A change in government policy can sometimes have a profoundly adverse effect on businesses, particularly if that change is unexpected or sudden. Businesses, particularly those in highly regulated sectors, often rely on “clear assurances” from Government in relation to its policy objectives and areas of focus (and funding) as a basis for operating or investing
The High Court, in the recent case of R (Biffa Waste Management Services Ltd) v the Commissioners for HMRC  EWHC 1444 (Admin), has provided much needed clarification on taxpayers’ entitlement to rely upon rulings by HMRC where the ruling is general in nature but framed to apply only to specific transactions. Facts The claimant,
On 4 November 2015, the government published the Investigatory Powers Bill, containing new surveillance powers for police and security services in the UK. The draft Bill, which is expected to be introduced to Parliament in the New Year, contains a wide range of proposals, including a “double-lock” for interception warrants, so that, following Secretary of
In R (on the application of Alansi) v London Borough of Newham  EWHC 3722 (Admin), the Administrative Court has restated a number of key principles relating to legitimate expectation, including the deference that should usually be afforded to public bodies making policy decisions involving the allocation of resources.