Law firm Collyer Bristow has started proceedings for the judicial review of the Government’s decision not to consult on its proposed changes to IHT agricultural and business property reliefs in breach of the Government’s own consultation commitments says the firm. The challenge reflects the decision to consult only on the impact on trusts rather than the wider population who are likely to be affected which the firm contends is not in line with the 2011 Tax Consultation Framework. Although the challenge does not seek to address the substantive issue around the restrictions on APR/BPR the claimants (a group of affected farmers and business owners) hope the proceedings ‘will help persuade the Chancellor to change course’.
James Austen Partner at Collyer Bristow commented: ‘The claimants’ position is simply that the Government should be held to its public law obligations on matters of tax policy. This...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Law firm Collyer Bristow has started proceedings for the judicial review of the Government’s decision not to consult on its proposed changes to IHT agricultural and business property reliefs in breach of the Government’s own consultation commitments says the firm. The challenge reflects the decision to consult only on the impact on trusts rather than the wider population who are likely to be affected which the firm contends is not in line with the 2011 Tax Consultation Framework. Although the challenge does not seek to address the substantive issue around the restrictions on APR/BPR the claimants (a group of affected farmers and business owners) hope the proceedings ‘will help persuade the Chancellor to change course’.
James Austen Partner at Collyer Bristow commented: ‘The claimants’ position is simply that the Government should be held to its public law obligations on matters of tax policy. This...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.tmb-editorspic.jpg?sfvrsn=c9a7a0cc_1)
