Vesty vs Inland Revenue Commissioner [1979] 3 ALL ER at 984
A citizen cannot be taxed unless he is designated in clear terms by a taxing Act as taxpayer
Taxes are imposed on subjects by parliament. A citizen cannot be taxed unless he is designated in clear terms by a taxing Act as taxpayer and the amount of his liability is clearly defined.”
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
