Archive for the ‘Case Comments’ Category
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Case Comment: Commissioners for Her Majesty’s Revenue and Customs v Rank Group Plc [2015] UKSC 48
12 Apr 2016Summary This case is the latest in a long line of cases concerning the correct VAT treatment of takings from…
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Case Comment: HMRC v Pendragon plc [2015] UKSC 37
08 Apr 2016Summary HMRC v Pendragon plc [2015] UKSC 37 gives tax advisers some useful guidance on when VAT planning will be…
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Case Comment: Shop Direct Group v Commissioners for Her Majesty’s Revenue and Customs [2016] UKSC 7
04 Apr 2016The Supreme Court unanimously dismissed Shop Direct Group’s appeal and upheld the decisions of the First-tier Tribunal, Upper Tribunal and…
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Case Comment: Thevarajah v Riordan & Ors [2015] UKSC 78
31 Mar 2016On 16 December 2015, the Supreme Court upheld the Court of Appeal’s decision to allow Thevarajah’s appeal against a decision…
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Case comment: Youssef v Secretary of State for Foreign and Commonwealth Affairs [2016] UKSC 3
24 Mar 2016This is the most recent in a string of cases in which the Supreme Court have considered whether proportionality should…
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Case Comment: PMS International Group plc v Magmatic Ltd [2016] UKSC 12
23 Mar 2016The Supreme Court has dismissed an appeal filed by Magmatic Ltd seeking to enforce a Community Registered Design (CRD) in…
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Case Comment: In the matter of J (a child) [2015] UKSC 70
22 Feb 2016When considering child abduction most practitioners’ minds will turn to the Hague Convention of 25 October 1980 on the Civil…
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Case Comment: Kennedy v Cordia (Services) LLP [2016] UKSC 6
15 Feb 2016The Supreme Court unanimously allowed Ms Kennedy’s appeal upholding the first instance finding that her employer, by failing to provide…
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Case Comment: British American Tobacco Denmark A/S and Ors v Kazemier Transport BV [2015] UKSC 65
02 Feb 2016In a recent judgment, the Supreme Court brought welcome clarification to the proper interpretation of certain provisions of the Contract…
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Case Comment: Eclairs Group Ltd v JKX Oil & Gas plc and Ors [2015] UKSC 71
29 Jan 2016The Supreme Court recently handed down its judgment in the case of Eclairs Group Ltd v JKX Oil & Gas…