Chapter 3: Constitutional and Administrative Law

Question 1

Constitutional Law

The UK’s Dependent Territories Include:

Answer 1

• Gibraltar;
• Bermuda;
• The British Virgin Islands; and
• The Falkland Islands.

Question 2

Constitutional Law

Who is Responsible for Levying Tax?

Answer 2

Parliament - The House of Commons.

Question 3

Constitutional Law

The UK Constitution is Built on the Following Doctrines:

Answer 3

• The Rules of Law;
• Seperation of Powers; and
• Supremacy of Parliament.

Question 4

Administrative Law

What is a Judicial Review?

Answer 4

A Judge-Made Process Which Examines the Legality of Actions/Decisions of a Public Body.

Common Law Process

Question 5

Administrative Law

The Grounds for an Application of a Judicial Review of HMRC Include:

Answer 5

• HMRC Acting Incompatible with the European Convention of Human Rights; and
• Illegality, Irrationality and Procedural Impropriety.

Question 6

Administrative Law

What Discretional Remedies Can be Granted for a Successful Judicial Review?

Answer 6

• A Quashing Order (Renders HMRC’s Original Order Invalid);
• A Mandatory Order (Compels HMRC to Take Action); or
• A Prohibition Order (Prevents HMRC From Making a Decision Susceptible to a Quashing Order).