What was the British point of view of American complaints about Britain's taxation policy before the American Revolution?

The British Parliament began taxing the American colonies at the end of the French and Indian War (known in Britain as the Seven Years' War). The war had drained the British Treasury and racked up £122 million in debt, valued at roughly £17 billion (nearly $24 billion) in today's money. The interest payments alone were more than Parliament could afford. Desperate for money, British ministers decided to tax the American colonies to fund their defense and administration. The French and Indian War had been fought in part to defend the colonists, after all, so it was only fair that the colonists should defray the debts Britain had accrued.
Although the colonists protested the new taxes strongly, it was Parliament's firm belief that Americans should contribute towards the smooth running and safeguarding of their colonies. The language of the Sugar Act of 1764 makes this point of view very clear:

Whereas it is expedient that new provisions and regulations should be established for improving the revenue of this kingdom, and for extending and securing the navigation and commerce between Great Britain and your Majesty’s dominions in America, which, by the peace, have been so happily enlarged: and whereas it is just and necessary, that a revenue be raised, in your Majesty’s said dominions in America, for defraying the expenses of defending, protecting, and securing the [colonies]; we, your Majesty’s most dutiful and loyal subjects, the commons of Great Britain, in parliament assembled, being desirous to make some provision, in this present session of parliament, towards raising the said revenue in America, have resolved to give and grant unto your Majesty the several rates and duties herein after-mentioned [...]

The Act goes on to detail the precise items being taxed and the rates of tax to apply to each, but the detail is unimportant for your question. What is important is the very straightforward justification for imposing the taxes, and Parliament's belief that the taxes are both "just and necessary." The American colonists disagreed so strongly they eventually rebelled, and the rest, of course, is history.
https://ahp.gatech.edu/sugar_act_bp_1764.html