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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 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 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 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 Introduction The case of Ryanair Holdings Plc v...
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 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 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 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] 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 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 Introduction The case of HMRC v. O'Rorke ([2014] STI 253) adjudicated by the Upper Tribunal (Tax and...
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) Introduction The case of LH Bishop...
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 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 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) 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 Introduction The case of AN Checker Heating & Service Engineers v. Revenue & Customs...