Vrang v Revenue and Customs Commissioners

Levy under UK-Swiss agreement on co-operation in the area of taxation lawful – . The Administrative Court dismissed the claimant's challenge to the decision of the defendant Revenue and Customs Commissioners, refusing to pay a refund of a levy taken pursuant to the agreement on co-operation in the area of taxation between the United Kingdom and the Swiss Confederation. The Revenue had not required express authority to receive the payments and the decision was the outcome of the rational application of a rational policy concerning discretionary powers.

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