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Charities are having to get to grips with the Common Reporting Standard (CRS), one aspect of which has been the implications for beneficiaries abroad, where disclosure to the foreign tax authority may give rise to a risk to their human rights. An extremely successful initiative by the Association of Charitable Foundations, with BWB acting as their lawyers, has led to HMRC agreeing to put in place a mechanism to protect human rights.
The duty to act proportionately in the exercise of public functions has, to date, arisen in discrete areas of law within our unconsolidated constitution. Emma Dowden-Teale explains the duty and its development.
Despite the general presumption that public authorities should be free to carry out their duties without fear of claims against them, there are some circumstances in which claims for damages may be upheld.
On Monday, Professor Jay announced a new strategy to ensure the Inquiry meets its remit (see the press release and full statement). In particular, she expressed the view that the Terms of Reference are achievable because she is proceeding on the basis that the Inquiry will not seek to replicate a traditional public inquiry in respect of each of the thousands of institutions that fall within its remit.
While the possibility of a British Bill of Rights and Responsibilities (‘the Bill’) has been on the political agenda for some years, only recently has it moved towards becoming a reality, with a consultation promised by the government in 2016.