The Victorian taxpayer and the law : a study in constitutional conflict / Chantal Stebbings.
2009
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Details
Author
Title
The Victorian taxpayer and the law : a study in constitutional conflict / Chantal Stebbings.
Imprint
Cambridge : Cambridge University Press, 2009.
Description
1 online resource (xvii, 226 pages) : digital, PDF file(s).
Series
Cambridge tax law series.
Formatted Contents Note
The establishment of the taxpayer's safeguards in English law
The taxpayer's constitutional safeguards of Parliament
The administrative safeguard of localism
Judicial safeguards
The taxpayer's access to the safeguards
The taxpayer, the constitution and consent.
The taxpayer's constitutional safeguards of Parliament
The administrative safeguard of localism
Judicial safeguards
The taxpayer's access to the safeguards
The taxpayer, the constitution and consent.
Summary
The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer.
Note
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
Location
WWW
Available in Other Form
Print version:
Linked Resources
Alternate Title
Cambridge Core.
Language
English
ISBN
9780511576874 ebook
9780521899246 (hardback)
9780521899246 (hardback)
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