“…“machinery”) and the underlying liability on the other. He relied on the classic description by Lord Dunedin, in Whitney v Commissioners for the Inland Revenue [1926] AC 37 at p.52, of the three stages of imposition of tax, namely declaration of liability, assessment and recovery, and an application of those principles by Cockeril…”
“…[1926] AC 37 at 52 (Lord Dunedin). The term “liability” has a potentially wide meaning and can refer both to the charge to tax and the obligation to pay. It has at times be…”