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))...
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)...
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)...
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 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 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 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 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 Introduction Browning v. Information Commissioner and DBIS ([2013] UKUT 236...
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 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 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)) Introduction The case of NN (Teachers:...
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...
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....
BNY Corporate Trustee Services Ltd & Ors v Neuberger: Clarifying Insolvency Tests under the Insolvency Act 1986 Introduction The case of BNY Corporate Trustee Services Ltd & Ors v Neuberger ([2013]...
Clarifying 'Care and Attention' under the National Assistance Act 1948: SL v. Westminster City Council Introduction The case of SL v. Westminster City Council ([2013] 16 CCL Rep 161) represents a...
Elisabeth Moyne Ramsay v HMRC: Defining 'Business' under s 162 TCGA Introduction Elisabeth Moyne Ramsay v HMRC ([2013] UKUT 226 (TCC)) is a pivotal case adjudicated by the Upper Tribunal (Tax and...
Single Exempt Supply Principle in VAT: Nuffield Health v. Revenue & Customs Introduction The case of Nuffield Health v. Revenue & Customs ([2013] UKFTT 291 (TC)) addresses a critical issue in the...
VAT Exemption for Payment Processing Booking Fees: National Exhibition Centre Ltd v Revenue & Customs [2014] SFTD 107 Introduction The case of National Exhibition Centre Ltd v Revenue & Customs...