| Government of India v Taylor | |
|---|---|
 | |
| Court | House of Lords |
| Full case name | Government of India v (1) Samuel Henry Taylor and (2) William Deuchars Hume |
| Decided | 20 January 1955 |
| Citation(s) | [1955] AC 491 [1955] 1 All ER 292 (1955) 22 ILR 286 |
| Court membership | |
| Judge(s) sitting | Viscount Simonds Lord Morton of Henryton Lord Reid Lord Keith of Avonholm Lord Somervell of Harrow |
| Keywords | |
Government of India v Taylor [1955] AC 491 (sometimes called Re Delhi Electric Supply & Traction Co Ltd) is a judicial decision of the House of Lords relating to the enforceability of foreign tax claims under English law. The House of Lords unanimously upheld the general rule at common law that foreign tax claims are non-justiciable in England under the Act of state doctrine. Accordingly, a claim with respect to foreign taxes was not an admissible claim in the liquidation of a United Kingdom company. The English courts may not, directly or indirectly, enforce the tax claims of another sovereign state.[1][2]
- ^ Dicey Morris and Collins on the Conflict of Laws (14th ed.). Sweet & Maxwell. 2006. para 5R-019. ISBN 978-0-421-88360-4.
- ^ P.M. North and J.J. Fawcett (1992). Cheshire & North's Private International Law (12th ed.). Butterworths. p. 114. ISBN 0406530815.
Although it has been generally accepted, at any rate since the time of Lord Mansfield, that no action lies in England for the enforcement of a foreign revenue law, authority for the proposition long remained a little nebulous ... All doubts were, however, stilled in 1955 by the decision of the House of Lords in Government of India v Taylor
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