toughen

Before July's general election, Labour pledged to toughen existing Tory plans to abolish non-dom tax status.

The tribunal said low-interest shareholder loans should not be excluded from the scope of APT rules, and that changes made in February to toughen up the regulations also breached competition law.

Ministers are interested in proposals to toughen up community orders as an alternative to jail, to reduce the number of offenders in prisons.

Shabana Mahmood, the current justice secretary, is known to want to toughen community sentences, which could involve strict conditions and punishments but no time behind bars.

The tribunal - in a 175-page document - ruled that low-interest shareholder loans from owners to their clubs should not be excluded from the scope of APT rules, and that some amendments to toughen up the rules in February by should not be retained.