TAILIEUCHUNG - THE VICTORIAN TAXPAYER AND THE LAW A Study in Constitutional Confl ict

One of America’s greatest judges famously observed that ‘taxes are what we pay for civilised society’, 1 and from the earliest times English men and women were called on to pay for the costs of managing the state in an orderly way, providing an infrastructure of good government and defence. 2 As the eff ective government of a state depended to a great extent on the condition of its fi nances, the state’s power to tax its subjects was central to its relationship with them, and the law of tax its principal and voluminous formal expression | THE VICTORIAN TAXPAYER AND THE LAW The central element of the taxpayer s relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament local tax administration and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social economic and political conditions. They were found to be restrictive and inadequate and were undermined by the increasing dominance of the executive. Though they were significantly recast they were not destroyed. They proved flexible and robust and the challenge they faced in Victorian England revealed that the underlying pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer. CHANTAL STEBBINGS is Professor of Law and Legal History at the University of Exeter and a Fellow of the Royal Historical Society. She is also a General Commissioner of Income Tax. In the past she has served as Dean of the Faculty of Law at the University of Exeter Visiting Professor at the University of Rennes France and a Fellow of the Institute of Taxation. CAMBRIDGE TAX LAW SERIES Tax law is a growing area of interest as it is included as a subdivision in many areas of study and is a key consideration in business needs throughout the world. Books in the Cambridge Tax Law series expose and shed light on the theories underpinning taxation systems so that the questions to be asked when addressing an issue become clear. Written by leading scholars and illustrated by case law and legislation they form an important resource for information on tax law while avoiding the minutiae of day-to-day detail addressed by practitioner books. The books will be of interest for those .

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