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Anon at 11.38am, the Lords case of IRC v. Duke of Westminster 1935 is often cited as authority for the principle that tax cases should be looked at critically, often with a bias in favour of the taxpayer. Parliament has not thought fit to legislate against that principle in 80 years, when it could have, in particular with the formalisation of a separate Tax Chamber for tax cases. If I recall aright, it follows from one of the planks of the American Revolution, 'no taxation without representation', and the idea that tax is an impost not a duty, and should therefore be looked at critically.

Given the propensity of all Governments to maximise tax revenue (and including in particular the present Government) isn't that a good idea?

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