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...
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 Introduction In Martin Corey, Re for Judicial...
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 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 Introduction Case: Leeds City Council v. HMRC ([2014] STC 789) Court: Upper Tribunal (Tax and Chancery...