Originally posted by SantaClaus
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If they are the subject of s.58 and are affected one way or the other, I think that it is only right for them to provide their analysis - right or wrong. That way a formal Due Diligence can be performed that allows all views and bias to be taken into account. These findings will be profiled against a "Rate of Error" calculation to ensure that any "peaks" in information analysis are levelled out.
None of this is of course, relevant, without any opposing considerations to this case. And I'm afraid, this does include Social Policy issues which are now seen as part of the formal landscape. When this became a consideration is however, another and separate research topic. Nonetheless, I can find no case law of Social Policy being the evidence for retrospective tax legislation, not least since there is no legal nor indeed acedemic agreement of what this means. This consideration will also form part of my analysis.
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