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…
Taxation Law notes fully updated for recent exams at Oxford and Cambrid...
Administrative Law notes fully updated for recent exams at Oxford and C...
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 StartedThese product samples contain the same concepts we cover in this case.
Administrative Law | Discretion Fettering Notes (31 pages) |
Tax Law | Interpretation And Avoidance Notes (19 pages) |
Scottish Legal System | Introduction To Statutory Interpretation Notes (5 pages) |