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.”
Access Restricted Content
Please log in or subscribe to continue reading.
View our pricing plansAlready have a subscription? Sign In
Premium Plan
Built for Large Firms & Teams
Scale your operations with unlimited user access, dedicated support, and premium onboarding tailored for growing accounting and tax firms.
Starting From