Admissibility of Non-Expert Opinion Evidence in Tax Tribunals: Insights from Megantic Services Ltd v. Revenue & Customs Introduction The case of Megantic Services Ltd v. Revenue & Customs ([2013]...
Reasonableness in Defending Proceedings: Market & Opinion Research International Ltd v. Revenue & Customs [2013] UKFTT 475 (TC) Introduction The case of Market & Opinion Research International Ltd v....
Upper Tribunal Establishes Correct Approach to Deducting Income Tax and National Insurance in Child Support Assessments Introduction The case SG v. Secretary of State for Work and Pensions and CL...
Establishing Habitual Residence: Jurisdictional Insights from A (Children), Re (Rev 1) Introduction In the landmark case A (Children), Re (Rev 1) ([2014] 1 AC 1), the United Kingdom Supreme Court...
Interpreting 'Social Engagement' in ESA Assessments: AR v. Secretary of State for Work and Pensions (ESA) [2013] UKUT 446 Introduction The case of AR v. Secretary of State for Work and Pensions (ESA)...
Landlord Entitlement to Recover Legal Fees and VAT Under Section 60 of the Leasehold Reform Housing and Urban Development Act 1993 Introduction The case of Metropolitan Property Realizations Ltd v....
Pan v Portigon AG London Branch: Establishing Limits on Race Discrimination Claims and Procedural Integrity in Employment Tribunals Introduction The case of Pan v Portigon AG London Branch ([2013]...
Deliallisi v Secretary of State for the Home Department: Expanding the Scope of Citizenship Deprivation Appeals Introduction The case of Deliallisi v Secretary of State for the Home Department...
Upper Tribunal Establishes Precedent on Humanitarian Protection and Article 8 Rights for Former Unaccompanied Children in JS (Afghanistan) [2013] UKUT 568 (IAC) Introduction The case of JS (Former...
Balancing Historic Injustice and Immigration Control under Article 8: The Ghising & Ors Decision Introduction The Ghising & Ors (Gurkhas/BOCs: historic wrong; weight) judgment ([2013] UKUT 567 (IAC))...
Clarifying the Use of Wheelchairs in ESA Mobilising Assessments: Insights from AR v. Secretary of State for Work and Pensions (ESA) [2013] Introduction AR v. Secretary of State for Work and Pensions...
Unconscionable Circumstances and Special Relief in Taxation: Maxwell v Revenue & Customs [2013] Introduction Maxwell v. Revenue & Customs ([2013] UKFTT 459 (TC)) is a pivotal case adjudicated by the...
Establishing Sufficient Evidence for VAT Zero-Rating on Exported Goods: Insights from HMRC v. Arkeley Limited Introduction The case of HMRC v. Arkeley Limited (In liquidation) ([2014] STC 309) serves...
Refining the Assessment of Mobilising Aids in ESA: TB v. Secretary of State for Work and Pensions Introduction The case of TB v. Secretary of State for Work and Pensions (ESA) ([2013] UKUT 408 (AAC))...
Upper Tribunal Upholds Five-Year Maximum Study Limit for Tier 4 Students Introduction In the landmark case of Islam (Para 245X(ha): five years’ study : Bangladesh) ([2013] UKUT 608 (IAC)), the Upper...
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 ([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) 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 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 Introduction The case of Amoena (UK) Ltd v. HMRC ([2013] UKUT 394 (TCC)) addresses a pivotal issue in...