Oxbridge Notes uses cookies for login, tax evidence, digital piracy prevention, business intelligence, and advertising purposes, as explained in our privacy policy.

Technical settings

Someone recently bought our

students are currently browsing our notes.

X

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.

Have you seen Oxbridge Notes' best Tax Law study materials?

Our law notes have been a popular underground sensation for 10 years:

  • Written by Oxford & Cambridge prize-winning graduates
  • Includes copious adademic commentary in summary form
  • Concise structure relating cases and statutes into an easy-to-remember whole
  • Covers all major cases for LLB exams
  • Satisfaction guaranteed refund policy
  • Recently updated
Tax Law Notes

Tax Law Notes >>