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If the purpose for which a statute may be used is an invalid purpose, then such remedy as there may be must be directed to dealing with that purpose and not to invalidating the statute itself. What the statute itself enacts cannot be unlawful, because what the statute says and provides is itself the
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The
Special Commissioners ruled that the purpose towards which the taxes collected were to be put was not relevant to the validity of the tax assessments, and that the assessments were therefore valid. Cheney appealed, but the decision was upheld by the High Court.
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law, and the highest form of law that is known to this country. It is the law which prevails over every other form of law, and it is not for the court to say that a parliamentary enactment, the highest law in this country, is illegal.
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136:(and an equivalent assessment to surtax for 1963-64). A substantial part of the income tax collected was used by the UK government to fund the construction of
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Howard
William Cheney, a taxpayer, had appealed to the Special Commissioners against an assessments to income tax for 1964-65, made against him under the
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could not be void on grounds of illegality, restating the principle that
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47:Howard William Cheney v Conn (Inspector of Taxes)
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104:1 WLR 242, 1 All ER 779, also known as
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241:Nuclear weapons of the United Kingdom
106:Cheney v Inland Revenue Commissioners
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207:Cheney v Conn (Inspector of Taxes)
101:Cheney v Conn (Inspector of Taxes)
21:Cheney v Conn (Inspector of Taxes)
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209:[1968] Chancery Division"
211:. Sixth form law. Archived from
251:1968 in United Kingdom case law
159:dismissed the appeal, holding:
183:"Cheney v Conn [1968]"
112:in which the Court ruled that
38:High Court (Chancery Division)
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246:High Court of Justice cases
140:, which were banned by the
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92:Parliamentary supremacy
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108:was a decision of the
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110:English High Court
142:Geneva Convention
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215:on 5 April 2015
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185:. Webstroke Law
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157:Ungoed-Thomas J
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217:. Retrieved
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187:. Retrieved
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66:1 AII ER 779
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56:3 July 1967
235:Categories
118:Parliament
169:Footnotes
64:1 WLR 242
61:Citations
152:Judgment
116:made by
114:statutes
86:Keywords
219:29 June
189:29 June
53:Decided
128:Facts
35:Court
221:2015
191:2015
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