United Kingdom Case Commentaries

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

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

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)

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

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

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)

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)

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)

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)

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

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

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

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

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

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...

FSA v Sinaloa Gold: Establishing the Standards for Cross-Undertakings in Freezing Injunctions by Public Authorities

Date: Feb 28, 2013

FSA v Sinaloa Gold: Establishing the Standards for Cross-Undertakings in Freezing Injunctions by Public Authorities Introduction The case of The Financial Services Authority (FSA) v. Sinaloa Gold plc...

Continuity of Regulatory Authority through Transitional Provisions: A Precedent in Davies v. Scottish Commission for the Regulation of Care

Date: Feb 28, 2013

Continuity of Regulatory Authority through Transitional Provisions: A Precedent in Davies & Anor v. The Scottish Commission for the Regulation of Care (Scotland) ([2013] UKSC 12) Introduction The...

Reinterpreting 'Always Precluded' in Social Engagement: Insights from KB v. Secretary of State for Work and Pensions

Date: Feb 27, 2013

Reinterpreting 'Always Precluded' in Social Engagement: Insights from KB v. Secretary of State for Work and Pensions Introduction The case of KB v. Secretary of State for Work and Pensions ([2013]...

Ahmed [2013] UKUT 84 (IAC): Establishing Standards for Maintenance Adequacy and Evidence in UK Immigration Law

Date: Feb 27, 2013

Ahmed [2013] UKUT 84 (IAC): Establishing Standards for Maintenance Adequacy and Evidence in UK Immigration Law Introduction The case of Ahmed (benefits: proof of receipt; evidence) Bangladesh [2013]...

Sufficiency of Reasons in Asylum Appeals: Shizad v Secretary of State

Date: Feb 27, 2013

Sufficiency of Reasons in Asylum Appeals: Shizad v Secretary of State Introduction The case of Shizad v Secretary of State for the Home Department ([2013] UKUT 85 (IAC)) addresses critical issues in...