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  • Commentaries

United Kingdom Case Commentaries

Determining Eligibility of Educational Bodies for VAT Exemption: Insights from London College of Computing Ltd v. HMRC

Determining Eligibility of Educational Bodies for VAT Exemption: Insights from London College of Computing Ltd v. HMRC

Date: Aug 17, 2013
Determining Eligibility of Educational Bodies for VAT Exemption: Insights from London College of Computing Ltd v. HMRC Introduction The case of London College of Computing Ltd v. HMRC ([2013] UKUT...
Valuation of Deemed Supply for VAT Purposes under Article 5(7) Sixth Directive: General Motors UK Ltd v Revenue & Customs

Valuation of Deemed Supply for VAT Purposes under Article 5(7) Sixth Directive: General Motors UK Ltd v Revenue & Customs

Date: Aug 15, 2013
Valuation of Deemed Supply for VAT Purposes under Article 5(7) Sixth Directive General Motors UK Ltd v Revenue & Customs ([2013] UKFTT 443 (TC)) Introduction The case of General Motors UK Ltd v...
VAT Treatment of Deputy Medical Services: Rapid Sequence Ltd v. Revenue & Customs [2013] UKFTT 432 (TC)

VAT Treatment of Deputy Medical Services: Rapid Sequence Ltd v. Revenue & Customs [2013] UKFTT 432 (TC)

Date: Aug 15, 2013
VAT Treatment of Deputy Medical Services: Rapid Sequence Ltd v. Revenue & Customs [2013] UKFTT 432 (TC) Introduction Rapid Sequence Ltd v. Revenue & Customs is a pivotal case adjudicated by the...
Khawaja v HMRC: Affirming the Civil Standard of Proof and Tribunal's Authority in Tax Penalty Adjustments

Khawaja v HMRC: Affirming the Civil Standard of Proof and Tribunal's Authority in Tax Penalty Adjustments

Date: Aug 13, 2013
Khawaja v HMRC: Affirming the Civil Standard of Proof and Tribunal's Authority in Tax Penalty Adjustments Introduction Khawaja v. HMRC ([2014] STC 150) is a pivotal case adjudicated by the Upper...
Upper Tribunal Establishes Precedent on Classification of Medical Apparel Under CN Heading 9021

Upper Tribunal Establishes Precedent on Classification of Medical Apparel Under CN Heading 9021

Date: Aug 13, 2013
Upper Tribunal Establishes Precedent on Classification of Medical Apparel Under CN Heading 9021 Introduction The case of Amoena (UK) Ltd v. HMRC ([2013] UKUT 394 (TCC)) addresses a pivotal issue in...
Dependency as a Question of Fact in EEA Family Permits: Analysis of Lim (EEA -dependency) Malaysia [2013] UKUT 437 (IAC)

Dependency as a Question of Fact in EEA Family Permits: Analysis of Lim (EEA -dependency) Malaysia [2013] UKUT 437 (IAC)

Date: Aug 8, 2013
Dependency as a Question of Fact in EEA Family Permits: Analysis of Lim (EEA -dependency) Malaysia [2013] UKUT 437 (IAC) Introduction The case of Lim (EEA -dependency) Malaysia [2013] UKUT 437 (IAC)...
Rouse v HMRC: Clarifying the Application of Section 130 Finance Act 2008 in VAT Credit Set-Offs

Rouse v HMRC: Clarifying the Application of Section 130 Finance Act 2008 in VAT Credit Set-Offs

Date: Aug 8, 2013
Rouse v HMRC: Clarifying the Application of Section 130 Finance Act 2008 in VAT Credit Set-Offs Introduction The case of Rouse, R (on the application of) v. HMRC ([2013] UKUT 383 (TCC)) presents a...
Establishing Knowledge of VAT Fraud: Davis & Dann Ltd and Precis (1080) Ltd v. HMRC

Establishing Knowledge of VAT Fraud: Davis & Dann Ltd and Precis (1080) Ltd v. HMRC

Date: Aug 7, 2013
Establishing Knowledge of VAT Fraud: Davis & Dann Ltd and Precis (1080) Ltd v. HMRC Introduction The case of Davis & Dann Ltd and Precis (1080) Ltd v. HMRC ([2013] UKUT 374 (TCC)) addresses the...
Modification of Restrictive Covenants Under Section 84 of the Law of Property Act 1925: Green Masjid and Madrasah Decision

Modification of Restrictive Covenants Under Section 84 of the Law of Property Act 1925: Green Masjid and Madrasah Decision

Date: Aug 7, 2013
Modification of Restrictive Covenants Under Section 84 of the Law of Property Act 1925: Green Masjid and Madrasah Decision Introduction The case of The Trustees Of The Green Masjid And Madrasah Re...
Defining 'Serious Non-Political Offences' under Article 1F(b): Comprehensive Analysis of AH (Algeria) [2013] UKUT 382

Defining 'Serious Non-Political Offences' under Article 1F(b): Comprehensive Analysis of AH (Algeria) [2013] UKUT 382

