Justifying why NOT to file tax returns

The following are a summary of some of the points argued by a Mr Bell in letters to HMRC and the lower tier Tax Tribunal as to why he considered that he was not required to file tax returns:

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As all humans are created equal, government and the making of legislation requires the consent of the governed

All humans have an absolute right to own property which is gained as a result of their own efforts. Taxation imposed by HMRC is coercive seizure of rightfully held property and cannot be justified.

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

Liberty is valued second only to life itself

Peaceful resolution of dispute requires submission to reason

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Unsurprisingly these arguments were unsuccessful!

Bell v Her Majesty's Revenue & Customs [2009] UKFTT 270 (TC)