½Û×ÓÊÓƵ

Tax News

Government consults on judicial review reforms following Independent Review of Administrative Law

Published on: 19 March 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The Ministry of Justice has launched a brief consultation on proposed reforms to the law of judicial review in England and Wales. The consultation follows the conclusion of the Faulk’s Independent Review of Administrative Law (IRAL), which was established in July 2020 to examine trends in judicial review and to consider recommendations for reform including codification of key grounds and principles, clarification of the principles of non-justiciability, grounds and remedies available in claims against the government and judicial review procedure. The consultation sets out the government’s response to the IRAL report, its understanding of the constitution and its aims with regard to judicial review, as well as specific proposals for reform. The consultation includes specific questions, but also invites general feedback on the subject of judicial review more broadly. The consultation closes at 11.59 pm on 29 April 2021. Nick Wrightson in the Public Law team at Kingsley Napley LLP comments on the proposals and next steps.

Jurisdiction(s): England and Wales

Popular Articles

Research and development expenditure credit (RDEC)

Research and development expenditure credit (RDEC)This guidance note provides information on how research and development expenditure credits (RDEC) are calculated and utilised. The Qualifying expenditure for R&D tax relief guidance note provides information on what expenditure qualifies for

14 Jul 2020 13:24 | Produced by Tolley in association with Will Sweeney Read more Read more

Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley Read more Read more

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more