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Tackling the exercise of the Commissioner’s discretionary powers paper
Published on 25 Jul 19 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- identifying the existence of a discretion
- consequences of conferring a discretion or state of mind requirement on Commissioner
- on what grounds can a taxpayer challenge the exercise of a siscretion or a state of mind?
- administrative law developments.
Author profile
Michael Flynn QC CTA-Life

This was presented at 19th Annual States’ Taxation Conference .
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Tackling the exercise of the Commissioner’s discretionary powers
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