Ministry of Justice publishes government response to IRAL consultation

Published on: 07 April 2021

Published by a

Specialist Tax Regulatory Materials

Article summary

The Ministry of Justice has published the government’s response to the Independent Review of Administrative Law (IRAL). Fourteen government departments responded to the review and focused responses on the following topics — codification, justiciability, grounds for review, remedies, impact on decision making, costs proportionality, immigration and asylum, the judgment in Cart (.

Jurisdiction(s): England and Wales

News

Guidance

Popular Articles

Owner-Managed Businesses

Trade or hobby

Trade or hobbyInteraction of hobby farming rules and commercialityFarming has its own set of ‘hobby farming rules’, which historically have stated that a profit must be made every six years. This is known as ‘the five-year rule’, in that there can be five years of losses but there must be a profit

14 Jul 2020 13:50 | Produced by Tolley Read more

Corporation Tax

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more

Value Added Tax

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more

��˾��ҹ��