Constitutional and Administrative Law Flashcards
True or false, Gibraltar is part of the UK?
False, Gibraltar is a dependent territory of the UK
True or false, the Isle of Wight is part of the UK?
True
Who is free to impose tax in the UK?
Parliament alone has the power to raise taxes
What are the attributes of the UK constitution?
Monarchical
Uncodified
Flexible
Unitary
Dualist
Is a person at liberty to enter lawful tax planning arrangements?
Yes, on account of the rule of law, every person in the UK has a freedom that transcends in the constitution to do whatever they want unless the law prohibits or curtails that freedom
What is the ground of procedural impropriety in relation to a judicial review?
Proceedings may be challenged by way of judicial review where a taxpayer has not been given the opportunity to present their case fairly
True or false, damages are awarded in the judicial review proceedings?
False
What are the remedies for judicial review proceedings?
An injunction
A prohibition order
A quashing order
True or false, Bermuda is a UK dependent territory?
True
True or false, the British Virgin Islands are a UK dependent territory?
True
Is it the House of Commons or the House of Lords that has the power to levy taxation?
The house of commons
True or false, a judicial review application may only be made where HMRC has acted in such a way that is incompatible with the European Convention on Human Rights?
False
True or false, parliament has enacted anti-avoidance legislation e.g. DOTAS?
True
True or false, parliament interprets legislation purposely, whatever the specific wording of the legislation?
False
What are the grounds under which a judicial review action can be brought?
Illegality
Irrationality
Procedural impropriety
