HMRC's Management of the U.K. Tax System: The Boundaries of Legitimate Discretion
Chris Evans, Judith Freedman and Rick Krever (eds), The Delicate Balance - Tax, Discretion and the Rule of Law, IBFD, 2011
44 Pages Posted: 24 Nov 2012
Date Written: August 1, 2011
To operate efficiently and effectively revenue authorities require discretion, but processes must be in place to keep discretion in check. This delicate balancing act takes place against the background of a more general constitutional framework. This chapter outlines the unique features of the UK constitution that form the background to the way in which the discretion of the UK revenue authorities (HMRC) is assessed and controlled. It then discusses a limited, yet crucial, set of discretions vested in HMRC. The chapter focuses particularly on the use of non-statutory guidance. It discusses the operation of judicial review, and in particular, the doctrine of legitimate expectations, in the context of such guidance.
Keywords: Administrative discretion, discretion, tax, guidance, tertiary legislation, legitimate expectations, judicial review, ultra vires
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