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IRC v McGuckian

[1997] BTC 346

Case summary last updated at 23/02/2020 21:38 by the Oxbridge Notes in-house law team.

Judgement for the case IRC v McGuckian

·   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…

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