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  • Commentaries

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

Standard Method Prevails and Business-Entertainment Block Applies Upfront: Dual‑Use Analysis and the “More Precise” Test in Partial Exemption (Hippodrome Casino Ltd v HMRC [2025] EWCA Civ 1259)

Standard Method Prevails and Business-Entertainment Block Applies Upfront: Dual‑Use Analysis and the “More Precise” Test in Partial Exemption (Hippodrome Casino Ltd v HMRC [2025] EWCA Civ 1259)

Date: Oct 7, 2025
Standard Method Prevails and Business-Entertainment Block Applies Upfront: Dual‑Use Analysis and the “More Precise” Test in Partial Exemption Hippodrome Casino Ltd v Revenue and Customs [2025] EWCA...
Establishing Ireland’s Anti‑Suit and Anti‑Enforcement Injunction Jurisdiction to Protect Insolvency Proceedings and the Court’s Process: GTLK Europe DAC (In Liquidation) v JSC “State Transport Leasing Company” [2025] IEHC 524

Establishing Ireland’s Anti‑Suit and Anti‑Enforcement Injunction Jurisdiction to Protect Insolvency Proceedings and the Court’s Process: GTLK Europe DAC (In Liquidation) v JSC “State Transport Leasing Company” [2025] IEHC 524

Date: Oct 7, 2025
Establishing Ireland’s Anti‑Suit and Anti‑Enforcement Injunction Jurisdiction to Protect Insolvency Proceedings and the Court’s Process Commentary on GTLK Europe DAC (In Liquidation) v Companies Act...
Costs against a sanctioned party: success as the decisive factor; licence‑triggered payment deadlines; and no set‑off against a deferred Supreme Court costs order

Costs against a sanctioned party: success as the decisive factor; licence‑triggered payment deadlines; and no set‑off against a deferred Supreme Court costs order

Date: Oct 4, 2025
Costs against a sanctioned party: success as the decisive factor; licence‑triggered payment deadlines; and no set‑off against a deferred Supreme Court costs order Introduction This commentary...
Market‑Differential Damages on Buyer Cancellation under SALEFORM 2012: Court of Appeal Confirms Loss‑of‑Bargain Recovery and Implies a Due‑Diligence Delivery Duty

Market‑Differential Damages on Buyer Cancellation under SALEFORM 2012: Court of Appeal Confirms Loss‑of‑Bargain Recovery and Implies a Due‑Diligence Delivery Duty

Date: Oct 4, 2025
Market‑Differential Damages on Buyer Cancellation under SALEFORM 2012: Court of Appeal Confirms Loss‑of‑Bargain Recovery and Implies a Due‑Diligence Delivery Duty Introduction In Orion Shipping and...
Mandatory Engagement with Specific Development Plan Objectives: High Court requires explicit assessment of “practicable and viable” under LCC06 before permitting out‑of‑centre retail (Sherwin applied)

Mandatory Engagement with Specific Development Plan Objectives: High Court requires explicit assessment of “practicable and viable” under LCC06 before permitting out‑of‑centre retail (Sherwin applied)

Date: Oct 4, 2025
Mandatory Engagement with Specific Development Plan Objectives: High Court requires explicit assessment of “practicable and viable” under LCC06 before permitting out‑of‑centre retail (Sherwin...
When a Full Appeal Is Run, a Reduced Appellate Award Does Not Displace “Entire Success” for Costs: Commentary on AB v MW (No. 2) [2025] IEHC 517

When a Full Appeal Is Run, a Reduced Appellate Award Does Not Displace “Entire Success” for Costs: Commentary on AB v MW (No. 2) [2025] IEHC 517

Date: Oct 4, 2025
When a Full Appeal Is Run, a Reduced Appellate Award Does Not Displace “Entire Success” for Costs: Commentary on AB v MW (No. 2) [2025] IEHC 517 Introduction This commentary examines the High Court...
“Special circumstances” as a strict gateway to renewing an unserved summons: S.W. v Health Service Executive [2025] IEHC 526

“Special circumstances” as a strict gateway to renewing an unserved summons: S.W. v Health Service Executive [2025] IEHC 526

