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England and Wales Case Law

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Tax law

Philip Cox & Anor v The Commissioners for HMRC

The Upper Tribunal dismissed appeals against HMRC’s refusal to suspend penalties for careless inaccuracies in BADR claims, holding the refusal was not flawed.

  • Penalties for careless inaccuracies
  • Hmrc discretion to suspend penalties
  • Judicial review principles
  • Entrepreneurs’ relief eligibility
  • Tax-penalties
  • Hmrc-discretion
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Administrative law

Sarvar Ismailov v Secretary of State for Foreign, Commonwealth and Development Affairs

The application for further information fails because the information sought is not about the Secretary of State’s grounds for contesting the claim nor necessary for determination of the challenge. The Defendant has complied with disclosure obligations under CPR 79.23, and DB/3 was not part of the decision-making process. Judicial review principles do not require disclosure beyond the express procedural rules.

  • Disclosure obligations
  • Judicial review principles
  • Sanctions designation
  • Procedural rules
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Administrative law [2025] EWHC 2019 (Admin)

Secretary of State for the Home Department, R (On the Application Of) v Special Immigration Appeals Commission

Secretary of State for the Home Department, R (On the Application Of) v Special Immigration Appeals Commission [2025] EWHC 2019 (Admin) (31 July 2025)

The High Court held that SIAC had no jurisdiction to award costs under section 2D of the SIAC Act, including where the Secretary of State withdrew the decision.

  • Jurisdiction of siac
  • Costs in statutory review proceedings
  • Interpretation of siac act 1997
  • Judicial review principles
  • Rule-making powers and ancillary powers
  • Access to justice
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Administrative law

U3 v Secretary of State for the Home Department

The UK Supreme Court held that SIAC reviews national security deprivation and entry-clearance decisions on public law grounds, not by substituting its own risk assessment.

  • Deprivation of citizenship
  • Entry clearance
  • National security assessment
  • Judicial review principles
  • Article 8 echr
  • Siac jurisdiction
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Administrative law [2025] EWHC 1111 (Admin)

West Dulwich Service Station Ltd on Behalf of West Dulwich Action Group v London Borough of Lambeth

West Dulwich Service Station Ltd on Behalf of West Dulwich Action Group v London Borough of Lambeth [2025] EWHC 1111 (Admin) (09 May 2025)

The High Court partly allowed a challenge to Lambeth’s experimental traffic orders for West Dulwich, finding the Council failed to consider a highly relevant 53-page presentation.

  • Consultation requirements
  • Traffic management orders
  • Low traffic neighbourhoods
  • Statutory guidance
  • Judicial review principles
  • Consultation-requirements
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Public law [2025] EWHC 863 (Admin)

Ismailov v Secretary of State for Foreign, Commonwealth and Development Affairs

Ismailov v Secretary of State for Foreign, Commonwealth and Development Affairs [2025] EWHC 863 (Admin) (09 April 2025)

Interim sanctions-appeal application for further information was dismissed. The court held the request was not about the minister’s grounds and disclosure duties were met.

  • Sanctions designation
  • Disclosure obligations
  • Further information applications
  • Judicial review principles
  • Procedural fairness
  • Sanctions-law
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Administrative law

Stop Portland Waste Incinerator v Secretary of State for Housing, Communities and Local Government & Ors

The Inspector and Secretary of State correctly interpreted and applied the Waste Plan spatial strategy and Policy 4, including the proximity principle. The reasoning was adequate and rational, and no material errors of fact or misapplication of policy occurred. The claim failed to meet the threshold for judicial intervention.

  • Statutory review
  • Planning permission
  • Waste management
  • Development plan interpretation
  • Judicial review principles
  • Proximity principle
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Immigration law

H6 v The Secretary of State for the Home Department

SIAC upheld the exclusion of a Chinese national from the UK on national security grounds, rejecting challenges based on fairness, policy, discrimination, and equality duties.

  • Exclusion from the uk
  • Judicial review principles
  • Procedural fairness
  • Proportionality
  • Discrimination
  • Public sector equality duty
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England and Wales decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.