United Kingdom Case Commentaries

Upper Tribunal Sets Precedent on VAT Deductibility for Residual Input Tax in Hire Purchase Transactions

Date: Nov 13, 2012

Upper Tribunal Sets Precedent on VAT Deductibility for Residual Input Tax in Hire Purchase Transactions Introduction The case of HMRC v. Volkswagen Financial Services (UK) Ltd ([2012] UKUT 394 (TCC))...

Costs Awards to Interveners in Competition Appeals: Insights from Ryanair Holdings plc v. Competition Commission [2012] CAT 29

Date: Nov 9, 2012

Costs Awards to Interveners in Competition Appeals: Insights from Ryanair Holdings plc v. Competition Commission [2012] CAT 29 Introduction The case of Ryanair Holdings plc v. Competition Commission...

Reaffirming the Burden of Proof in Historic VAT Claims: Guide Dogs for the Blind Association v. Revenue & Customs

Date: Nov 9, 2012

Reaffirming the Burden of Proof in Historic VAT Claims: Guide Dogs for the Blind Association v. Revenue & Customs Introduction The case of Guide Dogs for the Blind Association v. Revenue & Customs...

Expanding the Scope of Warrandice: Insights from Morris v. Rae (Scotland) (2013 SCLR 80)

Date: Nov 8, 2012

Expanding the Scope of Warrandice: Insights from Morris v. Rae (Scotland) (2013 SCLR 80) Introduction The case of Morris v. Rae (Scotland) (2013 SCLR 80) represents a significant development in...

Reasonable Administration Charges for Subletting: Freehold Managers (Nominees) Ltd v. Piatti

Date: Nov 7, 2012

Reasonable Administration Charges for Subletting: Freehold Managers (Nominees) Ltd v. Piatti Introduction The case of Freehold Managers (Nominees) Ltd v. Piatti ([2012] UKUT 241 (LC)) addresses the...

Kalidas [2012] UKUT 327: Establishing Best Practices for Agreed Facts in Asylum Proceedings

Date: Nov 3, 2012

Kalidas [2012] UKUT 327: Establishing Best Practices for Agreed Facts in Asylum Proceedings Introduction The case of Zafarani Rajanan Kalidas [2012] UKUT 327 (IAC) stands as a pivotal judgment in the...

Objective Justification for Discrimination in Charity Services: Catholic Care v. Charity Commission

Date: Nov 3, 2012

Objective Justification for Discrimination in Charity Services: Catholic Care v. Charity Commission Introduction The case Catholic Care (Diocese of Leeds) v. Charity Commission for England & Wales...

Assignment of Unregistered Trade Marks in Corporate Structures: Comprehensive Commentary on Iliffe News and Media Ltd & Ors v. Revenue & Customs

Date: Nov 2, 2012

Assignment of Unregistered Trade Marks in Corporate Structures: Comprehensive Commentary on Iliffe News and Media Ltd & Ors v. Revenue & Customs Introduction The case of Iliffe News and Media Ltd &...

Expanding the Definition of 'Worker' under EU Free Movement: Insights from Prix v Secretary of State for Work and Pensions

Date: Nov 1, 2012

Expanding the Definition of 'Worker' under EU Free Movement: Insights from Prix v Secretary of State for Work and Pensions Introduction The case of Prix v Secretary of State for Work and Pensions...

Establishing a Two-Stage Framework for Article 8 Claims under New UK Immigration Rules

Date: Nov 1, 2012

Establishing a Two-Stage Framework for Article 8 Claims under New UK Immigration Rules Introduction The case of MF Nigeria ([2012] UKUT 393 (IAC)) before the Upper Tribunal (Immigration and Asylum...

Establishing Sovereign Control in Habeas Corpus: Insights from Secretary of State v Rahmatullah

Date: Nov 1, 2012

Establishing Sovereign Control in Habeas Corpus: Insights from Secretary of State v Rahmatullah Introduction The case of Secretary of State for Foreign and Commonwealth Affairs v. Rahmatullah ([2012]...

Reevaluation of Disability Criteria under the Equality Act 2010: Sussex Partnership NHS Foundation Trust v. Norris

Date: Oct 31, 2012

Reevaluation of Disability Criteria under the Equality Act 2010: Sussex Partnership NHS Foundation Trust v. Norris Introduction The case of Sussex Partnership NHS Foundation Trust v. Norris ([2012]...

Murray Group Holdings & Ors v. Revenue & Customs: Establishing the Boundaries of Emoluments in Trust-Based Remuneration Schemes

Date: Oct 30, 2012

Murray Group Holdings & Ors v. Revenue & Customs: Establishing the Boundaries of Emoluments in Trust-Based Remuneration Schemes Introduction The case of Murray Group Holdings & Ors v. Revenue &...

St John’s Wood Leases Ltd v. O’Neil: Establishing Fairness in Service Charge Cost Recovery under Section 20C

Date: Oct 27, 2012

St John’s Wood Leases Ltd v. O’Neil: Establishing Fairness in Service Charge Cost Recovery under Section 20C Introduction The case of St John’s Wood Leases Ltd v. O’Neil ([2012] UKUT 374 (LC))...

Affirmation of Domestic Limitation Periods in Competition Damages Claims under EU Principles: BCL Old Co Ltd v BASF Plc & Ors ([2012] UKSC 45)

Date: Oct 25, 2012

Affirmation of Domestic Limitation Periods in Competition Damages Claims under EU Principles: BCL Old Co Ltd v BASF Plc & Ors ([2012] UKSC 45) Introduction The case of BCL Old Co Ltd & Ors v. BASF...

Birmingham City Council v. Abdulla & Ors: Clarifying Judicial Discretion in Equal Pay Claims

Date: Oct 25, 2012

Birmingham City Council v. Abdulla & Ors: Clarifying Judicial Discretion in Equal Pay Claims Introduction In the landmark case of Birmingham City Council v. Abdulla & Ors ([2013] 1 All ER 649), the...

Exceptional Circumstances under Article 3: Analysis of GS and EO (Article 3 - Health Cases) India Judgment

Date: Oct 25, 2012

Exceptional Circumstances under Article 3: Analysis of GS and EO (Article 3 - Health Cases) India Judgment Introduction The Upper Tribunal (Immigration and Asylum Chamber) in the United Kingdom...

Reinforcing the Dicey Rule: Enforcement of Foreign Insolvency Judgments in Rubin & Anor v. Eurofinance SA & Ors ([2013] BCC 1)

Date: Oct 25, 2012

Reinforcing the Dicey Rule: Enforcement of Foreign Insolvency Judgments in Rubin & Anor v. Eurofinance SA & Ors ([2013] BCC 1) Introduction The case of Rubin & Anor v. Eurofinance SA & Ors ([2013]...

Res Judicata and Immigration Appeals: Key Insights from Mubu and Others [2012] UKUT 398 (IAC)

Date: Oct 25, 2012

Res Judicata and Immigration Appeals: Key Insights from Mubu and Others [2012] UKUT 398 (IAC) Introduction The case of Mubu and Others v. Secretary of State for the Home Department ([2012] UKUT 398...

Upholding Statutory Limits on Tribunal Jurisdiction in Late Submission Penalties: HMRC v. HOK Ltd

Date: Oct 24, 2012

Upholding Statutory Limits on Tribunal Jurisdiction in Late Submission Penalties: HMRC v. HOK Ltd Introduction The case of HMRC v. HOK Ltd - FTC/81/2011 ([2013] STC 225) adjudicated by the Upper...