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Surely from a legal perspective, if the increase isn't challenged (whoever does it and for whatever motive) the convention that tax should be introduced by primary legislation will be slowly chipped away - something both of the main political parties would probably wish for: with electoral clamouring for an end to austerity, but Government finances generally in the negative Micawber position ('income 20s, expenditure 20s 6d, result misery') isn't it likely that any Government will be looking at ever more inventive ways of raising revenue without the flaff of primary legislation?

So if Labour can challenge this, good for them, even if their motive is wholly political rather than principled.