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  • Commentaries

United Kingdom Case Commentaries

Fiscal Neutrality and VAT Treatment in Gaming: Analysis of HMRC v. The Rank Group Plc ([2012] UKUT 347 (TCC))

Fiscal Neutrality and VAT Treatment in Gaming: Analysis of HMRC v. The Rank Group Plc ([2012] UKUT 347 (TCC))

Date: Oct 5, 2012
Fiscal Neutrality and VAT Treatment in Gaming: Analysis of HMRC v. The Rank Group Plc ([2012] UKUT 347 (TCC)) Introduction The legal dispute in HMRC v. The Rank Group Plc revolves around the taxation...
Establishing Criteria for Qualifying Long Term Agreements under the Landlord and Tenant Act 1985: Poynders Court Ltd v. GLS Property Management Ltd [2012]

Establishing Criteria for Qualifying Long Term Agreements under the Landlord and Tenant Act 1985: Poynders Court Ltd v. GLS Property Management Ltd [2012]

Date: Oct 2, 2012
Establishing Criteria for Qualifying Long Term Agreements under the Landlord and Tenant Act 1985: Poynders Court Ltd v. GLS Property Management Ltd [2012] Introduction The case of Poynders Court Ltd...
Jurisdictional Limits of the Leasehold Valuation Tribunal: Birmingham City Council v Keddie & Anor

Jurisdictional Limits of the Leasehold Valuation Tribunal: Birmingham City Council v Keddie & Anor

Date: Sep 26, 2012
Jurisdictional Limits of the Leasehold Valuation Tribunal: Birmingham City Council v Keddie & Anor Introduction In the case of Birmingham City Council v Keddie & Anor ([2012] UKUT 323 (LC)), the...
Allocation of PAYE and NICs Payments: AJM Mansell Ltd v. Revenue & Customs

Allocation of PAYE and NICs Payments: AJM Mansell Ltd v. Revenue & Customs

Date: Sep 26, 2012
Allocation of PAYE and NICs Payments: AJM Mansell Ltd v. Revenue & Customs Introduction AJM Mansell Ltd v. Revenue & Customs ([2012] UKFTT 602 (TC)) is a pivotal case adjudicated by the First-tier...
Reasonableness of Administration Charges for Consent to Underletting: Crosspite Ltd v. Sachdev & Ors [2012] UKUT 321 (LC)

Reasonableness of Administration Charges for Consent to Underletting: Crosspite Ltd v. Sachdev & Ors [2012] UKUT 321 (LC)

Date: Sep 26, 2012
Reasonableness of Administration Charges for Consent to Underletting Crosspite Ltd v. Sachdev & Ors ([2012] UKUT 321 (LC)) Introduction The case of Crosspite Ltd v. Sachdev & Ors was adjudicated by...
Upper Tribunal Establishes Priority of Natural Justice Over Procedural Rules in Absent Party Cases

Upper Tribunal Establishes Priority of Natural Justice Over Procedural Rules in Absent Party Cases

Date: Sep 19, 2012
Upper Tribunal Establishes Priority of Natural Justice Over Procedural Rules in Absent Party Cases Introduction The case KH v. CMEC (CSM) ([2012] UKUT 329 (AAC)) addresses a pivotal issue in...
Evans v Information Commissioner: Enhancing Transparency in Government-Monarchy Communications

Evans v Information Commissioner: Enhancing Transparency in Government-Monarchy Communications

Date: Sep 19, 2012
Evans v Information Commissioner: Enhancing Transparency in Government-Monarchy Communications Introduction The case of Evans v Information Commissioner ([2012] UKUT 313 (AAC)) represents a pivotal...
UBS AG v HMRC: Defining Restricted Securities and Shareholder Control in Tax Avoidance Schemes

UBS AG v HMRC: Defining Restricted Securities and Shareholder Control in Tax Avoidance Schemes

Date: Sep 18, 2012
UBS AG v HMRC: Defining Restricted Securities and Shareholder Control in Tax Avoidance Schemes Introduction The case of UBS AG v HMRC ([2012] UKUT 320 (TCC)) addresses significant issues surrounding...
Ukus [2012] UKUT 307(IAC): Clarifying the Reviewability of Discretionary Decisions in UK Immigration Law

Ukus [2012] UKUT 307(IAC): Clarifying the Reviewability of Discretionary Decisions in UK Immigration Law

Date: Sep 13, 2012
Ukus [2012] UKUT 307(IAC): Clarifying the Reviewability of Discretionary Decisions in UK Immigration Law Introduction The case of Ukus [2012] UKUT 307(IAC) was adjudicated by the Upper Tribunal...
Strict Adherence to Section 120 Notice: Upper Tribunal Dismisses 2006 Regulations Claim in Jaff Case

Strict Adherence to Section 120 Notice: Upper Tribunal Dismisses 2006 Regulations Claim in Jaff Case

Date: Sep 11, 2012
Strict Adherence to Section 120 Notice: Upper Tribunal Dismisses 2006 Regulations Claim in Jaff Case Introduction The case of Jaff (s.120 notice; statement of additional grounds) Iraq ([2012] UKUT...
Non-Compliance with Company Law Invalidates SDLT Relief under Section 45 FA 2003: Vardy Properties Judgment Analysis

