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  • Commentaries

United Kingdom Case Commentaries

Hayes v. Willoughby: Rationality Requirement for Harassment Defence under the Protection from Harassment Act 1997

Hayes v. Willoughby: Rationality Requirement for Harassment Defence under the Protection from Harassment Act 1997

Date: Mar 21, 2013
Hayes v. Willoughby: Rationality Requirement for Harassment Defence under the Protection from Harassment Act 1997 Introduction The landmark case of Hayes v. Willoughby ([2013] 2 All ER 405)...
Atkinson v Revenue & Customs: Commerciality Test for Trading Losses under ITA 2007

Atkinson v Revenue & Customs: Commerciality Test for Trading Losses under ITA 2007

Date: Mar 21, 2013
Atkinson v Revenue & Customs: Commerciality Test for Trading Losses under ITA 2007 Introduction In the case of Atkinson v Revenue & Customs ([2013] UKFTT 191 (TC)), the First-tier Tribunal (Tax)...
Tribunal Decision in Copthorn Holdings Ltd v. Revenue & Customs: Reinforcing HMRC's Discretion in VAT Group Retrospective Registrations

Tribunal Decision in Copthorn Holdings Ltd v. Revenue & Customs: Reinforcing HMRC's Discretion in VAT Group Retrospective Registrations

Date: Mar 19, 2013
Tribunal Decision in Copthorn Holdings Ltd v. Revenue & Customs: Reinforcing HMRC's Discretion in VAT Group Retrospective Registrations Introduction The case of Copthorn Holdings Ltd v. Revenue &...
Retrospective Variation of Leases under the Landlord and Tenant Act 1987: Brickfield Properties Ltd v. Botten

Retrospective Variation of Leases under the Landlord and Tenant Act 1987: Brickfield Properties Ltd v. Botten

Date: Mar 15, 2013
Retrospective Variation of Leases under the Landlord and Tenant Act 1987: Brickfield Properties Ltd v. Botten Introduction Brickfield Properties Ltd v. Botten ([2013] UKUT 133 (LC)) is a pivotal case...
Upper Tribunal's Decision in Carey-Morgan v. De Walden Establishes Reasonableness in Service Charge Allocations

Upper Tribunal's Decision in Carey-Morgan v. De Walden Establishes Reasonableness in Service Charge Allocations

Date: Mar 15, 2013
Upper Tribunal's Decision in Carey-Morgan v. De Walden Establishes Reasonableness in Service Charge Allocations Introduction The case of Carey-Morgan & Anor v. De Walden & Anor ([2013] UKUT 134 (LC))...
Taylor v. The Queen (Jamaica) [2013] WLR(D) 104: Standards for Safe Convictions and Juror Irregularities

Taylor v. The Queen (Jamaica) [2013] WLR(D) 104: Standards for Safe Convictions and Juror Irregularities

Date: Mar 15, 2013
Taylor v. The Queen (Jamaica) [2013] WLR(D) 104: Standards for Safe Convictions and Juror Irregularities Introduction In the landmark case of Taylor v. The Queen (Jamaica) [2013] WLR(D) 104, the...
VAT Deduction in Multi-Participant Loyalty Schemes: Aimia Coalition Loyalty UK Ltd Case Commentary

VAT Deduction in Multi-Participant Loyalty Schemes: Aimia Coalition Loyalty UK Ltd Case Commentary

Date: Mar 14, 2013
VAT Deduction in Multi-Participant Loyalty Schemes: Aimia Coalition Loyalty UK Ltd Case Commentary Introduction The case of Revenue and Customs v. Aimia Coalition Loyalty UK Ltd ([2013] UKSC 15)...
Defining "Making" in Patent Infringement: Insights from Schutz (UK) Ltd v. Werit (UK) Ltd

Defining "Making" in Patent Infringement: Insights from Schutz (UK) Ltd v. Werit (UK) Ltd

Date: Mar 14, 2013
Defining "Making" in Patent Infringement: Insights from Schutz (UK) Ltd v. Werit (UK) Ltd Introduction The case of Schutz (UK) Ltd v. Werit (UK) Ltd (Rev 1) ([2013] Bus LR 565) addresses pivotal...
Upper Tribunal Establishes Strict Interpretation of 'Primary Purpose' for VAT Exemption under VATA 1994 Schedule 9, Item 1(d)

Upper Tribunal Establishes Strict Interpretation of 'Primary Purpose' for VAT Exemption under VATA 1994 Schedule 9, Item 1(d)

Date: Mar 13, 2013
Upper Tribunal Establishes Strict Interpretation of 'Primary Purpose' for VAT Exemption under VATA 1994 Schedule 9, Item 1(d) Introduction The case of British Association of Leisure Parks, Piers and...
Libra Tech Ltd & Anor v. Revenue & Customs [2013] UKFTT 180 (TC): Establishing Liability in VAT Fraud Schemes

Libra Tech Ltd & Anor v. Revenue & Customs [2013] UKFTT 180 (TC): Establishing Liability in VAT Fraud Schemes

