Chapter 3 Flashcards
What two broad categories can substantive law be divided to in the UK?
Public law and private law
Name three parts of public law
Constitution law, amendment law. Tax law is a distinct area of constitution law
Explain tax law in the context of amendment law and constitution law
It is important to understand its constitutional aspect as part of tax law. However given it is under the management of HMRC, and its decisions affects inhabitants and those who have connections with the UK, it is important there is control over how it conducts its affairs. This control is through administrative law.
(CL) What is the formal, legal name of the country? What does the UK not include? What political organisation does the UK form part of?
-The United Kingdom of Great Britain and Northern Ireland.
-GB includes Wales, England and Scotland, though certain taxing acts do not apply to the Scots.
-UK does not include Isle of Man, channel island or dependent territories such as Gibraltar or Bermuda.
-Part of political organisations such as the commonwealth and until recently, was part of the EU
What do we call the body of rules that comprise the organs of government? What are these three organs?
The constitution comprises the body of government.
1)The crown
2)Parliament
3)The Judiciary
What is the crown also know as? What is its function?
Aka ‘The Executive’.
Formulates policies (by the cabinet) in order to conduct administration of the government (through civil service that run ministries and departments) and to provide for and run agencies that enforce the law (e.g. police) and to protect the realm
What does the crown mean for tax? What is the role of the parliamentary council? What is HMRC?
-Policies agreed by cabinet are researched and formulated by Treasury and declared as part of the budget by Chancellor of the Exchequer.
-The parliamentary council is a department within the Cabinet Office responsible for drafting documents and rules that give effect to policies.
-HMRC is the government department that administers tax law and exercises enforcement powers to manage its revenue
What the role of parliament? What does it mean that the UK has a bicameral parliament? Where is the law made by parliament held and what is it otherwise known as?
-Parliament legislates (makes law) which translates policies of the crown into law. This only happens if Parliament agrees with these policies.
-Bicameral parliament means there are two separate chambers - the House of Laws and House of commons. They are both involved in making legislation
-Contained in written documents alled Acts of Parliament aka “Statutes”
What is the impact of parliament on taxation? What about other parts of the UK?
-House of Commons alone as the power to levy taxation. This rule is set in Article 4 of the Bill of Rights 1689 which essentially says no tax can be imposed on a subject without words in an Act of Parliament. The crown nor the judicary, nor the House of Lords can do so
- tax-rising powers have since been devloved to Scottish parliament, National Asssembly of Wales and the Northern Ireland Assembly etc
What is the judiciary and its function?
-The Judiciary are the courts. Function is to adjudicate in disputes between parties in accordance with the law.
- delares rules of the common law and equity OR interprets the laws made by parliament.
What does the judiciary mean for tax?
-Role of courts to interpret taxing acts and interpret the meaning of rules made by parliament.
- courts explain the meaning of Acts of Parliament AND explanations regarded as a source of law
What are 5 terms to excplain the nature of constitution of the UK?
-Monarchical
-Uncodified
-Flexible
-Unitary
-Dualist
Why is the UK a monarchical constitution?
- The King is the head of state and success to throne based on heriditary principle
- The King exercises his constitutional powers on advise of his Ministers and in many cases those powers exercides in His Ministers in His name
Why is the UK an uncodified consititution?
Rules comprising the consitution are varied and include statute, rules of the common law, convetions (i.e. unwirtten, non-legally binding practices) and the Royal Prerogative
What is the ‘Royal prerogative’? What are examples of key constitutional statutes?
Powers held by the monarch or
