United Kingdom Case Commentaries

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)

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

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

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]

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

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))

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]

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

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...

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...

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

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...

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

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

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....

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

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

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

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

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...