Legitimate Expectation in UK Law
- Legitimate Expectation
- A Legitimate Expectation To What, Exactly?
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Waste not, want not: The High Court finds that HMRC breached legitimate expectation on landfill tax
The High Court, in the recent case of R (Biffa Waste Management Services Ltd) v the Commissioners for HMRC [2016] EWHC 1444 (Admin), has provided much needed clarification on taxpayers’ entitlement...
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UK Tax Round Up - October 2019
UK Case Law Developments - Reliance on HMRC's manual statement can, but didn't, give rise to legitimate expectation - In the recent judicial review case of Roao Aozora GMAC Investment Ltd v...... ... on HMRC's manual statement can, but didn't, give rise to legitimate expectation ... In the recent judicial review case of Roao Aozora GMAC ... ...
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PFI funding is not forever
In one of a number of recent judicial review challenges to UK Government spending cuts, the Administrative Court has dealt another blow to the Government’s plans. Although the Court Highlighted t...... ... Highlighted the difficulties of establishing a substantive legitimate expectation, it held that Government departments and other public bodies ... ...
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What to expect when you’re not expecting: The Supreme Court clarifies the concept of legitimate expectations
In a recent judgment, the Supreme Court has distinguished the concept of legitimate expectation from an applicant’s right for their application to be considered in accordance with a public authorit......In a recentjudgment, the Supreme Court has distinguished the concept of legitimate expectation from an applicants right for their application to be considered in accordance with a public authoritys stated policy. The case relates to an ... ...
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Procurement challenge to rail franchise tender process fails
This is a rare example of a judicial review challenge to the way in which a public body decided to set out minimum specifications in an invitation to tender. In R (on the application of London Boro...... ... 's finding that the local authority in question did not have a legitimate expectation that the tender document would specify a minimum level of ... ...
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UK Tax Round Up - December 2018
UK Developments - Taxpayer succeeds in judicial review case against HMRC - On 22 November 2018, the Upper Tribunal published its decision on the judicial review case of R. (on the applicati...... ... were exempt from VAT, on the basis that the taxpayer had a legitimate expectation that supplies of card handling services it had made would be ... ...
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Glencore Agriculture B.V. And Conqueror Holdings Limited: High Court Of England Sets Aside Final Arbitration Award For Sending Arbitration Notice By Email
... ... email address promulgated by the company gives rise to the legitimate expectation that communications sent to that address will come to the ... ...
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Powers Of The First Tier Tribunal
... ... as to whether the First Tier Tribunal can hear cases involving 'legitimate expectation' by the taxpayer ... This involves not merely determining ... ...
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