Crown Servants Immunity from Taxation
Criminal Law Journal, Vol. 12, p. 159, 1954
Victoria University of Wellington Legal Research Paper Series, Cooke Paper No. 69/2017
5 Pages Posted: 24 Oct 2014 Last revised: 20 Apr 2017
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: Suggested Citation