Commentary

A1.601 Exemption from taxation

Administration and compliance

A1.601 Exemption from taxation

Division A1.6     Crown privilege

Revised by,
DONALD PEARCE-CRUMP

Director, Tax Training Department, BDO LLP

For updates affecting this Division please see Part A0 Updates

Crown privilege: general

A1.601 Exemption from taxation

It is a principle of constitutional law that the Crown is not bound by any Act of Parliament unless expressly named or bound by necessary implication1, and the Crown is therefore not within the scope of the Tax Acts2. Tax is not payable in respect of income received by the Sovereign3. However, Elizabeth II, following discussions with the Treasury, the former Inland Revenue and the royal household, voluntarily entered into an

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