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Download The Victorian Taxpayer and the Law: A Study in by Chantal Stebbings PDF

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By Chantal Stebbings

The significant component to the taxpayer's dating with the legislation was once the safety it afforded to make sure in simple terms the correct quantity of tax used to be paid, that it used to be legally levied and justly administered. those criminal safeguards consisted of the basic constitutional provision that every one taxes needed to be consented to in Parliament, neighborhood tax management, and an influence to entice professional tribunals and the courts. The ebook explains how those felony safeguards have been confirmed and the way they have been suffering from altering social, fiscal and political stipulations. They have been came upon to be restrictive and insufficient, and have been undermined by way of the expanding dominance of the administrative. although they have been considerably recast, they weren't destroyed. They proved versatile and powerful, and the problem they confronted in Victorian England published that the underlying, pervasive constitutional precept of consent from which they drew their legitimacy supplied a permanent safety for the taxpayer.

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Additional resources for The Victorian Taxpayer and the Law: A Study in Constitutional Conflict (Cambridge Tax Law Series)

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The words of the statute could be neither enlarged nor restricted to include or exclude any particular case. Only the strict and literal approach to statutory interpretation was consistent with this fundamental principle. Furthermore, only if the judges interpreted this authority to tax strictly on the basis of the words in the Act could the taxpayer be assured as far as possible of that predictability of taxation inherent in the notion of parliamentary taxation. It was this strict interpretation which constituted the safeguard for the taxpayer by keeping within the letter of the law, recognising the importance of tax and its inherent undermining of individual rights.

6–12. See generally Derek Hall, ‘Impositions and the Courts 1554–1606’, Law Quarterly Review 69 (1953), 200; Wilson, England’s Apprenticeship, pp. 92–6. See Parliamentary Debates in 1610, edited from the notes of a Member of the House of Commons by Samuel Rawson Gardiner, Camden Society, First Series 81 (London: Camden Society, 1862). See David W. ’, BTR (1989), 370 at 375 on the prerogative powers of taxation. T. F. T. , 1960), pp. 365–72; Richard Cust, The Forced Loan and English Politics, 1626–1628 (Oxford: Clarendon Press, 1987).

26 s. 10 (1778); 25 Geo. III c. 47 s. 11 (1785) (Assessed Taxes Commissioners); 39 Geo. III c. 13 ss. 23–26 (1799) and 43 Geo. III c. 122 s. 12 (1803) (General Commissioners of Income Tax).  T h e V ic t or i a n Ta x pay e r a n d t h e L aw of everyday matters and problems in local commercial life. 139 It was of particular importance in relation to the highly sensitive taxation of commercial income. It required the appointment of local property-owning merchants, but that inevitably meant that such commissioners would become familiar with the fi nancial affairs of men who might well be their rivals in trade.

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