Results 251 to 260 of about 314,200 (272)

LEGITIMATE EXPECTATIONS AND HMRC ADVICE

The Cambridge Law Journal, 2018
For the tax system to function efficiently, it is necessary for the tax authority to provide advice to taxpayers. What is the consequence however where the advice is predicated on an error of law, and HMRC then later seeks to correct this error? That is precisely the question that came before the Court of Appeal in HMRC v Hely-Hutchinson [2017] EWCA ...
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Legitimate Expectations

2014
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Legal Certainty and Legitimate Expectations

2006
Abstract The connected concepts of legal certainty and legitimate expectations are to be found in many legal systems, although their precise legal content may vary. These concepts are used in a number of different ways and it is important to distinguish them in order to avoid confusion. This chapter begins with the basic precept of legal
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Legitimate Expectations

2020
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Legitimate expectations

2012
Peter Leyland, Gordon Anthony
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Legitimate Expectation

Judicial Review, 2013
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15. Legitimate expectations

2016
Peter Leyland, Gordon Anthony
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Legitimate Expectations

Judicial Review, 2006
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Legitimate Expectations Revisited

Judicial Review, 2011
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Substantive Legitimate Expectations

Judicial Review, 2001
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