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United Kingdom improper purposeabuse of discretionno taxation without statute

Congreve v Home Office

[1976] QB 629
JurisdictionUnited Kingdom
CourtEngland and Wales Court of Appeal (Civil Division)
Year1976
StatusBinding authority

Key Principle

The Minister's revocation of television licences to prevent licence-holders from avoiding a fee increase was an improper exercise of statutory discretion; discretion conferred for a specific purpose cannot be used to raise revenue by the back door.

Area of Law

public-law

Related Cases

News Corp UK & Ireland Ltd v Revenue and Customs Comrs [2023] UKSC 7
Pfizer and Flynn v CMA [2022] UKSC 14
R (Begum) v Secretary of State for the Home Department [2021] UKSC 7

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