Crown Servants Immunity from Taxation

5 Pages Posted: 24 Oct 2014 Last revised: 20 Apr 2017

See all articles by Robin Cooke (1926-2006)

Robin Cooke (1926-2006)

Victoria University of Wellington - Faculty of Law

Date Written: October 22, 1954

Abstract

In this case note, Mr Cooke comments on the then leading case on Crown immunity from statutes, Bank voor Handel en Scheepvaart v Administrator of Hungarian Property [1954] 2 WLR 867 (HL). This case concerned the immunity of Crown servants from taxation statutes. Mr Cooke remarks that although there was disagreement as to the result there was wide agreement on the relevant principles to be applied. He identifies three broad principles relating to the immunity of Crown servants from paying tax and then comments on the issue that divided the judges: whether payment of the tax would prejudice the Crown. Mr Cooke considers the different positions of the judges on this issue and concludes that the result of the case was “curious”. Abstract by Elizabeth Chan.

Keywords: tax law, Bank voor Handel en Scheepvaart v Administrator of Hungarian Property, Crown immunity, Crown servants, prejudice, royal prerogative, tax

JEL Classification: K34

Suggested Citation

Cooke, Robin, Crown Servants Immunity from Taxation (October 22, 1954). Criminal Law Journal, Vol. 12, p. 159, 1954, Victoria University of Wellington Legal Research Paper Series, Cooke Paper No. 69/2017, Available at SSRN: https://ssrn.com/abstract=2513219

Robin Cooke (Contact Author)

Victoria University of Wellington - Faculty of Law ( email )

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