WHAT IS A PUBLIC BODY FOR THE PURPOSES OF JUDICIAL REVIEW?

WHAT IS A PUBLIC BODY FOR THE PURPOSES OF JUDICIAL REVIEW?


R(Hannah) v Chartered Institute of Taxation [2021] EWHC 1069 (Admin) concerned a decision of Chartered Institute of Taxation to refer the claimant for disciplinary proceedings before the Taxation Disciplinary Board about his advice on Stamp Duty Land Tax.

The claimant had been a Member of the Institute since 1988 and was a chartered tax adviser. He complained that the Institute had acted unfairly in referring the complaint to the Board without giving him any opportunity to put forward his case beforehand. The case is of particular interest because Holgate J discussed in detail the principles to be applied to establishing whether or not the Institute was a public body, an issue regularly was considered by the Courts in the 1990s but now much less frequently in recent years.

Richard Clayton QC acted for the claimant.  The judgment is at  https://www.bailii.org/ew/cases/EWHC/Admin/2021/1069.html

You can read Richard Clayton’s full paper here


November 2021

Richard Clayton QC