The House of Commons Ways and means committee resolved to assent to the imposition of income tax at the required rate for the next year.
Held: Such a resolution was inadequate to authorise the Crown to levy the tax by its deduction from the Bank’s dividends payable to its shareholders. Authority could be granted only by statute. Parker J said: ‘ No practice or custom, however prolonged or however acquiesced in on the part of the subject could be relied on by the Crown as justifying an infringement of the provisions of the unrepealed Bill of Rights.’
Judges:
Parker J
Citations:
[1913] 1 Ch 57, [1913] 82 LJ Ch 124, [1913] 108 LT 95, [1913] 29 TLR 42, [1913] 57 Sol Jo 43, [1913] 6 Tax Cas 136
Statutes:
Cited by:
Cited – Davidson v Revenue and Customs Excs 25-Jul-2008
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether . .
Lists of cited by and citing cases may be incomplete.
Constitutional, Income Tax
Updated: 01 May 2022; Ref: scu.272909
