Versteegh Ltd v. Revenue & Customs: Establishing Precedents on Loan Relationships and Tax Implications under FA 1996 Introduction The case of Versteegh Ltd & Ors v. Revenue & Customs ([2014] STI 475)...
Portnykh v. Nomura International PLC: Clarifying Costs Orders in Employment Appeals Introduction The case of Portnykh v. Nomura International PLC ([2013] UKEAT 0448_13_0511) adjudicated by the United...
Establishing the Duty to Specify Work-Related Activities under ESA Regulation 35(2): Commentary on MT v. Secretary of State for Work and Pensions [2013] UKUT 545 Introduction The case of MT v....
Expansion of Appeal Rights under Tax Credits Act: ZM and AB v HMRC Introduction The case of ZM and AB v. HMRC (TC) ([2013] UKUT 547 (AAC)) was adjudicated by the Upper Tribunal (Administrative...
Best Interests in Withholding Life-Sustaining Treatment: Aintree University Hospitals NHS Foundation Trust v. James [2013] UKSC 67 Introduction Aintree University Hospitals NHS Foundation Trust v....
Upper Tribunal Affirms De Novo Jurisdiction in Johnson (VO v. H & B Foods Ltd) [2013] UKUT 539 (LC) Introduction The case of Johnson (VO v. H & B Foods Ltd) ([2013] UKUT 539 (LC)) presents a...
Ensuring Prescribed Detail in Welfare Regulations: Reilly & Anor v Secretary of State for Work and Pensions [2013] Introduction The case of Reilly & Anor v Secretary of State for Work and Pensions...
Enhancing Judicial Transparency: The MK (Duty to Give Reasons) Pakistan Judgment Introduction The case of MK (duty to give reasons) Pakistan ([2013] UKUT 641 (IAC)) addresses pivotal issues...
Reliance on Professional Tax Advisers as a Reasonable Excuse: Mariner v. Revenue & Customs Introduction Mariner v. Revenue & Customs ([2013] UKFTT 657 (TC)) is a pivotal case adjudicated by the...
Member Rights in LLP Tax Appeals: Insights from MCashback Software 6 LLP v. HMRC Introduction The case of MCashback Software 6 LLP v. Revenue & Customs ([2013] UKFTT 679 (TC)) addresses critical...
AG v HMRC [2013]: Clarifying Notification Requirements for Child Tax Credit Disability Elements Introduction The case of AG v HM Revenue and Customs (TC) ([2013] UKUT 530 (AAC)) was adjudicated by...
Establishing Non-Delegable Duty of Care for Education Authorities: Analysis of Woodland v. Essex County Council [2013] UKSC 66 Introduction Woodland v. Essex County Council is a landmark decision by...
Security Requirements for VAT Liabilities in Cases of Persistent Late Payment: Southend United Football Club v. HM Revenue & Customs ([2013] UKFTT 715 (TC)) Introduction The case of Southend United...
UK Supreme Court Upholds Expansive Interpretation of 'Terrorism' in Mohammed Gul Case Introduction The landmark judgment in Gul, R v [2013] WLR(D) 402 delivered by the United Kingdom Supreme Court on...
Limiting Marshalling Doctrine: Insights from Szepietowski v. The National Crime Agency Introduction Szepietowski v. The National Crime Agency (Rev 1) ([2014] 1 BCLC 143) is a landmark judgment by the...
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...