Principle Registry- Revenue Division - 2019

1 judgment
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Results. 1 judgment found.

1 judgment
March 2019
Historical acquiescence to withholding tax credits created a legitimate expectation; enforcement without objective assessment was arbitrary and quashed.
  • Tax law — administrative justice — legitimate expectation from longstanding acquiescence to withholding tax credit settlements; equality in tax administration; procedural fairness and reasons; Wednesbury unreasonableness of enforcement without objective assessment of alternatives; quashing and mandatory relief.
11 March 2019