Date: Mar 13, 2013
Libra Tech Ltd & Anor v. Revenue & Customs [2013] UKFTT 180 (TC): Establishing Liability in VAT Fraud Schemes Introduction The case of Libra Tech Ltd & Anor v. Revenue & Customs ([2013] UKFTT 180...
Daejan Investments Ltd v. Benson & Ors: Establishing Fair Practices in Service Charge Recoveries

Daejan Investments Ltd v. Benson & Ors: Establishing Fair Practices in Service Charge Recoveries

Date: Mar 7, 2013
Daejan Investments Ltd v. Benson & Ors: Establishing Fair Practices in Service Charge Recoveries Introduction Daejan Investments Ltd v. Benson & Ors ([2013] HLR 21) is a landmark judgment delivered...
Establishing Procedural Integrity in Tribunal Reviews: Insights from JS v. Secretary of State for Work and Pensions ([2013] AACR 30)

Establishing Procedural Integrity in Tribunal Reviews: Insights from JS v. Secretary of State for Work and Pensions ([2013] AACR 30)

Date: Mar 7, 2013
Establishing Procedural Integrity in Tribunal Reviews: Insights from JS v. Secretary of State for Work and Pensions ([2013] AACR 30) Introduction The case of JS v. Secretary of State for Work and...
Interpreting 'Repeated Mobilisation' under ESA 2008 Schedule 3: AH v Secretary of State for Work and Pensions [2013] UKUT 118 (AAC)

Interpreting 'Repeated Mobilisation' under ESA 2008 Schedule 3: AH v Secretary of State for Work and Pensions [2013] UKUT 118 (AAC)

Date: Mar 6, 2013
Interpreting 'Repeated Mobilisation' under ESA 2008 Schedule 3 AH v Secretary of State for Work and Pensions ([2013] UKUT 118 (AAC)) Introduction The case AH v Secretary of State for Work and...
Race Discrimination and National Origin in Employment: Insights from Taiwo v Olaigbe & Anor (2013)

Race Discrimination and National Origin in Employment: Insights from Taiwo v Olaigbe & Anor (2013)

Date: Mar 6, 2013
Race Discrimination and National Origin in Employment: Insights from Taiwo v Olaigbe & Anor (2013) Introduction Taiwo v Olaigbe & Anor is a landmark case adjudicated by the United Kingdom Employment...
Determining Fair Proportion of Service Charges: Insights from London Borough Of Southwark v. Bevan [2013] UKUT 114 (LC)

Determining Fair Proportion of Service Charges: Insights from London Borough Of Southwark v. Bevan [2013] UKUT 114 (LC)

Date: Mar 5, 2013
Determining Fair Proportion of Service Charges: Insights from London Borough Of Southwark v. Bevan & Anor [2013] UKUT 114 (LC) Introduction The case of London Borough Of Southwark v. Bevan & Anor...
Upper Tribunal in Syed [2013] UKUT 144 IAC Reinforces Requirements for Valid Service of Curtailment Notices in Immigration Law

Upper Tribunal in Syed [2013] UKUT 144 IAC Reinforces Requirements for Valid Service of Curtailment Notices in Immigration Law

Date: Mar 5, 2013
Upper Tribunal in Syed [2013] UKUT 144 IAC Reinforces Requirements for Valid Service of Curtailment Notices in Immigration Law Introduction The case of Shoukath Ali Syed v. The Secretary of State for...
Subbrayan v. HMRC: Establishing Rigorous Standards for Record-Keeping and Tax Reporting

Subbrayan v. HMRC: Establishing Rigorous Standards for Record-Keeping and Tax Reporting

Date: Mar 2, 2013
Subbrayan v. HMRC: Establishing Rigorous Standards for Record-Keeping and Tax Reporting Introduction The case of Bhagya Raj Subbrayan t/a Swiss Cottage Diet Clinic v. Revenue & Customs ([2013] UKFTT...
Unjust Enrichment Defence in VAT Repayment Claims: Reed Employment Ltd v. HMRC

Unjust Enrichment Defence in VAT Repayment Claims: Reed Employment Ltd v. HMRC

Date: Mar 1, 2013
Unjust Enrichment Defence in VAT Repayment Claims: Reed Employment Ltd v. HMRC FTC/39/2011 ([2013] UKUT 109 (TCC)) Introduction The case of Reed Employment Ltd v. HMRC addresses pivotal issues...
Retained Right of Residence Upon Divorce Without EEA National Exercising Treaty Rights: Ahmed Case Commentary

Retained Right of Residence Upon Divorce Without EEA National Exercising Treaty Rights: Ahmed Case Commentary

Date: Mar 1, 2013
Retained Right of Residence Upon Divorce Without EEA National Exercising Treaty Rights: Ahmed Case Commentary Introduction The case of Ms. Nazia Ahmed vs. The Secretary of State for the Home...
Mutual Recognition of Insolvency Proceedings: Heritable Bank plc v. The Winding-Up Board of Landsbanki Islands HF

Mutual Recognition of Insolvency Proceedings: Heritable Bank plc v. The Winding-Up Board of Landsbanki Islands HF

Date: Feb 28, 2013
Mutual Recognition of Insolvency Proceedings: Heritable Bank plc v. The Winding-Up Board of Landsbanki Islands HF Introduction The landmark case of Heritable Bank plc, Administrators of v. The...
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