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  • Commentaries

burden-of-proof-and-admissibility-of-evidence-in-tax-appeals:-an-analysis-of-o& Case Commentaries


        S (A Child): The Court of Appeal Re-Aligns the Article 13(b) Test – Cumulative Risk,
        Vulnerable Children and the Limits of “Immediate Harm”

S (A Child): The Court of Appeal Re-Aligns the Article 13(b) Test – Cumulative Risk, Vulnerable Children and the Limits of “Immediate Harm”

Date: Aug 25, 2025
S (A Child) (Abduction: Article 13(b)) – Court of Appeal Clarifies the Correct, Holistic Test for “Grave Risk” and the Inadequacy of Abstract Protective Measures 1. Introduction In S (A Child)...
Farley v Paymaster (2025):  No-Disclosure Infringement, “Well-Founded Fear” Test, and the Rejection of a Seriousness Threshold under Article 82 GDPR

Farley v Paymaster (2025): No-Disclosure Infringement, “Well-Founded Fear” Test, and the Rejection of a Seriousness Threshold under Article 82 GDPR

Date: Aug 25, 2025
Farley & Ors v Paymaster (1836) Ltd (t/a Equiniti) [2025] EWCA Civ 1117— No Need for Third-Party Disclosure; No “Seriousness” Threshold; Compensation for “Well-Founded Fear” under GDPR 1....
Bad Character to Prove Identity and Purpose: Preference for s101(1)(d) over s101(1)(c) in Phone‑Assisted “Encouraging or Assisting” Offences — R v Doughty [2025] EWCA Crim 1225

Bad Character to Prove Identity and Purpose: Preference for s101(1)(d) over s101(1)(c) in Phone‑Assisted “Encouraging or Assisting” Offences — R v Doughty [2025] EWCA Crim 1225

Date: Aug 23, 2025
Bad Character to Prove Identity and Purpose: Preference for s101(1)(d) over s101(1)(c) in Phone‑Assisted “Encouraging or Assisting” Offences — R v Doughty [2025] EWCA Crim 1225 Introduction This...
Neagoe v Minister for Social Protection: Informal Intrafamily Caregiving and Board-and-Lodging Do Not Confer EU “Worker” Status; Carer’s Allowance is “Social Assistance” Requiring Article 7(1)(b) Compliance

Neagoe v Minister for Social Protection: Informal Intrafamily Caregiving and Board-and-Lodging Do Not Confer EU “Worker” Status; Carer’s Allowance is “Social Assistance” Requiring Article 7(1)(b) Compliance

Date: Aug 23, 2025
Neagoe v Minister for Social Protection: Informal Intrafamily Caregiving and Board-and-Lodging Do Not Confer EU “Worker” Status; Carer’s Allowance is “Social Assistance” Requiring Article 7(1)(b)...
“Resided Together” Means Living as Spouses: First Scottish Guidance on Paragraph 8(c) DMPA 1973 and Habitual Residence in Cross‑Border Divorce — Commentary on JMS v HMS [2025] CSOH 80

“Resided Together” Means Living as Spouses: First Scottish Guidance on Paragraph 8(c) DMPA 1973 and Habitual Residence in Cross‑Border Divorce — Commentary on JMS v HMS [2025] CSOH 80

Date: Aug 23, 2025
“Resided Together” Means Living as Spouses: First Scottish Guidance on Paragraph 8(c) DMPA 1973 and Habitual Residence in Cross‑Border Divorce Commentary on JMS against HMS (Court of Session) [2025]...
R v AGP [2025] EWCA Crim 1364: Denial and victim‑blaming alone are insufficient to justify an extended sentence; sentencers must be positively satisfied of “significant risk” and consider SHPOs as alternatives

R v AGP [2025] EWCA Crim 1364: Denial and victim‑blaming alone are insufficient to justify an extended sentence; sentencers must be positively satisfied of “significant risk” and consider SHPOs as alternatives

