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Iain K Bell (TC216)
The taxpayer did not submit tax returns so HMRC imposed penalties under TMA 1970 s 93(3). The taxpayer appealed.
He said that the UK Parliament had acted illegally when it ceded sovereignty to the EC by passing the European Communities Act 1972 and that as a result he should no longer required to comply with Acts passed by Parliament.
The taxpayer’s arguments were summarised by the tribunal judge and included the following:
- All humans have an absolute right to own property which is gained as a result of their own efforts. While taxation was necessary to pay for government service as the UK government and Parliament were no longer responsible for the governance of the UK taxation imposed by HMRC was coercive seizure of rightfully held property and could not be justified. ...
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