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  • Commentaries

United Kingdom Case Commentaries

Essa v. Secretary of State for the Home Department: Establishing Permanent Residence Continuity and Rehabilitation Integration

Essa v. Secretary of State for the Home Department: Establishing Permanent Residence Continuity and Rehabilitation Integration

Date: Jun 4, 2013
Establishing Permanent Residence Continuity and Rehabilitation Integration: Comprehensive Analysis of Essa v. Secretary of State for the Home Department ([2013] UKUT 316 (IAC)) Introduction The case...
Reasonableness of Service Charge Insurance Premiums: Upper Tribunal Upholds LVT’s Decision in Avon Estates Ltd v. Sinclair Gardens Investments Ltd

Reasonableness of Service Charge Insurance Premiums: Upper Tribunal Upholds LVT’s Decision in Avon Estates Ltd v. Sinclair Gardens Investments Ltd

Date: May 31, 2013
Reasonableness of Service Charge Insurance Premiums: Upper Tribunal Upholds LVT’s Decision in Avon Estates Ltd v. Sinclair Gardens Investments Ltd Introduction The case of Avon Estates (London) Ltd...
Establishing Principal Private Residence for Capital Gains Tax: Insights from Llewellyn v Revenue & Customs

Establishing Principal Private Residence for Capital Gains Tax: Insights from Llewellyn v Revenue & Customs

Date: May 30, 2013
Establishing Principal Private Residence for Capital Gains Tax: Insights from Llewellyn v Revenue & Customs Introduction The case of Llewellyn v Revenue & Customs ([2013] UKFTT 323 (TC)) presents a...
HMRC v. The Honourable Society of Middle Temple: Single Composite Supply for VAT Purposes

HMRC v. The Honourable Society of Middle Temple: Single Composite Supply for VAT Purposes

Date: May 25, 2013
HMRC v. The Honourable Society of Middle Temple: Single Composite Supply for VAT Purposes Introduction HMRC v. The Honourable Society of Middle Temple FTC/45/2012 ([2013] UKUT 250 (TCC)) is a...
Timeliness of VAT Refund Claims: Hewett v. Revenue & Customs ([2013] UKFTT 439 (TC))

Timeliness of VAT Refund Claims: Hewett v. Revenue & Customs ([2013] UKFTT 439 (TC))

Date: May 25, 2013
Timeliness of VAT Refund Claims: Hewett v. Revenue & Customs ([2013] UKFTT 439 (TC)) Introduction Hewett v. Revenue & Customs is a pivotal case adjudicated by the First-tier Tribunal (Tax) in 2013,...
VAT Treatment of Disposable Barbecues: Upper Tribunal Dismisses Claim for Reduced Rate on Charcoal Component

VAT Treatment of Disposable Barbecues: Upper Tribunal Dismisses Claim for Reduced Rate on Charcoal Component

Date: May 24, 2013
VAT Treatment of Disposable Barbecues: Upper Tribunal Dismisses Claim for Reduced Rate on Charcoal Component Introduction The case of W M Morrison Supermarkets PLC v. HMRC ([2013] UKUT 247 (TCC))...
Enhancing Procedural Fairness in ESA Appeals: The MN v. Secretary of State for Work and Pensions Judgment

Enhancing Procedural Fairness in ESA Appeals: The MN v. Secretary of State for Work and Pensions Judgment

Date: May 23, 2013
Enhancing Procedural Fairness in ESA Appeals: The MN v. Secretary of State for Work and Pensions Judgment Introduction The case of MN v. Secretary of State for Work and Pensions (ESA) ([2014] AACR 6)...
Regulation of Electronic Fingerprinting Devices: Public Prosecution Service v. McKee (Northern Ireland) [2013] UKSC 32

Regulation of Electronic Fingerprinting Devices: Public Prosecution Service v. McKee (Northern Ireland) [2013] UKSC 32

Date: May 23, 2013
Regulation of Electronic Fingerprinting Devices: Public Prosecution Service v. McKee (Northern Ireland) [2013] UKSC 32 Introduction The case of Public Prosecution Service v. McKee ([2013] UKSC 32)...
Vestergaard Frandsen v. Bestnet Europe Ltd: Supreme Court Establishes Rigorous Standards for Breach of Confidence in Trade Secret Misuse

Vestergaard Frandsen v. Bestnet Europe Ltd: Supreme Court Establishes Rigorous Standards for Breach of Confidence in Trade Secret Misuse

Date: May 23, 2013
Vestergaard Frandsen v. Bestnet Europe Ltd: Supreme Court Establishes Rigorous Standards for Breach of Confidence in Trade Secret Misuse Introduction The case of Vestergaard Frandsen A/S & Ors v....
Marks and Spencer v Revenue and Customs: UK Supreme Court Clarifies Timing for Cross-Border Group Relief Claims

Marks and Spencer v Revenue and Customs: UK Supreme Court Clarifies Timing for Cross-Border Group Relief Claims

