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 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 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 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 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 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 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) 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 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 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 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 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 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 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 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 Introduction France & Anor v. The Queen (Jamaica) ([2012] UKPC 28) is a seminal case...
Vaddaram v. East Lindsey District Council: Reevaluation of Escape Routes in Fire Safety Compliance Introduction The case of Vaddaram v. East Lindsey District Council ([2012] UKUT 194 (LC)) addresses...
Blumenthal v Revenue and Customs Commissioners: Upholding the Ramsay Principle in Capital Gains Tax Introduction The case of Blumenthal v Revenue and Customs Commissioners ([2012] UKFTT 497 (TC))...
VAT Bad Debt Relief and EU Law: The HMRC v GMAC and BT Decision Introduction The case of HMRC v GMAC UK Plc and BT Plc v. HMRC ([2012] UKUT 279 (TCC)) is a seminal judgment by the Upper Tribunal (Tax...
Alvi Reaffirmed: Upper Tribunal Invalidates Use of Non-Rule Guidance in Immigration Decisions Introduction The case of Ferrer (limited appeal grounds; Alvi) Philippines [2012] UKUT 304 (IAC)...