Super-tax – Liability of non-resident alien in receipt of income from the United Kingdom – Service abroad of notice to make return of income – Finance (1909-10) Act, 1910 (10 Edw. VII, c. 8), Sections 66 and 72-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Sections 5 and 7
Lord Dunedin enumerated of the ‘three stages in the imposition of a tax’ – that is, declaration of liability, assessment, and methods of recovery. As to the first: ‘ . . the part of the statute which determines what persons in respect of what property are liable. . . Liability does not depend on assessment. That, ex hypothesi, has already been fixed.’
Citations:
[1925] UKHL TC – 10 – 88, [1924] 2 KB 602, [1926] AC 37
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Derry, Regina (on The Application of) v Revenue and Customs SC 10-Apr-2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 03 February 2022; Ref: scu.633848