Podcast
Questions and Answers
What is the main factor that determines whether a retroactive tax legislation can be challenged on constitutional grounds?
What is the main factor that determines whether a retroactive tax legislation can be challenged on constitutional grounds?
- The severity of the penalties imposed
- The level of public outcry against the legislation
- The distinction between civil and criminal aspects of the legislation (correct)
- The clarity of the statute's wording
According to Slade J in James v. IRC, what is the power of Parliament in enacting fiscal laws?
According to Slade J in James v. IRC, what is the power of Parliament in enacting fiscal laws?
- Dependent on the consent of individual citizens
- Unlimited, but subject to judicial review
- Limited to prospective laws only
- Unlimited, with the ability to enact laws of a prospective or retrospective nature (correct)
What is a prerequisite for a court to entertain a challenge to retroactive tax legislation on grounds of unconstitutionality?
What is a prerequisite for a court to entertain a challenge to retroactive tax legislation on grounds of unconstitutionality?
- The legislation must be ambiguous in its wording (correct)
- The legislation must be deemed unjust by individual citizens
- The legislation must have a retrospective effect
- The legislation must impose criminal penalties
What is the primary consideration in determining whether a retroactive tax legislation can be declared unconstitutional and void?
What is the primary consideration in determining whether a retroactive tax legislation can be declared unconstitutional and void?
What is the likely outcome when a court is faced with a challenge to retroactive tax legislation on grounds of unconstitutionality, where the statute's wording is clear and unambiguous?
What is the likely outcome when a court is faced with a challenge to retroactive tax legislation on grounds of unconstitutionality, where the statute's wording is clear and unambiguous?
What is the underlying principle in Slade J's judgment in James v. IRC, regarding the power of Parliament in enacting fiscal laws?
What is the underlying principle in Slade J's judgment in James v. IRC, regarding the power of Parliament in enacting fiscal laws?
What is the primary source of revenue law?
What is the primary source of revenue law?
According to Lord Simmonds, when is a subject taxed?
According to Lord Simmonds, when is a subject taxed?
What should be given to the words of a tax statute, according to Lord Donovan?
What should be given to the words of a tax statute, according to Lord Donovan?
What is the purpose of construing a tax statute?
What is the purpose of construing a tax statute?
What can be used as an aid to constructing a tax statute, according to Lord Donovan?
What can be used as an aid to constructing a tax statute, according to Lord Donovan?
When interpreting a tax statute, what should be avoided?
When interpreting a tax statute, what should be avoided?
What is the primary purpose of the charging section in a tax statute?
What is the primary purpose of the charging section in a tax statute?
What was the outcome of the IRC v. Longman Green Co Ltd case?
What was the outcome of the IRC v. Longman Green Co Ltd case?
What was the Duke of Westminster's strategy to reduce his tax liability?
What was the Duke of Westminster's strategy to reduce his tax liability?
What was the Crown's argument in the IRC v. The Duke of Westminster case?
What was the Crown's argument in the IRC v. The Duke of Westminster case?
What principle was established in the IRC v. The Duke of Westminster case?
What principle was established in the IRC v. The Duke of Westminster case?
What is the main difference between tax avoidance and tax evasion?
What is the main difference between tax avoidance and tax evasion?
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