Date: Aug 6, 2013
Defining 'Serious Non-Political Offences' under Article 1F(b): Comprehensive Analysis of AH (Algeria) [2013] UKUT 382 Introduction The case of AH (Article 1F(b) 'serious') Algeria [2013] UKUT 382 is...
Reasonable Excuse in VAT Default Surcharges: Electrical Installation Solutions Ltd v. Revenue & Customs

Reasonable Excuse in VAT Default Surcharges: Electrical Installation Solutions Ltd v. Revenue & Customs

Date: Aug 3, 2013
Reasonable Excuse in VAT Default Surcharges: Electrical Installation Solutions Ltd v. Revenue & Customs Introduction Electrical Installation Solutions Ltd v. Revenue & Customs ([2013] UKFTT 419 (TC))...
Clarifying Obligations Under Regulation 44(1)(d) of the Food Labelling Regulations 1996

Clarifying Obligations Under Regulation 44(1)(d) of the Food Labelling Regulations 1996

Date: Aug 1, 2013
Clarifying Obligations Under Regulation 44(1)(d) of the Food Labelling Regulations 1996 Introduction The case of Torfaen County Borough Council v. Douglas Willis Ltd ([2013] WLR(D) 321) addresses...
Clarifying Causation in Section 3ZB Offences Under the Road Traffic Act 1988

Clarifying Causation in Section 3ZB Offences Under the Road Traffic Act 1988

Date: Aug 1, 2013
Clarifying Causation in Section 3ZB Offences Under the Road Traffic Act 1988 Introduction The landmark judgment in Hughes, R v [2013] 4 All ER 613 addresses the precise scope of the newly established...
Reaffirming Deference in Appellate Review of Factual Findings: The Supreme Court's Judgment in McGraddie v. McGraddie

Reaffirming Deference in Appellate Review of Factual Findings: The Supreme Court's Judgment in McGraddie v. McGraddie

Date: Aug 1, 2013
Reaffirming Deference in Appellate Review of Factual Findings: The Supreme Court's Judgment in McGraddie v. McGraddie Introduction McGraddie v. McGraddie & Another (Scotland) ([2013] WLR 2477) is a...
Teal Assurance Company Ltd v WR Berkley Insurance (Europe) Ltd: Establishing the Precedence in Layered Liability Insurance Allocation

Teal Assurance Company Ltd v WR Berkley Insurance (Europe) Ltd: Establishing the Precedence in Layered Liability Insurance Allocation

Date: Aug 1, 2013
Teal Assurance Company Ltd v WR Berkley Insurance (Europe) Ltd: Establishing the Precedence in Layered Liability Insurance Allocation Introduction The case of Teal Assurance Company Ltd v WR Berkley...
Okonkwo vs. Secretary of State: Upper Tribunal Establishes Precedent on Health-Based Article 8 Claims in Immigration Law

Okonkwo vs. Secretary of State: Upper Tribunal Establishes Precedent on Health-Based Article 8 Claims in Immigration Law

Date: Jul 31, 2013
Okonkwo vs. Secretary of State: Upper Tribunal Establishes Precedent on Health-Based Article 8 Claims in Immigration Law Introduction The case of Okonkwo (legacy/Hakemi; health claim) Nigeria ([2013]...
Clarifying Schedule 36 Conditions: The Importance of Condition B in Tax Documentation Requests – Betts v. Revenue & Customs

Clarifying Schedule 36 Conditions: The Importance of Condition B in Tax Documentation Requests – Betts v. Revenue & Customs

Date: Jul 31, 2013
Clarifying Schedule 36 Conditions: The Importance of Condition B in Tax Documentation Requests – Betts v. Revenue & Customs Introduction Betts v. Revenue & Customs ([2013] UKFTT 430 (TC)) is a...
Interpretation and Application of Condition 6 of the Data Protection Act 1998: South Lanarkshire Council v. The Scottish Information Commissioner [2014]

Interpretation and Application of Condition 6 of the Data Protection Act 1998: South Lanarkshire Council v. The Scottish Information Commissioner [2014]

Date: Jul 30, 2013
Interpretation and Application of Condition 6 of the Data Protection Act 1998: South Lanarkshire Council v. The Scottish Information Commissioner [2014] Introduction The case of South Lanarkshire...
Constructive Dismissal and Grievance Procedures: Blackburn v. Aldi Stores Ltd [2013]

Constructive Dismissal and Grievance Procedures: Blackburn v. Aldi Stores Ltd [2013]

Date: Jul 30, 2013
Constructive Dismissal and Grievance Procedures: Blackburn v. Aldi Stores Ltd [2013] Introduction Blackburn v. Aldi Stores Ltd ([2013] ICR D37) is a significant case adjudicated by the United Kingdom...
Judicial Commentary: Upper Tribunal Clarifies Criteria for Documented and Undocumented Kuwaiti Bidoon

Judicial Commentary: Upper Tribunal Clarifies Criteria for Documented and Undocumented Kuwaiti Bidoon

Date: Jul 25, 2013
Security Cards as Determinant for Documented Status of Kuwaiti Bidoon – Upper Tribunal [2013] UKUT 356 (IAC) Introduction The case of NM v The Secretary of State for the Home Department ([2013] UKUT...
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