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Brought to account: prorogation of Parliament and judicial review

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In the appeals of R (on the application of Miller) v The Prime Minister; Cherry and others v Advocate General for Scotland, the claimants succeeded before the Supreme Court in their challenge to Boris Johnson’s shut-down of Parliament. Although not tax cases, these appeals are part of the Brexit landscape which could in due course radically reshape the UK’s tax system. The unanimous decision, by the full court of 11 justices, has clarified important and fundamental principles of constitutional law.

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