Scott LJ said: ‘No judicial countenance can or ought to be given in matters of taxation to any system of extra-legal concessions.’
Judges:
Scott LJ
Citations:
[1943] 1 All ER 589
Cited by:
Cited – Regina on the Application of Wilkinson v The Commissioners of Inland Revenue CA 18-Jun-2003
The claimant had not received the same tax allowance following his wife’s death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent . .
Cited – Vestey v Inland Revenue Commissioners HL 1979
Taxes are imposed upon subjects by Parliament. A citizen cannot be taxed unless he is designated in clear terms by a taxing Act as a taxpayer and the amount of his liability is clearly defined. A proposition that whether a subject is to be taxed or . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 29 April 2022; Ref: scu.184330