Date: Aug 23, 2025
R v AGP [2025] EWCA Crim 1364: Denial and victim‑blaming alone are insufficient to justify an extended sentence; sentencers must be positively satisfied of “significant risk” and consider SHPOs as...
The “Flatley Test”: Determining Ordinary Residence and Sufficient Domestic Assets in Security-for-Costs Motions

The “Flatley Test”: Determining Ordinary Residence and Sufficient Domestic Assets in Security-for-Costs Motions

Date: Aug 22, 2025
The “Flatley Test”: Determining Ordinary Residence and Sufficient Domestic Assets in Security-for-Costs Motions Introduction Flatley v. Austin Newport Group Ltd & Ors ([2025] IEHC 461) is a...
Periodic inspection, not perfection: High Court confines architects’ liability; clarifies s.17 “consideration” and s.34 contributory negligence in ad‑hoc build contracts — Ashdrum Lodge Ltd t/a Kiernan Homes v Barbouti [2025] IEHC 522

Periodic inspection, not perfection: High Court confines architects’ liability; clarifies s.17 “consideration” and s.34 contributory negligence in ad‑hoc build contracts — Ashdrum Lodge Ltd t/a Kiernan Homes v Barbouti [2025] IEHC 522

Date: Aug 22, 2025
Periodic inspection, not perfection: High Court confines architects’ liability; clarifies s.17 “consideration” and s.34 contributory negligence in ad‑hoc build contracts — Ashdrum Lodge Ltd t/a...
R v Blackmore [2025] EWCA Crim 1365: Totality on Sequential Sentences for Overlapping Historic Sexual Offences Is a Discretionary, Not Automatic, Recalculation

R v Blackmore [2025] EWCA Crim 1365: Totality on Sequential Sentences for Overlapping Historic Sexual Offences Is a Discretionary, Not Automatic, Recalculation

Date: Aug 22, 2025
R v Blackmore [2025] EWCA Crim 1365: Totality on Sequential Sentences for Overlapping Historic Sexual Offences Is a Discretionary, Not Automatic, Recalculation Introduction This appeal from the Crown...
Mutual Corroboration Across Long Intervals and Objective Indecency: Jury Primacy Reaffirmed in HMA v CM [2025] HCJAC 40

Mutual Corroboration Across Long Intervals and Objective Indecency: Jury Primacy Reaffirmed in HMA v CM [2025] HCJAC 40

Date: Aug 21, 2025
Mutual Corroboration Across Long Intervals and Objective Indecency: Jury Primacy Reaffirmed in HMA v CM [2025] HCJAC 40 Introduction This appeal under section 107A of the Criminal Procedure...
Dunbar Factors: Punitive Civil Contempt for Breach of Anton Piller and Mareva Orders in Digital Piracy Cases

Dunbar Factors: Punitive Civil Contempt for Breach of Anton Piller and Mareva Orders in Digital Piracy Cases

Date: Aug 21, 2025
Dunbar Factors: Punitive Civil Contempt for Breach of Anton Piller and Mareva Orders in Digital Piracy Cases Commentary on Sky UK Ltd v Dunbar (Approved) [2025] IEHC 465 (High Court, Sanfey J., 20...
“Reasonableness” as the Shield: When Local Authorities Escape Liability for Expenses in Child-Protection Interdicts

“Reasonableness” as the Shield: When Local Authorities Escape Liability for Expenses in Child-Protection Interdicts

Date: Aug 20, 2025
“Reasonableness” as the Shield: When Local Authorities Escape Liability for Expenses in Child-Protection Interdicts 1. Introduction Case: "A" Council for Interdict ([2025] CSOH 78), Opinion of Lord...
R v Subeir [2025] EWCA Crim 1366: Duration of Involvement Does Not Determine “Role” Category in Class A Supply Sentencing

R v Subeir [2025] EWCA Crim 1366: Duration of Involvement Does Not Determine “Role” Category in Class A Supply Sentencing

Date: Aug 20, 2025
R v Subeir [2025] EWCA Crim 1366: Duration of Involvement Does Not Determine “Role” Category in Class A Supply Sentencing Introduction This appeal from the England and Wales Court of Appeal (Criminal...
Continuing trustees retain title and interest to oppose a judicial factor’s proposals where the estate has not been sequestrated

