Monthly Archives: March 2016

Much APN about nothing

‘Accelerated Payment Notice’ (or ‘Partner Payment Notice, nothing of substance turns on the distinction) judicial reviews are coming thick and fast (see: Rowe; Aston; Walapu). None so far have been successful before the Courts, although the first JR (Rowe v … Continue reading

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Sugar tax revisited: a cause for celebration?

It’s early morning over here in New South Wales, so I’m quite late getting around to reading up on the interstices of the UK budget. As I blogged on the issue some time ago, it seems appropriate to comment on … Continue reading

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Reflections on Judicial Review in Tax

Judicial Review is an area of law which requires restraint on the part of the courts. Unlike statutory appeals which endow the court with the right to resolve disputes between parties, reviews assess the integrity of decisions against which the … Continue reading

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