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Perspective - Blog

Disciplinary investigations against architects #3 – The review stage

Published on 24 Feb 2020. By Sarah O'Callaghan, Senior Associate and Emma Wherry, Senior Associate

Further to our previous two articles which provided (1) an overview of the Architect Registration Board's disciplinary process and (2) a review of the complaints stage we explain the next stage of a disciplinary investigation against an Architect, the review stage.

Perspective - Blog

Disciplinary investigations against architects #2 - Complaints to the ARB

Published on 23 Jan 2020. By Sarah O'Callaghan, Senior Associate and Emma Wherry, Senior Associate

Further to our previous article which provided an overview of the Architect Registration Board's disciplinary process, we explain the first stage of a disciplinary investigation against an Architect, the complaint stage.

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Perspective - Publication

Judicial developments in recent treaty cases

Published on 06 Sep 2023.

A spate of recent cases concerning the application of double tax treaties has seen the courts and tribunals striving for common¬sense, policy-driven outcomes.

Perspective - Publication

Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?

Published on 28 Jun 2023. By Adam Craggs, Partner and Liam McKay, Senior Associate

Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.