This website uses cookies to ensure you get the best experience on our website. Learn more

Latilla v IRC [1943] 25 TC 107

By Oxbridge Law TeamUpdated 07/01/2024 18:55

Judgement for the case Latilla v IRC

Table Of Contents

Lord Simon

  • Of recent years much ingenuity has been expended in certain quarters in attempting to devise methods of disposition of income by which those who were prepared to adopt them might enjoy the benefits of residence in this country while receiving the equivalent of such income without sharing in the appropriate burden of British taxation (nb signs of social contract theory).

  • Judicial dicta may be cited which point out that, however elaborate and artificial such methods may be, those who adopt them are "entitled" to do so.

    • There is, of course, no doubt that they are within their legal rights, but that is no reason why their efforts, or those of the professional gentlemen who assist them in the matter, should be regarded as a commendable exercise of ingenuity or as a discharge of the duties of good citizenship.

    • On the contrary, one result of such methods, if they succeed, is, of course, to increase pro tanto the load of tax on the shoulders of the great body of good citizens who do not adopt these manoeuvres.

  • Nb difference in attitude between those who think your money is being taken away and those who think price of governance is that proper comes with chunk removed.

Any comments or edits about this case? Get in touch

For Further Study on Latilla v IRC

Tax Law Notes
778 total pages
224 purchased

Taxation Law notes fully updated for recent exams at Oxford and Cambrid...

Need instant answers? Our AI exam tutor is here to help.

Ask questions 🙋 Get answers 📔 It's simple 👁️👄👁️

Our AI is educated by the highest scoring students across all subjects and schools. Join hundreds of your peers today.

Get Started

Related Product Samples

These product samples contain the same concepts we cover in this case.

Tax LawInterpretation And Avoidance Notes (19 pages)
Claim every advantage to get a first in law
Tax Law Notes
778 total pages
224 purchased

Taxation Law notes fully updated for recent exams at Oxford and Cambrid...