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Ramsay v IRC

[1982] AC 300

Case summary last updated at 23/02/2020 22:15 by the Oxbridge Notes in-house law team.

Judgement for the case Ramsay v IRC

·   Lord Wilberforce
·   A subject is only to be taxed on clear words, not on ‘intendment’ or on the ‘equity’ of an Act. Any taxing Act of Parliament is to be construed in accordance with this principle. What are ‘clear words’ is to be ascertained on normal principles. There may, indeed should, be considered, the context and scheme of the relevant Act as a whole, and its purpose may, indeed should, be regarded.

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