David James, Malcolm - In: Journal of Applied Accounting Research 14 (2013) 3, pp. 248-267
judicial review obtained by the pressure group UK Uncut into HM Revenue and Customs’ decision to forgive £10 m of interest … democratic oversight in the UK Uncut's case, but the rejection of both cases demonstrates that the tax authority is permitted … very wide administrative discretion. However, whilst UK Uncut's challenge ultimately failed, it exposed aspects of the tax …