The following were the ten points argued by a Mr Bell in letters to HMRC and the lower tier Tax Tribunal recently as to why he considers that he is not required to file tax returns:
(1) As all humans are created equal, government and the making of legislation requires the consent of the governed
(2) As a result of the UK joining the EEC, the UK has ceded its sovereignty to (what is now) the EU. In doing so it acted dishonestly and abused the process of law making to pursue a course of action which is contrary to its primary purpose thereby negating the sole source of its legitimacy. Laws promulgated by Parliament therefore no longer have the consent of the governed and are therefore no longer binding.
(3) All humans have an absolute right to own property which is gained as a result of their own efforts. Taxation is necessary to pay for government service. Rightful taxation can only be by contract as payment for government service. Since the UK government and Parliament are no longer responsible for the governance of the UK, taxation imposed by HMRC is coercive seizure of rightfully held property and cannot be justified.
(4) As the transfer of sovereignty from Parliament to the EU was effected without the consent of the people, the people have a right to challenge Parliament's actions, and Mr Bell therefore has a right to refuse to file income tax returns.
(5) Cessation of control over borders and the subordination of the UK's legal system to that of the EU effectively dissolves the UK. The UK no longer exists as a separate legal entity.
(6) It is essential that HMRC issue Mr Bell with a statement that they recognise that it is the right of the UK people to govern themselves, and that every individual owns the right to property. Failure to do so demonstrates total absence of bone fide intent on the part of HMRC, in that they are knowingly complicit in Parliament's attempts to strip us of these fundamental rights through the machinery of the law
(7) The EU constitution is the constitution of a totalitarian state
(8) EU regulations routinely require specific performance
(9) Liberty is valued second only to life itself
(10) Peaceful resolution of dispute requires submission to reason
Bell v Her Majesty's Revenue & Customs  UKFTT 270 (TC)