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  • Commentaries

United Kingdom Case Commentaries

Reformation of Intermediate Landlord Costs in Leasehold Enfranchisement: Dashwood v. Chrisostom-Gooch [2012]

Reformation of Intermediate Landlord Costs in Leasehold Enfranchisement: Dashwood v. Chrisostom-Gooch [2012]

Date: Jun 27, 2012
Reformation of Intermediate Landlord Costs in Leasehold Enfranchisement: Dashwood v. Chrisostom-Gooch [2012] Introduction The case Dashwood Properties Ltd v. Chrisostom-Gooch ([2012] UKUT 215 (LC))...
Establishing Integrity and Competence Standards in Controlled Function Approvals: Insights from First Financial Advisers Ltd v FSA ([2012] UKUT B16 (TCC))

Establishing Integrity and Competence Standards in Controlled Function Approvals: Insights from First Financial Advisers Ltd v FSA ([2012] UKUT B16 (TCC))

Date: Jun 22, 2012
Establishing Integrity and Competence Standards in Controlled Function Approvals: Insights from First Financial Advisers Ltd v FSA ([2012] UKUT B16 (TCC)) Introduction The case of First Financial...
Refining Article 8 Considerations in Extradition Cases Involving Children: The HH v Deputy Prosecutor Decision

Refining Article 8 Considerations in Extradition Cases Involving Children: The HH v Deputy Prosecutor Decision

Date: Jun 21, 2012
Refining Article 8 Considerations in Extradition Cases Involving Children: The HH v Deputy Prosecutor Decision Introduction The case of HH v Deputy Prosecutor of the Italian Republic, Genoa ([2012]...
Balancing Extradition Obligations with Family Rights: Insights from BH & Anor v. The Lord Advocate & Anor [2012] UKSC 24

Balancing Extradition Obligations with Family Rights: Insights from BH & Anor v. The Lord Advocate & Anor [2012] UKSC 24

Date: Jun 21, 2012
Balancing Extradition Obligations with Family Rights: Insights from BH & Anor v. The Lord Advocate & Anor [2012] UKSC 24 Introduction The case of BH & Anor v. The Lord Advocate & Anor ([2012] UKSC...
Enhanced Standards for Deportation Appeals: Bah v. Secretary of State [2012] UKUT 196 (IAC)

Enhanced Standards for Deportation Appeals: Bah v. Secretary of State [2012] UKUT 196 (IAC)

Date: Jun 21, 2012
Enhanced Standards for Deportation Appeals: Bah v. Secretary of State [2012] UKUT 196 (IAC) Introduction The case of Bah (EO (Turkey) - liability to deport) Sierra Leone ([2012] UKUT 196 (IAC))...
Rawofi [2012]: Upholding the 'Reasonable Degree of Likelihood' Standard in Age Assessments for Asylum Cases

Rawofi [2012]: Upholding the 'Reasonable Degree of Likelihood' Standard in Age Assessments for Asylum Cases

Date: Jun 21, 2012
Rawofi [2012] UKUT 197 (IAC): Upholding the 'Reasonable Degree of Likelihood' Standard in Age Assessments for Asylum Cases Introduction The case of Saifullah Rawofi v The Secretary of State for the...
Affirming Tribunal Discretion in Industrial Disablement Assessments: AJ v. Secretary of State for Work and Pensions (II) [2012] UKUT 209 (AAC)

Affirming Tribunal Discretion in Industrial Disablement Assessments: AJ v. Secretary of State for Work and Pensions (II) [2012] UKUT 209 (AAC)

Date: Jun 20, 2012
Affirming Tribunal Discretion in Industrial Disablement Assessments: AJ v. Secretary of State for Work and Pensions (II) [2012] UKUT 209 (AAC) Introduction The case of AJ v. Secretary of State for...
Honest and Genuine Belief as a Reasonable Excuse for Late Tax Payment

Honest and Genuine Belief as a Reasonable Excuse for Late Tax Payment

Date: Jun 19, 2012
Honest and Genuine Belief as a Reasonable Excuse for Late Tax Payment Introduction Chichester v. Revenue & Customs ([2012] UKFTT 397 (TC)) is a pivotal judgment delivered by the First-tier Tribunal...
Employment Tribunal Jurisdiction Under Brussels I Regulation and Rome Convention in Sex Discrimination and Equal Pay Claims

Employment Tribunal Jurisdiction Under Brussels I Regulation and Rome Convention in Sex Discrimination and Equal Pay Claims

Date: Jun 16, 2012
Employment Tribunal Jurisdiction Under Brussels I Regulation and Rome Convention in Sex Discrimination and Equal Pay Claims Introduction The case of Simpson v. Intralinks ([2012] Eq LR 732) serves as...
Upper Tribunal Dismisses Information Commissioner's Appeal in Magherafelt: Solidifying the Definition of Personal Data under DPA 1998

Upper Tribunal Dismisses Information Commissioner's Appeal in Magherafelt: Solidifying the Definition of Personal Data under DPA 1998

