Bowles v Bank of England: KBD 4 Nov 1912

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.’
References: [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
Judges: Parker J
Statutes: Bill of Rights 1689
This case is 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 . .
    (, [2008] UKVAT-Excise E01127)

These lists may be incomplete.
Last Update: 27 November 2020; Ref: scu.272909