Musings From Manchester: Smash and grab

Geoffrey Shindler finds the idea that HMRC is allowed access to bank accounts without a court order incompatible with our parliamentary democracy ‘HMRC tell us that these powers will affect only 17,000 people a year and only if the debt is over £1,000 and, further, only if there is £5,000 or more left in the …
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Cases Referenced

  • Ayrshire Pullman Motor Services and Ritchie v IRC (1920) 14 Tax Cases 754
  • Compania General de Tabacos v Collector (1927) 275 US 87