs. Penalty Clauses in Employment Contracts: Insights from Cleeve Link Ltd v. Bryla

Liquidated Damages vs. Penalty Clauses in Employment Contracts: Insights from Cleeve Link Ltd v. Bryla

Date: Oct 9, 2013
Liquidated Damages vs. Penalty Clauses in Employment Contracts: Insights from Cleeve Link Ltd v. Bryla Introduction Cleeve Link Ltd v. Bryla ([2013] UKEAT 0440_12_0810) is a pivotal case adjudicated...
Lundy v. The Queen: Reinforcing the Role of Fresh Forensic Evidence in Overturning Convictions

Lundy v. The Queen: Reinforcing the Role of Fresh Forensic Evidence in Overturning Convictions

Date: Oct 8, 2013
Lundy v. The Queen: Reinforcing the Role of Fresh Forensic Evidence in Overturning Convictions Introduction Lundy v. The Queen ([2013] UKPC 28) is a landmark case heard by the Privy Council, which...
Closure Notice Issuance in Protracted Tax Enquiries: Bloomfield v. Revenue & Customs [2013]

Closure Notice Issuance in Protracted Tax Enquiries: Bloomfield v. Revenue & Customs [2013]

Date: Oct 5, 2013
Closure Notice Issuance in Protracted Tax Enquiries: Bloomfield v. Revenue & Customs [2013] Introduction The case of Bloomfield v. Revenue & Customs ([2013] UKFTT 593 (TC)) addresses significant...
Chubb Ltd v. Revenue & Customs: Limits on VAT Group Representative Member’s Claims

Chubb Ltd v. Revenue & Customs: Limits on VAT Group Representative Member’s Claims

Date: Oct 5, 2013
Chubb Ltd v. Revenue & Customs: Limits on VAT Group Representative Member’s Claims Introduction The case of Chubb Limited v. Revenue & Customs ([2013] UKFTT 579 (TC)) revolves around a Value Added...
Objective Interpretation of "Neglect" in Section 121C SSAA 1992: Insights from HMRC v. O'Rorke

Objective Interpretation of "Neglect" in Section 121C SSAA 1992: Insights from HMRC v. O'Rorke

Date: Oct 5, 2013
Objective Interpretation of "Neglect" in Section 121C SSAA 1992: Insights from HMRC v. O'Rorke Introduction The case of HMRC v. O'Rorke ([2014] STI 253) adjudicated by the Upper Tribunal (Tax and...
Balancing Confidentiality and Natural Justice: Insights from BMI Healthcare Ltd v. Competition Commission [2013] CAT 24

Balancing Confidentiality and Natural Justice: Insights from BMI Healthcare Ltd v. Competition Commission [2013] CAT 24

Date: Oct 3, 2013
Balancing Confidentiality and Natural Justice: Insights from BMI Healthcare Ltd v. Competition Commission (No. 1) [2013] CAT 24 Introduction BMI Healthcare Ltd v. Competition Commission (No. 1) is a...
Roden & Anor v. Revenue & Customs [2013]: HMRC's Unreasonable Defense of VAT Exemption

Roden & Anor v. Revenue & Customs [2013]: HMRC's Unreasonable Defense of VAT Exemption

Date: Oct 2, 2013
Disclaimer: This commentary is for informational purposes only and does not constitute legal advice. For legal advice on your situation, consult a qualified attorney. HMRC's Unreasonable Defense of...
Re-Balancing Tax Efficiency and Human Rights: Comprehensive Analysis of LH Bishop Electrical Co Ltd A F Sheldon v. Revenue & Customs [2013] UKFTT 522 (TC)

Re-Balancing Tax Efficiency and Human Rights: Comprehensive Analysis of LH Bishop Electrical Co Ltd A F Sheldon v. Revenue & Customs [2013] UKFTT 522 (TC)

Date: Oct 1, 2013
Re-Balancing Tax Efficiency and Human Rights: Comprehensive Analysis of LH Bishop Electrical Co Ltd A F Sheldon v. Revenue & Customs [2013] UKFTT 522 (TC) Introduction The case of LH Bishop...
Affirming the Authority of Country Guidance in Asylum Appeals: KK v. Sri Lanka [2013] UKUT 512 (IAC)

Affirming the Authority of Country Guidance in Asylum Appeals: KK v. Sri Lanka [2013] UKUT 512 (IAC)

Date: Oct 1, 2013
Affirming the Authority of Country Guidance in Asylum Appeals: KK v. Sri Lanka [2013] UKUT 512 (IAC) Introduction The case of KK (Application of GJ) Sri Lanka ([2013] UKUT 512 (IAC)) involves a Sri...
Constructive Unfair Dismissal under Trust and Confidence: The Leeds Dental Team Ltd v. Rose Case Commentary

Constructive Unfair Dismissal under Trust and Confidence: The Leeds Dental Team Ltd v. Rose Case Commentary

Date: Sep 28, 2013
Constructive Unfair Dismissal under Trust and Confidence: The Leeds Dental Team Ltd v. Rose Case Commentary Introduction The Leeds Dental Team Ltd v. Rose ([2013] UKEAT 0016_13_2709) is a landmark...
Clarifying Landlord-Tenant Covenants: Insights from Forest House Estates Ltd v. Dakhil Allah R Al-Harthi

Clarifying Landlord-Tenant Covenants: Insights from Forest House Estates Ltd v. Dakhil Allah R Al-Harthi

Date: Sep 27, 2013
Clarifying Landlord-Tenant Covenants: Insights from Forest House Estates Ltd v. Dakhil Allah R Al-Harthi Introduction The case of Forest House Estates Ltd v. Dakhil Allah R Al-Harthi ([2013] UKUT 479...
Composite Discount Approach in Service Charge Disputes: Westminster v. Allen & Ors [2013] UKUT 460 (LC)

Composite Discount Approach in Service Charge Disputes: Westminster v. Allen & Ors [2013] UKUT 460 (LC)

Date: Sep 27, 2013
Composite Discount Approach in Service Charge Disputes: Westminster v. Allen & Ors [2013] UKUT 460 (LC) Introduction Westminster v. Allen & Ors is a landmark case adjudicated by the Upper Tribunal...
VAT Single Supply Standard Rate Determination in AN Checker Heating & Service Engineers v. Revenue & Customs

VAT Single Supply Standard Rate Determination in AN Checker Heating & Service Engineers v. Revenue & Customs

Date: Sep 25, 2013
VAT Single Supply Standard Rate Determination in AN Checker Heating & Service Engineers v. Revenue & Customs Introduction The case of AN Checker Heating & Service Engineers v. Revenue & Customs...
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