Date: Oct 4, 2025
“Special circumstances” as a strict gateway to renewing an unserved summons: S.W. v Health Service Executive [2025] IEHC 526 Introduction In S.W. v Health Service Executive [2025] IEHC 526, the High...
New 8–15 Year Sentencing Range for Multiple Hijackings, Article 6 Delay Not Mitigation, and Prosecutorial Duty to Indicate Sentencing Range — Commentary on R v Collins & Mateer [2025] NICA 50

New 8–15 Year Sentencing Range for Multiple Hijackings, Article 6 Delay Not Mitigation, and Prosecutorial Duty to Indicate Sentencing Range — Commentary on R v Collins & Mateer [2025] NICA 50

Date: Oct 4, 2025
New 8–15 Year Sentencing Range for Multiple Hijackings, Article 6 Delay Not Mitigation, and Prosecutorial Duty to Indicate Sentencing Range — Commentary on R v Collins & Mateer [2025] NICA 50 Case:...
Culpability and Mens Rea in “Allowing” under s.5 DVCVA: Guilty Plea Fixes Objective Awareness; Exceptional Mitigation for Parental Status Rejected — Commentary on AD [2025] NICA 48

Culpability and Mens Rea in “Allowing” under s.5 DVCVA: Guilty Plea Fixes Objective Awareness; Exceptional Mitigation for Parental Status Rejected — Commentary on AD [2025] NICA 48

Date: Oct 4, 2025
Culpability and Mens Rea in “Allowing” under s.5 DVCVA: Guilty Plea Fixes Objective Awareness; Exceptional Mitigation for Parental Status Rejected — Commentary on AD [2025] NICA 48 Key takeaways A...
Primitive Access Tracks Are Not “Roads” for EIA Purposes: Definitional Alignment with the EIA Directive and Pleading Discipline in Cummins & Ors v An Coimisiún Pleanála [2025] IEHC 521

Primitive Access Tracks Are Not “Roads” for EIA Purposes: Definitional Alignment with the EIA Directive and Pleading Discipline in Cummins & Ors v An Coimisiún Pleanála [2025] IEHC 521

Date: Oct 4, 2025
Primitive Access Tracks Are Not “Roads” for EIA Purposes: Definitional Alignment with the EIA Directive and Pleading Discipline in Cummins & Ors v An Coimisiún Pleanála [2025] IEHC 521 Introduction...
Civil Service Probation: Primacy of the Appropriate Authority and the “Factually Sustainable Satisfaction” Test – Mosepele v Minister for Justice [2025] IEHC 535

Civil Service Probation: Primacy of the Appropriate Authority and the “Factually Sustainable Satisfaction” Test – Mosepele v Minister for Justice [2025] IEHC 535

Date: Oct 4, 2025
Civil Service Probation: Primacy of the Appropriate Authority and the “Factually Sustainable Satisfaction” Test – Mosepele v Minister for Justice [2025] IEHC 535 Introduction This High Court judgment...
No Extension, No Leave: Formal, Affidavit‑Grounded Extension of Time as a Pre‑condition to Judicial Review; and an Arguable Jurisdictional Defect Where a Summons Omits the District Court Clerk’s Name

No Extension, No Leave: Formal, Affidavit‑Grounded Extension of Time as a Pre‑condition to Judicial Review; and an Arguable Jurisdictional Defect Where a Summons Omits the District Court Clerk’s Name

Date: Oct 4, 2025
No Extension, No Leave: Formal, Affidavit‑Grounded Extension of Time as a Pre‑condition to Judicial Review; and an Arguable Jurisdictional Defect Where a Summons Omits the District Court Clerk’s Name...
No Injunction After the Hammer Falls and Strict Re‑Pleading of Defective Counterclaims: Clarifying s.52 LCLRA and Order 21 Rule 9 in McCarthy v Byrne [2025] IEHC 519

No Injunction After the Hammer Falls and Strict Re‑Pleading of Defective Counterclaims: Clarifying s.52 LCLRA and Order 21 Rule 9 in McCarthy v Byrne [2025] IEHC 519

Date: Oct 3, 2025
No Injunction After the Hammer Falls and Strict Re‑Pleading of Defective Counterclaims: Clarifying s.52 LCLRA and Order 21 Rule 9 in McCarthy v Byrne [2025] IEHC 519 Introduction This High Court...
Affirmation Keeps All Obligations Alive: Cumulative Delivery and Net Availability under EXW Instalment Sales — Commentary on Advanced Multi‑Technology (t/a Hitex) & Ors v Uniserve Ltd [2025] EWCA Civ 1212

