Patrick Boch recently acted as an expert witness on UK law for a foreign court. The dispute was a private one, but the outcome turned on HMRC’s powers and UK public law norms (Wednesbury unreasonableness, etc.). The topics included:
- the norms governing the exercise of discretion by officers
- taxpayers’ rights of redress (judicial review, tax appeals)
- revenue and court procedure
- legal concepts like “reasonable suspicion”, “seizure” and “forfeiture”