Continuing trustees retain title and interest to oppose a judicial factor’s proposals where the estate has not been sequestrated

Date: Aug 20, 2025
Continuing trustees retain title and interest to oppose a judicial factor’s proposals where the estate has not been sequestrated Introduction This commentary analyzes the Outer House decision of the...
“Solid Practical Benefit” and “Proper Case” Reaffirmed: Irish High Court tightens Order 11 service‑out for foreign judgment enforcement absent an Irish nexus

“Solid Practical Benefit” and “Proper Case” Reaffirmed: Irish High Court tightens Order 11 service‑out for foreign judgment enforcement absent an Irish nexus

Date: Aug 19, 2025
“Solid Practical Benefit” and “Proper Case” Reaffirmed: Irish High Court tightens Order 11 service‑out for foreign judgment enforcement absent an Irish nexus Case: Petersen Energia Inversora SAU &...
“Hollow” Cross-Undertakings and Operational-Control Injunctions: A Commentary on Yodel Delivery Network Ltd v Corlett & Ors [2025] EWCA Civ 1108

“Hollow” Cross-Undertakings and Operational-Control Injunctions: A Commentary on Yodel Delivery Network Ltd v Corlett & Ors [2025] EWCA Civ 1108

Date: Aug 18, 2025
“Hollow” Cross-Undertakings and Operational-Control Injunctions: A Commentary on Yodel Delivery Network Ltd v Corlett & Others [2025] EWCA Civ 1108 1. Introduction The Court of Appeal’s decision in...
Sentencing Hierarchy Confirmed: Rape of a Young Child Merits Significantly Higher Penalties – Commentary on H.M. Advocate v. McMahon & Lambert [2025] HCJAC 34

Sentencing Hierarchy Confirmed: Rape of a Young Child Merits Significantly Higher Penalties – Commentary on H.M. Advocate v. McMahon & Lambert [2025] HCJAC 34

Date: Aug 18, 2025
Sentencing Hierarchy Confirmed: Rape of a Young Child Merits Significantly Higher Penalties – Commentary on H.M. Advocate v. McMahon & Lambert [2025] HCJAC 34 1. Introduction The Scottish High Court...
Pojda v Lord Advocate: Scottish High Court Re-Affirms the “Exceptionally Severe” Article 8 Threshold in Extradition Cases

Pojda v Lord Advocate: Scottish High Court Re-Affirms the “Exceptionally Severe” Article 8 Threshold in Extradition Cases

Date: Aug 18, 2025
Pojda v Lord Advocate (No 2) [2025] HCJAC 33: Scottish High Court Re-Affirms the “Exceptionally Severe” Article 8 Threshold in Extradition Cases 1. Introduction The High Court of Justiciary, sitting...
The Primacy of Procedural Compliance over EU-Law Defences:  Dougall v HMA and the Necessity of a Compatibility-Issue Minute

The Primacy of Procedural Compliance over EU-Law Defences: Dougall v HMA and the Necessity of a Compatibility-Issue Minute

Date: Aug 18, 2025
The Primacy of Procedural Compliance over EU-Law Defences: Dougall v HMA and the Necessity of a Compatibility-Issue Minute Introduction In Dougall v HMA ([2025] HCJAC 35) the Scottish Appeal Court...
Subjective Intention Inferred from Objective Facts & the Sufficiency of Brevity: 
Heptagon Portfolio Arbroath Ltd v Angus Council [2025] CSOH 75

Subjective Intention Inferred from Objective Facts & the Sufficiency of Brevity: Heptagon Portfolio Arbroath Ltd v Angus Council [2025] CSOH 75

Date: Aug 18, 2025
Subjective Intention Inferred from Objective Facts & the Sufficiency of Brevity: Heptagon Portfolio Arbroath Ltd v Angus Council [2025] CSOH 75 1. Introduction This Outer House decision, delivered by...
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