Tag: double taxation treaties
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Thomas Poole: Losing our Religion? Public Law and Brexit
Prerogative is the enemy of the people. This has been settled as matter of law for a very long time. The constitutional settlement of 1688 made a decision for responsible and representative government. We have had no constitutional moment of similar magnitude since. All constitutional changes – some very significant – have taken place within…
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Jeff King and Nick Barber: In Defence of Miller
Miller v Secretary of State for Exiting the European Union has stimulated quite a bit of debate. Some criticism of the decision has been well-informed and thoughtful, whilst some of it has been, to put it charitably, less worthy of engagement. In this post we respond to what we view as the strongest arguments against…
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Ewan Smith: Treaty Rights in Miller and Dos Santos v. Secretary of State for Leaving the European Union
Miller & Dos Santos v. Secretary of State for Leaving the European Union [2016] EWHC 2768 (Admin) is a conservative judgment which includes some broad statements of principle. To understand the case, we have to understand why the court uses such generous claims to defend such a narrow holding. The holding was a declaration that…
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Robert Craig: The Abeyance Principle and the Frustration Principle
Introduction I have argued on this blog and in the Modern Law Review (MLR) (forthcoming, November edition – copies available on request on the usual terms: r.j.craig@lse.ac.uk) that the power to trigger Article 50 should be seen as a statutory power under s 2(1) of the European Communities Act (‘ECA’) – the ‘statutory basis’ claim.…
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Sionaidh Douglas-Scott: Miller: Why the Government Should Still Lose in the Supreme Court (Even with New Arguments)
In the landmark legal decision in Miller v Secretary of State for Exiting the EU, the High Court ruled that the government cannot use the royal prerogative to trigger Article 50 EU Treaty, and so leave the EU, without Parliament’s authority. Since that ruling was given, a flurry of commentary on it has appeared. Some…
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Kieron Beal QC: The Taxing Issues arising in Miller
There have been a number of critical blogs on this website questioning the legal reasoning deployed by the Divisional Court in R (Miller and others) v. Secretary of State for Exiting the EU [2016] EWHC 2768, DC. References below to paragraphs in that judgment are in square brackets. Ultimately, the core issue concerns the domestic…
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Timothy Endicott: ‘This Ancient, Secretive Royal Prerogative’
That was Gina Miller’s evocative phrase for the power of the Crown when she was interviewed on Radio 4 before the hearing in her case, R (on the application of Miller) v Secretary of State for Exiting the European Union [2016] EWHC 2768. An ancient secretive royal prerogative sounds like the personal privilege of a despot…
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Mark Elliott and Hayley J. Hooper: Critical reflections on the High Court’s judgment in R (Miller) v Secretary of State for Exiting the European Union
The judgment of the High Court in R (Miller) v Secretary of State for Exiting the European Union [2016] EWHC 2768 (Admin), decided on 3 November 2016, has been subjected to astonishing and wholly misguided criticism by politicians and the press. Let us be clear, then, at the outset of this post that we entertain no…
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John Finnis: Terminating Treaty-based UK Rights: A Supplementary Note
Editors’ note: This is cross-posted from the Judicial Power Project website and forms the body of a short paper published today by the Project. In a Judicial Power Project paper of 26 October, Terminating Treaty-based UK Rights, I argued that UK law and constitutional practice about double tax treaties provides a clear and uncontroversial parallel…