United Kingdom Case Commentaries

Strict Compliance Required for VAT Input Tax Claims: A Comprehensive Analysis of McAndrew Utilities Ltd v Revenue & Customs

Date: Dec 5, 2012

Strict Compliance Required for VAT Input Tax Claims: A Comprehensive Analysis of McAndrew Utilities Ltd v Revenue & Customs Introduction The case of McAndrew Utilities Ltd v Revenue & Customs ([2013]...

Yarce [2012] UKUT 425(IAC): Adequate Maintenance Through Third-Party Support and Quistclose Trusts

Date: Dec 1, 2012

Yarce [2012] UKUT 425(IAC): Adequate Maintenance Through Third-Party Support and Quistclose Trusts Introduction The case of Yarce (adequate maintenance: benefits) Colombia ([2012] UKUT 425 (IAC))...

Affirming the Proportionality of VAT Default Surcharge: Insights from HMRC v. Total Technology

Date: Nov 30, 2012

Affirming the Proportionality of VAT Default Surcharge: Insights from HMRC v. Total Technology Introduction The case of HMRC v. Total Technology (Engineering) Ltd ([2013] STC 681) adjudicated by the...

Ruddy v Chief Constable: Supreme Court Clarifies Competency of Combined Human Rights Claims Against Multiple Defenders

Date: Nov 29, 2012

Ruddy v Chief Constable: Supreme Court Clarifies Competency of Combined Human Rights Claims Against Multiple Defenders Introduction The Supreme Court case Ruddy v. Chief Constable, Strathclyde Police...

Ministerial Duty to Implement Statutory Provisions: RM v. The Scottish Ministers (Scotland) (2013 SCLR 98)

Date: Nov 29, 2012

Ministerial Duty to Implement Statutory Provisions: RM v. The Scottish Ministers (Scotland) (2013 SCLR 98) Introduction RM v. The Scottish Ministers (Scotland) (2013 SCLR 98) is a landmark case...

Reasonableness in Rent Repayment Orders for Unlicensed HMOs: Parker v. Waller [2012] UKUT 301

Date: Nov 27, 2012

Reasonableness in Rent Repayment Orders for Unlicensed HMOs: Parker v. Waller [2012] UKUT 301 Introduction Parker v. Waller & Ors ([2012] UKUT 301 (LC)) is a pivotal case heard by the Upper Tribunal...

Rugby Football Union v Consolidated Information Services Ltd: Establishing the Balance Between Data Protection and Contractual Enforcement

Date: Nov 22, 2012

Rugby Football Union v Consolidated Information Services Ltd: Establishing the Balance Between Data Protection and Contractual Enforcement Introduction The case of The Rugby Football Union v....

Welton v. Deluxe Retail Ltd: Clarifying Continuity of Employment under the ERA 1996

Date: Nov 22, 2012

Welton v. Deluxe Retail Ltd: Clarifying Continuity of Employment under the ERA 1996 Introduction The case of Welton v. Deluxe Retail Ltd (t/a Madhouse), decided by the United Kingdom Employment...

Supreme Court Upholds Welsh Assembly's Legislative Competence in Local Government Byelaws (Wales) Bill 2012

Date: Nov 22, 2012

Supreme Court Upholds Welsh Assembly's Legislative Competence in Local Government Byelaws (Wales) Bill 2012 Introduction The Local Government Byelaws (Wales) Bill 2012 - Reference by the Attorney...

Restrictive Interpretation of Article 1F(c) in Refugee Status Determinations: Insights from Al-Sirri v. Secretary of State for the Home Department

Date: Nov 22, 2012

Restrictive Interpretation of Article 1F(c) in Refugee Status Determinations: Insights from Al-Sirri v. Secretary of State for the Home Department Introduction The landmark case Al-Sirri v. Secretary...

Vicarious Liability for Sexual Abuse in Religious Institutions: The Catholic Child Welfare Society v. Various Claimants & The Institute of the Brothers of the Christian Schools

Date: Nov 22, 2012

Vicarious Liability for Sexual Abuse in Religious Institutions: The Catholic Child Welfare Society v. Various Claimants & The Institute of the Brothers of the Christian Schools Introduction The case,...

Reevaluation of Self-Assessment Returns: The Joseph Okolo v HMRC Case

Date: Nov 20, 2012

Reevaluation of Self-Assessment Returns: The Joseph Okolo v HMRC Case Introduction The case of Joseph Okolo v. HMRC FTC/95/2011 ([2012] UKUT 416 (TCC)) presents a significant development in the realm...

Reasonable Care Standard Affirmed in CIS Compliance: PDF Electrical Ltd v. Revenue & Customs

Date: Nov 20, 2012

Reasonable Care Standard Affirmed in CIS Compliance: PDF Electrical Ltd v. Revenue & Customs Introduction The case of PDF Electrical Ltd v. Revenue & Customs ([2012] UKFTT 708 (TC)) addresses a...

Separation of Removal Decisions from Leave Refusals: Insights from Adamally and Jaferi Judgment

Date: Nov 16, 2012

Separation of Removal Decisions from Leave Refusals: Insights from Adamally and Jaferi Judgment Introduction The Upper Tribunal (Immigration and Asylum Chamber) delivered a pivotal judgment on...

Clarifying 'Regular Intervention' Under Regulation 12(6) in DLA Appeals: Insights from Secretary of State for Work and Pensions v. MG (DLA) [2012] UKUT 429 (AAC)

Date: Nov 16, 2012

Clarifying 'Regular Intervention' Under Regulation 12(6) in DLA Appeals: Insights from Secretary of State for Work and Pensions v. MG (DLA) [2012] UKUT 429 (AAC) Introduction The case of Secretary of...

Waya v R: Establishing Proportionality in Post-Conviction Confiscation under POCA 2002 and the Human Rights Act 1998

Date: Nov 15, 2012

Waya v R: Establishing Proportionality in Post-Conviction Confiscation under POCA 2002 and the Human Rights Act 1998 Introduction The case of Waya, R v ([2013] 2 Cr App R (S) 20) adjudicated by the...

Upper Tribunal Establishes Precedent on Protection for Ahmadis Facing Persecution in Pakistan

Date: Nov 15, 2012

Upper Tribunal Establishes Precedent on Protection for Ahmadis Facing Persecution in Pakistan Introduction In the significant case of MN and others (Ahmadis - country conditions - risk) Pakistan CG...

Gujra v Crown Prosecution Service: Upholding the Reasonable Prospect Test in Private Prosecutions

Date: Nov 15, 2012

Gujra v Crown Prosecution Service: Upholding the Reasonable Prospect Test in Private Prosecutions Introduction The case of Gujra, R (on the application of) v. Crown Prosecution Service ([2012] 3 WLR...

Reasonableness in HMRC’s Conduct: Implications from Southwest Communications Group Ltd v. Revenue & Customs

Date: Nov 15, 2012

Reasonableness in HMRC’s Conduct: Implications from Southwest Communications Group Ltd v. Revenue & Customs Introduction The case of Southwest Communications Group Ltd v. Revenue & Customs ([2012]...

Establishing Limits on Subsidiary Protection: Insights from HM and Others (Article 15(c)) Iraq CG [2012] UKUT 409 (IAC)

Date: Nov 14, 2012

Establishing Limits on Subsidiary Protection: Insights from HM and Others (Article 15(c)) Iraq CG [2012] UKUT 409 (IAC) Introduction The case of HM and Others (Article 15(c)) Iraq CG [2012] UKUT 409...