Date: Jun 15, 2012
Upper Tribunal Dismisses Information Commissioner's Appeal in Magherafelt: Solidifying the Definition of Personal Data under DPA 1998 Introduction The case of Information Commissioner v. Magherafelt...
Enforcing Partial De-Recognition in Intra-Group Loan Assignments: Greene King plc v HMRC [2012] SFTD 1085

Enforcing Partial De-Recognition in Intra-Group Loan Assignments: Greene King plc v HMRC [2012] SFTD 1085

Date: Jun 15, 2012
Enforcing Partial De-Recognition in Intra-Group Loan Assignments: Greene King plc v HMRC [2012] SFTD 1085 Introduction The case of Greene King plc & Anor v. Revenue & Customs ([2012] SFTD 1085) was...
VAT Treatment of Composite Supplies: Morrison Supermarkets Ltd v. Revenue & Customs

VAT Treatment of Composite Supplies: Morrison Supermarkets Ltd v. Revenue & Customs

Date: Jun 7, 2012
VAT Treatment of Composite Supplies: Morrison Supermarkets Ltd v. Revenue & Customs Introduction The case of WM Morrison Supermarkets Ltd v. Revenue & Customs ([2012] STI 2598) addresses the...
Extension of Time for VAT Appeals: Data Select Ltd v HMRC [2012] UKUT 187 (TCC)

Extension of Time for VAT Appeals: Data Select Ltd v HMRC [2012] UKUT 187 (TCC)

Date: Jun 2, 2012
Extension of Time for VAT Appeals: Data Select Ltd v HMRC [2012] UKUT 187 (TCC) Introduction Data Select Limited ("the Appellant") appealed to the Upper Tribunal (Tax and Chancery Chamber) against a...
Reduction of Careless Inaccuracy Penalty in White v. Revenue & Customs

Reduction of Careless Inaccuracy Penalty in White v. Revenue & Customs

Date: Jun 2, 2012
Reduction of Careless Inaccuracy Penalty in White v. Revenue & Customs Introduction White v. Revenue & Customs ([2012] UKFTT 364 (TC)) is a significant case adjudicated by the First-tier Tribunal...
Affirming Local Authority Resource Considerations in Disability Benefits Determinations: KM v Cambridgeshire County Council [2012]

Affirming Local Authority Resource Considerations in Disability Benefits Determinations: KM v Cambridgeshire County Council [2012]

Date: Jun 1, 2012
Affirming Local Authority Resource Considerations in Disability Benefits Determinations: KM v Cambridgeshire County Council [2012] Introduction The case of KM, R (on the application of) v....
No Right of Appeal to First-tier Tribunal Against HMRC Determinations Under s28C TMA 1970

No Right of Appeal to First-tier Tribunal Against HMRC Determinations Under s28C TMA 1970

Date: May 31, 2012
No Right of Appeal to First-tier Tribunal Against HMRC Determinations Under s28C TMA 1970 Introduction The case of Michael Bartram v. HMRC ([2012] UKUT 184 (TCC)) delves into the intricacies of tax...
Assange v. The Swedish Prosecution Authority: Defining "Judicial Authority" in European Arrest Warrants

Assange v. The Swedish Prosecution Authority: Defining "Judicial Authority" in European Arrest Warrants

Date: May 31, 2012
Assange v. The Swedish Prosecution Authority: Defining "Judicial Authority" in European Arrest Warrants Introduction The case of Assange v. The Swedish Prosecution Authority ([2012] UKSC 22) before...
Retrospective Planning Permission and VAT Refunds: The Francis v. Revenue & Customs Judgment

Retrospective Planning Permission and VAT Refunds: The Francis v. Revenue & Customs Judgment

Date: May 30, 2012
Retrospective Planning Permission and VAT Refunds: The Francis v. Revenue & Customs Judgment Introduction Francis v. Revenue & Customs ([2012] UKFTT 359 (TC)) is a pivotal case adjudicated by the...
Cantana v. HMRC [2012] UKUT 172 (TCC): Clarifying the Limits of Cost Directions in Tax Tribunal Appeals

Cantana v. HMRC [2012] UKUT 172 (TCC): Clarifying the Limits of Cost Directions in Tax Tribunal Appeals

Date: May 26, 2012
Cantana v. HMRC [2012] UKUT 172 (TCC): Clarifying the Limits of Cost Directions in Tax Tribunal Appeals Introduction The case of Cantana v. HMRC ([2012] UKUT 172 (TCC)) presents a pivotal examination...
Limits of Extending Interim Management Orders under the Landlord and Tenant Act 1987: Insights from Eaglesham Properties Ltd v. Jeffrey

Limits of Extending Interim Management Orders under the Landlord and Tenant Act 1987: Insights from Eaglesham Properties Ltd v. Jeffrey

Date: May 25, 2012
Limits of Extending Interim Management Orders under the Landlord and Tenant Act 1987: Insights from Eaglesham Properties Ltd v. Jeffrey Introduction The case of Eaglesham Properties Ltd v. Jeffrey...
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