Law on Taxation

treynon made this Rhyddid Gwybodaeth request to Cyllid a Thollau Ei Mawrhydi

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

Roedd y cais yn rhannol lwyddiannus.

Dear HM Revenue and Customs,

I am submitting a freedom of information request as per the Freedom of Information Act 2000 Chapter 36, regarding the operation and function of the contemporary judicial system over the land known colloquially as Great Britain.

I also attach a link to a document that raised these questions. https://www.gov.uk/government/uploads/sy...

Please also consider the quantity of varieties of taxation relevant to the British citizen (UK and Local government) listed on the wikipedia page on UK Taxation:
https://en.wikipedia.org/wiki/Taxation_i...

Question 1.
Does there exist, contained within written legislation, a law stating that a Man inhabiting the land of Britain is subject to taxation on the financial compensation received in exchange for their labour?

Question 2.
Does there exist, contained within written legislation, a Parliamentary statute stating that a British citizen is subject to taxation on their Income?

Question 3.
Would it be not logical for a government agency to publish a complete guide to taxation, including exact legal and general definitions, case history and a brief summary of the historical origins of the concept, of each type of taxation imposed on its subjects?

Yours faithfully,

treynon

Gadawodd Common Law Jurisdiction anodiad ()

There's no grounds in common law for their taxation and they know it.

Gadawodd Darryl J Lee (Mr.) anodiad ()

Hi "treynon".

Re: Your FOIA Request for recorded information held by HMRC about the law on taxation.

I suspect that HMRC will refuse this request.

I wanted to provide some information that could assist you.

There are (at the time of writing) 748 Legislations (laws) containing the words "Income Tax" in their title and more containing the word "Taxation".

Of particular interest is: The Income Tax Act 2007, ("An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes"}

The Income Tax Act 2007 (link below) repeals (cancels) AND restates earlier acts and is written in an explanatory style; Section 3 lists the laws under which tax on income is permitted (there are 12 of them). Interestingly, Section 4 stipulates that: (at subsections 1,2,3): "(1) Income tax is charged for a year only if an Act so provides. (2) A year for which income tax is charged is called a “tax year”. (3) A tax year begins on 6 April [each year] and ends on the following 5 April [each year]"

Remember that laws are amended and any provision might be out of date. A downloadable pdf of The Income Tax Act 2007 can be obtained here: http://www.legislation.gov.uk/ukpga/2007...

I wish you luck in your quest.

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team,

1 Atodiad

Dear Treynon,

I am writing in response to your request for information, received 22nd
January.

Yours sincerely,

HMRC Freedom of Information Team