Commentary

A2.101 The function of a taxing Act

Administration and compliance

A2.101 The function of a taxing Act

Part A2     Statutory Interpretation, European Law and Brexit

Contents of Part A2

A2.1     The direct tax code

A2.2     Application of EU law to the UK tax regime

A2.3     Human rights and taxes

Division A2.1     The direct tax code

For updates affecting this Division please see Part A0 Updates

The application of the direct tax code

A2.101 The function of a taxing Act

The Bill of Rights provides that no charge on the subject shall be levied by pretence of prerogative without the consent of Parliament1. Although the European Union may raise taxes, that power rests on the consent of Parliament, since the

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