R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
| Jurisdiction | England & Wales |
| Judgment Date | 07 July 1989 |
| Date | 07 July 1989 |
| Court | Divisional Court |
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314 cases
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Revenue and Customs Commissioners v Hely-Hutchinson
...and devoid of relevant qualification", according to Bingham LJ in R v Inland Revenue Comrs, Ex p MFK Underwriting Agents Ltd [1990] 1 WLR 1545, 1569, cited with approval by Lord Hoffmann in R (Bancoult) v Secretary of State for Foreign and Commonwealth Affairs (No 2) [2009] AC 453, para 60.......
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Scott Henley-Smith v Secretary of State for Justice
...and devoid of relevant qualification": per Bingham LJ in R v Inland Revenue Commissioners ex parte MFK Underwriting Agencies Ltd [1990] 1 WLR 1545, at 1569G. I do not accept the Claimant's submission that this is an exceptional case where this requirement can be dispensed with. 86 In my jud......
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The Queen (on the Application of Sailesh Patel) v General Medical Council
...a legitimate expectation it must be "clear, unambiguous and devoid of relevant qualification". ( R. v. IRC, ex parte MFK Underwriting [1990] 1 WLR 1545, per Bingham L.J. at p. 1569 G-H; R v. IRC, ex parte Unilever plc [1996] STC 681.) As Miss Grey QC submits on behalf of the GMC, this requi......
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Ian Cameron & Others v HM Revenue and Customs
...Corkteck Ltd v R & C CommrsUNKVAT [2009] EWHC 785 (Admin); [2009] BVC 378 R v IR Commrs, ex parte MFK Underwriting Agencies LtdTAXWLR [1989] BTC 561; [1990] 1 WLR 1545 R v IR Commrs, ex parte PrestonTAXELR [1985] BTC 208; [1985] 1 AC 835 R v Secretary of State for Education and Employment, ......
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2 firm's commentaries
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Anguilla High Court Quashes Executive Council's Refusal To Grant Alien Landholding Licence On Basis Of Legitimate Expectation
...irrelevant and/or improper considerations. Footnote 1 R v Board of Inland Revenue ex parte M.F.K. Underwriting Agencies Ltd. and others [1990] 1 ALL ER 91,110; The A-G of Hong Kong v Ng Yeun Shiu [1983] 2 ALL ER 346; R v North and East Devon Health Authority Ex parte Coughlan [2001] QB 213;......
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Leaving on a jet plane
...expectation, but there must be a 'clear, unambiguous and unqualified representation' to a taxpayer (R v IRC, ex p MFK Underwriting [1990] 1 WLR 1545 at 1569 (Bingham LJ)). Unfortunately for the appellants, they could point to only one letter from one inspector to a particular practitioner t......
7 books & journal articles
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Popular Names Index to UK Cases and EU Legislation and Cases
...approximation of the laws of the Member States relating to units of measurement and on the repeal of Directive 71/354/EEC (OJ 1980 L39/40) MFK Case R v Inland Revenue Commissioners, ex parte MFK Underwriting Agents Ltd [1990] 1 WLR 1545 Page 426 426 Legal Research: A Practitioner’s Handbook......
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SUBSTANTIVE LEGITIMATE EXPECTATIONS
...‘clear, unambiguous and devoid of relevant qualification': see Bingham LJ in R v Inland Revenue Comrs, Ex p MFK Underwriting Agents Ltd[1990] 1 WLR 1545, 1569. It is not essential that the applicant should have relied upon the promise to his detriment, although this is a relevant considerat......
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Judicial Enforcement of Social Rights in a Comparative Perspective
...Revenue Commissioners, ex parte Preston [1985] AC 835, 851; R v Inland Revenue Commissioners, ex parte MFK Underwriting Agents Ltd [1990] 1 WLR 1545. 39 R v North and East Devon Health Authority, ex parte Coughlan [2001] QB 213. 40 Alison Young ‘Stuck at a crossroad? Substantive legitimate ......
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A Changing Role for the Administrative Law of Taxation
...v. Inspectorate of Pollution ex parte Greenpeace (no.2) [1994] 4 All ER 329 HC (‘Greenpeace’).R v. IRC ex parte MFK Underwriting Agents [1990] 1 All ER 91 CA (‘MFK’).R v. IRC ex parte National Federation of Self Employed and Small Businesses [1982] AC 617 (‘Fleet Street Casuals’). R v. IRC ......
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