Affirmation Keeps All Obligations Alive: Cumulative Delivery and Net Availability under EXW Instalment Sales — Commentary on Advanced Multi‑Technology (t/a Hitex) & Ors v Uniserve Ltd [2025] EWCA Civ 1212

Date: Oct 3, 2025
Affirmation Keeps All Obligations Alive: Cumulative Delivery and Net Availability under EXW Instalment Sales Commentary on Advanced Multi-Technology for Medical Industry (t/a Hitex) & Ors v Uniserve...
Foreign non-recognition is a welfare factor, not a bar: Inner House clarifies UNCRC Article 21 and adopts Re N in Scottish adoption law

Foreign non-recognition is a welfare factor, not a bar: Inner House clarifies UNCRC Article 21 and adopts Re N in Scottish adoption law

Date: Oct 2, 2025
Foreign non-recognition is a welfare factor, not a bar: Inner House clarifies UNCRC Article 21 and adopts Re N in Scottish adoption law Introduction This commentary examines the Scottish Court of...
No Mitigation Without Nexus: Fresh Psychiatric Evidence on CCRC Reference must Demonstrably Link to the Offending (R v Brogan [2025] EWCA Crim 1208)

No Mitigation Without Nexus: Fresh Psychiatric Evidence on CCRC Reference must Demonstrably Link to the Offending (R v Brogan [2025] EWCA Crim 1208)

Date: Oct 1, 2025
No Mitigation Without Nexus: Fresh Psychiatric Evidence on CCRC Reference must Demonstrably Link to the Offending (R v Brogan [2025] EWCA Crim 1208) Introduction In R v Brogan [2025] EWCA Crim 1208,...
No Agency Signature under s.53(1)(b): Corporate Execution Required, and Non‑Compliant Self‑Declared Trusts Cannot Defeat s.423 Transactions-at-Undervalue

No Agency Signature under s.53(1)(b): Corporate Execution Required, and Non‑Compliant Self‑Declared Trusts Cannot Defeat s.423 Transactions-at-Undervalue

Date: Oct 1, 2025
No Agency Signature under s.53(1)(b): Corporate Execution Required, and Non‑Compliant Self‑Declared Trusts Cannot Defeat s.423 Transactions-at-Undervalue Introduction In National Iranian Oil Company...
Safeguarding Over Preference in Child Relocation: Abuse Risk and the Feasibility of Ongoing Maternal Involvement Trump Unanimous Child Wishes; Novel “CAMS” Evidence Excluded — PSC v NS [2025] CSOH 90

Safeguarding Over Preference in Child Relocation: Abuse Risk and the Feasibility of Ongoing Maternal Involvement Trump Unanimous Child Wishes; Novel “CAMS” Evidence Excluded — PSC v NS [2025] CSOH 90

Date: Oct 1, 2025
Safeguarding Over Preference in Child Relocation: Abuse Risk and the Feasibility of Ongoing Maternal Involvement Trump Unanimous Child Wishes; Novel “CAMS” Evidence Excluded — PSC v NS [2025] CSOH 90...
From “As Short-Lived as Possible” to “Reasonable Time”: NICA sets the test for Article 8 delay in asylum decisions and re‑states the Salem filter

From “As Short-Lived as Possible” to “Reasonable Time”: NICA sets the test for Article 8 delay in asylum decisions and re‑states the Salem filter

Date: Oct 1, 2025
From “As Short-Lived as Possible” to “Reasonable Time”: NICA sets the test for Article 8 delay in asylum decisions and re‑states the Salem filter Introduction This commentary analyses the Court of...

      Country Guidance on Protection Risk Does Not Preclude Article 8 “Very Significant Obstacles” Claims: Quashing of Section 94 Certification in SV [2025] CSOH 88

Country Guidance on Protection Risk Does Not Preclude Article 8 “Very Significant Obstacles” Claims: Quashing of Section 94 Certification in SV [2025] CSOH 88

Date: Sep 30, 2025
Country Guidance on Protection Risk Does Not Preclude Article 8 “Very Significant Obstacles” Claims: Quashing of Section 94 Certification in SV [2025] CSOH 88 Introduction This commentary examines...
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