Taxation and Protection for Legitmate Expectations

Reproduced from PLC Tax with the permission of the publishers. For further information visit www.practicallaw.com or call 020 7202 1200.

Legitimate expectation is shorthand for the public law principles that will, in some circumstances, place limitations on a public authority’s ability to act inconsistently with a person’s expectation as to how the authority would exercise its powers in a particular situation or case, where the expectation is reasonably based on a representation by, or consistent past practice of, the authority.