This website uses cookies to ensure you get the best experience on our website. Learn more

IRC v McGuckian [1997] BTC 346

By Oxbridge Law TeamUpdated 07/01/2024 18:24

Judgement for the case IRC v McGuckian

Table Of Contents

Lord Steyn

  • The new development was not based on a linguistic analysis of the meaning of particular words in a statute.

  • It was founded on a broad purposive interpretation, giving effect to the intention of Parliament… And in asserting the power to examine the substance of a composite transaction the HL was simply rejecting formalism in fiscal matters and choosing a more realistic legal analysis.

  • Highly questionable. The intention of Parliament is expressed in the statute…

Any comments or edits about this case? Get in touch

For Further Study on IRC v McGuckian

Tax Law Notes
778 total pages
224 purchased

Taxation Law notes fully updated for recent exams at Oxford and Cambrid...

Administrative Law Notes
1,167 total pages
436 purchased

Administrative Law notes fully updated for recent exams at Oxford and C...

Scottish Legal System Notes
57 total pages
3 purchased

These notes have been personally made on my own and they are highly eff...

Need instant answers? Our AI exam tutor is here to help.

Ask questions 🙋 Get answers 📔 It's simple 👁️👄👁️

Our AI is educated by the highest scoring students across all subjects and schools. Join hundreds of your peers today.

Get Started
Claim every advantage to get a first in law
Tax Law Notes
778 total pages
224 purchased

Taxation Law notes fully updated for recent exams at Oxford and Cambrid...