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A woman purchases government bonds (alsknown as gilts in the UK) which were registered in her name. The bonds pay interest quarterly which is tax-exempt. A few months after the purchase, HMRC started tcollect tax from interest owed tbondholders on each payment. The only authority for imposing the tax is a Budget resolution of the House of Commons. For many years, and until now, it had been the practice and custom not tcollect tax from government bonds. The woman wishes tsue HMRC and applies tthe court for an injunction trestrict HMRC from imposing any tax from the interest payable tbondholders. The woman alsrelies on the Bill of Rights 1689, according twhich new taxes cannot be imposed by the government without parliamentary approval. Will she succeed?


A、Yes,becausethetaxexemptionongovernmentbondshasbecomealegallybindingcustom
B、Yes,becausethedecisiontimposethetaxwasmadebyaresolutionoftheHouseofCommons
C、No,becausethedecisiontimposethetaxwasmadebyresolutionoftheHouseofCommons
D、No,becauseresolutionsoftheHouseofCommonsarehighlypersuasive
E、Yes,becauseEnglishcourtsdnotgiveeffecttcustomaslaw

发布时间:2025-06-19 17:52:20
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