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5 - Rules and discretion

Published online by Cambridge University Press:  05 June 2012

Carol Harlow
Affiliation:
London School of Economics and Political Science
Richard Rawlings
Affiliation:
University College London
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Summary

Law and ‘soft law’

Towards the end of World War II, Robert Megarry, a young English barrister specialising in property law, came across Inland Revenue (IR) guidance on concessions to the taxpayer. Megarry was intrigued by these ‘administrative notifications’. Were they enforceable? Were they or were they not ‘law’? In his view the arrangements:

operating in favour of the individuals concerned at the expense of taxpayers as a whole, are technically not law, but although no Court would enforce them, no official body would fail to honour them, and as they are not merely concessions in individual cases but are intended to apply generally to all who fall within their scope, the description of ‘quasi-legislation’ is perhaps not inept. Announcements operating against the individuals concerned, on the other hand, will normally be open to challenge in the Courts and so can be said to have the practical effect of legislation only to the extent that the expense, delays and uncertainties of litigation in general, and of opposing the unlimited resources of the Administration in particular, make those affected prefer to be submissive rather than stiff-necked.

Subsequent case law showed courts at first looking on the IR concessions with disfavour. In Cook, for example, the IR had agreed, as a concession, to accept excise duty in instalments rather than by a single, immediate payment. The Lord Chief Justice remarked: ‘One approaches this case on the basis, and I confess for my part an alarming basis, that the word of the Minister is outweighing the law of the land.’ Yet the court did not actually halt the ‘illegal’ practice.

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Publisher: Cambridge University Press
Print publication year: 2009

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  • Rules and discretion
  • Carol Harlow, London School of Economics and Political Science, Richard Rawlings, University College London
  • Book: Law and Administration
  • Online publication: 05 June 2012
  • Chapter DOI: https://doi.org/10.1017/CBO9780511809941.006
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  • Rules and discretion
  • Carol Harlow, London School of Economics and Political Science, Richard Rawlings, University College London
  • Book: Law and Administration
  • Online publication: 05 June 2012
  • Chapter DOI: https://doi.org/10.1017/CBO9780511809941.006
Available formats
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Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

  • Rules and discretion
  • Carol Harlow, London School of Economics and Political Science, Richard Rawlings, University College London
  • Book: Law and Administration
  • Online publication: 05 June 2012
  • Chapter DOI: https://doi.org/10.1017/CBO9780511809941.006
Available formats
×