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This year's Hardman Memorial Lecture, given by JONATHAN SCHWARZ, considered rights and powers
KEY POINTS
- English common law values have worldwide impact.
- Existing taxpayer safeguards are not sufficient.
- Does HMRC really need powers to inspect business premises?
- HMRC's powers extend to overseas taxes.
- A taxpayers charter is needed and should be set in statute.
'One cannot but marvel at the influence of English common law values on the way modern democracies operate' said Jonathan Schwarz barrister in his Hardman Memorial Lecture for the Tax Faculty of the ICAEW on 18 November 2008.
He was referring for example to the US where the rights of the citizen derived from English legal thinking and also to Canada where the Canadian Charter of Rights and Freedoms was strongly influenced by a Westminster enactment the Canadian Constitution.
Thus the subtitle for his talk...
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