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Latilla v IRC

[1943] 25 TC 107

Case summary last updated at 23/02/2020 21:07 by the Oxbridge Notes in-house law team.

Judgement for the case Latilla v IRC

·   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.

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