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Mangin v IRC

[1971] AC 739

Case summary last updated at 23/02/2020 22:04 by the Oxbridge Notes in-house law team.

Judgement for the case Mangin v IRC

·   Lord Donovan
·   The words are to be given their ordinary meaning. They are not to be given some other meaning simply because their object is to frustrate legitimate tax avoidance devices. Moral precepts are not applicable to the interpretation of revenue statutes.

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