Date: May 23, 2013
Marks and Spencer v Revenue and Customs: UK Supreme Court Clarifies Timing for Cross-Border Group Relief Claims Introduction The landmark case of Revenue and Customs v. Marks and Spencer plc ([2013]...
Morgan & Anor v. Revenue & Customs: Establishing Clarity in HMRC's Penalty Procedures

Morgan & Anor v. Revenue & Customs: Establishing Clarity in HMRC's Penalty Procedures

Date: May 23, 2013
Morgan & Anor v. Revenue & Customs: Establishing Clarity in HMRC's Penalty Procedures Introduction The case of Morgan & Anor v. Revenue & Customs ([2013] UKFTT 317 (TC)) was adjudicated by the...
HMRC v. SDM European Transport Ltd: Establishing Rigorous Standards for Burden of Proof in Excise Duty Cases

HMRC v. SDM European Transport Ltd: Establishing Rigorous Standards for Burden of Proof in Excise Duty Cases

Date: May 21, 2013
HMRC v. SDM European Transport Ltd: Establishing Rigorous Standards for Burden of Proof in Excise Duty Cases Introduction The case of HMRC v. SDM European Transport Ltd ([2013] UKUT 251 (TCC)) is a...
KDM International Ltd v. Revenue & Customs: Unrecovered Input VAT on Share Issues and Staff Entertainment

KDM International Ltd v. Revenue & Customs: Unrecovered Input VAT on Share Issues and Staff Entertainment

Date: May 21, 2013
KDM International Ltd v. Revenue & Customs: Unrecovered Input VAT on Share Issues and Staff Entertainment Introduction The case of KDM International Limited v. Revenue & Customs ([2013] UKFTT 315...
Access to Closed Material and Closed Hearings in FOIA Appeals: Insights from Browning v. Information Commissioner and DBIS

Access to Closed Material and Closed Hearings in FOIA Appeals: Insights from Browning v. Information Commissioner and DBIS

Date: May 21, 2013
Access to Closed Material and Closed Hearings in FOIA Appeals: Insights from Browning v. Information Commissioner and DBIS Introduction Browning v. Information Commissioner and DBIS ([2013] UKUT 236...
JS v. Secretary of State for Work and Pensions: Upholding ESA Conversion Procedures

JS v. Secretary of State for Work and Pensions: Upholding ESA Conversion Procedures

Date: May 16, 2013
JS v. Secretary of State for Work and Pensions: Upholding ESA Conversion Procedures Introduction The case of JS v. Secretary of State for Work and Pensions (ESA) ([2013] UKUT 234 (AAC)) addresses...
Employment Status of Religious Ministers: Methodist Conference v. Preston

Employment Status of Religious Ministers: Methodist Conference v. Preston

Date: May 16, 2013
Employment Status of Religious Ministers: Methodist Conference v. Preston Introduction In the landmark case of Methodist Conference v. Preston (Rev 1) [2013] WLR(D) 179, the United Kingdom Supreme...
Green [2013] UKUT 254 (IAC): Enhancing Article 8 Assessments in Deportation Cases by Considering Youth and Rehabilitation

Green [2013] UKUT 254 (IAC): Enhancing Article 8 Assessments in Deportation Cases by Considering Youth and Rehabilitation

Date: May 14, 2013
Green [2013] UKUT 254 (IAC): Enhancing Article 8 Assessments in Deportation Cases by Considering Youth and Rehabilitation Introduction The case of Green (Article 8 – New Rules) Jamaica ([2013] UKUT...
Sustaining Family and Youth Interests in Deportation Cases: Analysis of Upper Tribunal’s Decision in NN v Zimbabwe CG ([2013] UKUT 254 (IAC))

Sustaining Family and Youth Interests in Deportation Cases: Analysis of Upper Tribunal’s Decision in NN v Zimbabwe CG ([2013] UKUT 254 (IAC))

Date: May 11, 2013
Sustaining Family and Youth Interests in Deportation Cases: Analysis of Upper Tribunal’s Decision in NN v Zimbabwe CG ([2013] UKUT 254 (IAC)) Introduction The case of NN (Teachers:...
Consolidation of Tax Appeals and Admissibility of Evidence: First Class Communications Ltd v. Revenue & Customs ([2013] UKFTT 342 (TC))

Consolidation of Tax Appeals and Admissibility of Evidence: First Class Communications Ltd v. Revenue & Customs ([2013] UKFTT 342 (TC))

Date: May 10, 2013
Consolidation of Tax Appeals and Admissibility of Evidence: First Class Communications Ltd v. Revenue & Customs ([2013] UKFTT 342 (TC)) Introduction The case of First Class Communications Ltd v....
Comprehensive Commentary on Futter & Anor v. Revenue and Customs: Establishing the Rule in Mettoy

Comprehensive Commentary on Futter & Anor v. Revenue and Customs: Establishing the Rule in Mettoy

Date: May 10, 2013
Establishing the Rule in Mettoy: Comprehensive Commentary on Futter & Anor v. Revenue and Customs Introduction The case of Futter & Anor v. Revenue and Customs [2013-05-09] 15 ITELR 976 stands as a...
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