Abstract

http://ssrn.com/abstract=2174946
 
 

Footnotes (18)



 


 



HMRC's Management of the U.K. Tax System: The Boundaries of Legitimate Discretion


Judith Freedman


University of Oxford - Faculty of Law; Oxford University Centre for Business Taxation

John Vella


University of Oxford - Faculty of Law; Oxford University Centre for Business Taxation

August 1, 2011

Chris Evans, Judith Freedman and Rick Krever (eds), The Delicate Balance - Tax, Discretion and the Rule of Law, IBFD, 2011
Oxford Legal Studies Research Paper No. 73/2012

Abstract:     
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.

Number of Pages in PDF File: 44

Keywords: Administrative discretion, discretion, tax, guidance, tertiary legislation, legitimate expectations, judicial review, ultra vires

working papers series





Download This Paper

Date posted: November 24, 2012  

Suggested Citation

Freedman, Judith and Vella, John, HMRC's Management of the U.K. Tax System: The Boundaries of Legitimate Discretion (August 1, 2011). Chris Evans, Judith Freedman and Rick Krever (eds), The Delicate Balance - Tax, Discretion and the Rule of Law, IBFD, 2011; Oxford Legal Studies Research Paper No. 73/2012. Available at SSRN: http://ssrn.com/abstract=2174946 or http://dx.doi.org/10.2139/ssrn.2174946

Contact Information

Judith Freedman (Contact Author)
University of Oxford - Faculty of Law ( email )
Worcester College
Walton Street
Oxford, Oxfordshire OX1 2HB
Great Britain
Oxford University Centre for Business Taxation ( email )
Worcester College
Oxford, Oxfordshire OX1 2HB
United Kingdom
John Vella
University of Oxford - Faculty of Law ( email )
Mansfield Road
Oxford, Oxfordshire OX1 4AU
United Kingdom
HOME PAGE: http://www.law.ox.ac.uk/profile/john.vella
Oxford University Centre for Business Taxation ( email )
Saïd Business School
Park End Street
Oxford, OX1 1HP
United Kingdom
HOME PAGE: http://www.sbs.ox.ac.uk/centres/tax/staff/Pages/JohnVella.aspx
Feedback to SSRN


Paper statistics
Abstract Views: 320
Downloads: 71
Download Rank: 198,009
Footnotes:  18

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.281 seconds