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Mangin v IRC [1971] AC 739

By Oxbridge Law TeamUpdated 04/01/2024 07:16

Judgement for the case Mangin v IRC

Table Of Contents

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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