Non-Compliance with Company Law Invalidates SDLT Relief under Section 45 FA 2003: Vardy Properties Judgment Analysis

Date: Sep 7, 2012
Non-Compliance with Company Law Invalidates SDLT Relief under Section 45 FA 2003: Vardy Properties Judgment Analysis Introduction The case of Vardy Properties & Anor v. Revenue & Customs (Rev 1)...
Strict Compliance with Tribunal Directions: Globalised Corporation Ltd v Revenue & Customs [2012] UKFTT 556 (TC)

Strict Compliance with Tribunal Directions: Globalised Corporation Ltd v Revenue & Customs [2012] UKFTT 556 (TC)

Date: Aug 31, 2012
Strict Compliance with Tribunal Directions: Globalised Corporation Ltd v Revenue & Customs [2012] UKFTT 556 (TC) Introduction The case of Globalised Corporation Limited (GCL) v. The Commissioners for...
Boyer Allan Investment Services Ltd v. Revenue & Customs: Defining 'Generally Prevailing Practice' in Tax Assessments

Boyer Allan Investment Services Ltd v. Revenue & Customs: Defining 'Generally Prevailing Practice' in Tax Assessments

Date: Aug 31, 2012
Boyer Allan Investment Services Ltd v. Revenue & Customs: Defining 'Generally Prevailing Practice' in Tax Assessments Introduction In the landmark case of Boyer Allan Investment Services Ltd v....
Bright Matter Ltd v. Revenue & Customs: Establishing Clarity on Penalty Imposition for Late PAYE and NICs Payments

Bright Matter Ltd v. Revenue & Customs: Establishing Clarity on Penalty Imposition for Late PAYE and NICs Payments

Date: Aug 30, 2012
Bright Matter Ltd v. Revenue & Customs: Establishing Clarity on Penalty Imposition for Late PAYE and NICs Payments Introduction The case of Bright Matter Ltd v. Revenue & Customs ([2012] UKFTT 572...
State Immunity in Execution: SerVaas Inc v Rafidian Bank Establishes Clear Boundaries

State Immunity in Execution: SerVaas Inc v Rafidian Bank Establishes Clear Boundaries

Date: Aug 18, 2012
State Immunity in Execution: SerVaas Inc v Rafidian Bank Establishes Clear Boundaries Introduction The case of SerVaas Incorporated v. Rafidian Bank & Ors ([2013] 1 AC 595) addressed pivotal...
Raggett v. John Lewis Plc: Establishing VAT Exclusion in Employment Tribunal Costs Orders

Raggett v. John Lewis Plc: Establishing VAT Exclusion in Employment Tribunal Costs Orders

Date: Aug 18, 2012
Raggett v. John Lewis Plc: Establishing VAT Exclusion in Employment Tribunal Costs Orders Introduction The case of Raggett v. John Lewis Plc ([2012] UKEAT 0082_12_1708) addresses key issues...
Clarifying Insurers' Liability for Non-Specified Drivers: The Presidential Insurance Company Ltd v. Resha St. Hill Judgment

Clarifying Insurers' Liability for Non-Specified Drivers: The Presidential Insurance Company Ltd v. Resha St. Hill Judgment

Date: Aug 17, 2012
Clarifying Insurers' Liability for Non-Specified Drivers: The Presidential Insurance Company Ltd v. Resha St. Hill Judgment Introduction The case of The Presidential Insurance Company Ltd v. Resha...
Constructive Trusts and the Torrens System: Insights from Arthur v. The Attorney General of the Turks & Caicos Islands

Constructive Trusts and the Torrens System: Insights from Arthur v. The Attorney General of the Turks & Caicos Islands

Date: Aug 17, 2012
Constructive Trusts and the Torrens System: Insights from Arthur v. The Attorney General of the Turks & Caicos Islands Introduction Arthur v. The Attorney General of the Turks & Caicos Islands...
Balancing Time Limits and Access to Justice: Privy Council's Ruling in Hamilton & Anor v. The Queen (2012) UKPC 31

Balancing Time Limits and Access to Justice: Privy Council's Ruling in Hamilton & Anor v. The Queen (2012) UKPC 31

Date: Aug 17, 2012
Balancing Time Limits and Access to Justice: Privy Council's Ruling in Hamilton & Anor v. The Queen (2012) UKPC 31 Introduction The case of Hamilton & Anor v. The Queen ([2012] UKPC 31) presents a...
Rigorous Standards for Jury Directions on Identification Evidence: France & Anor v The Queen (2012) UKPC 28

Rigorous Standards for Jury Directions on Identification Evidence: France & Anor v The Queen (2012) UKPC 28

Date: Aug 17, 2012
Rigorous Standards for Jury Directions on Identification Evidence: France & Anor v The Queen (2012) UKPC 28 Introduction France & Anor v. The Queen (Jamaica) ([2012] UKPC 28) is a seminal case...
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