Ambiguous wording

Commentary – Tax Reporter ¶104-100 ; Tax Reporter ¶104-340
Case Law – Commissioners of Inland Revenue v. Joiner

Ascertaining Parliament's intention

Commentary – Tax Reporter ¶104-000

Benefits in kind, school fees

Case Law – Pepper (HM Inspector of Taxes) v. Hart and related appeals. [1992] BTC 591

Clear wording

Commentary – Tax Reporter ¶104-050
Case Law – (1) Ransom (H.M. Inspector of Taxes) v. Higgs Motley (H.M. Inspector of Taxes) v. Pickersgill and Another (Higgs's Settlement Trustees) (2) Kilmorie (Aldridge) Ltd. v. Dickinson (H.M. Inspector of Taxes) Dickinson (H.M. Inspector of Taxes) v. Downes Grant (H.M. Inspector of Taxes) v. Downes's 1962 Settlement Trustees ; GILBERTSON and others v. FERGUSSON (Surveyor of Taxes). ; Wolfson v. Commissioners of Inland Revenue

Close company legislation

Case Law – Massmould Holdings Ltd v. Payne (HM Inspector of Taxes). [1993] BTC 37

Consolidation

Commentary – Tax Reporter ¶104-340
Case Law – Commissioners of Inland Revenue v. Joiner

Contrary intention of Parliament

Commentary – Tax Reporter ¶104-250
Case Law – AYRSHIRE EMPLOYERS MUTUAL INSURANCE ASSOCIATION, LTD. v. COMMISSIONERS OF INLAND REVENUE

Corrective legislation

Commentary – Tax Reporter ¶104-300

Deeming provisions

Commentary – Tax Reporter ¶104-320

EC and international legislative sources

Commentary – Tax Reporter ¶104-360

Form or substance

Furniss v Dawson principle

Commentary – Tax Reporter ¶104-600 ; Tax Reporter ¶104-700
Case Law – Floor v. Davis (H.M. Inspector of Taxes)

HMRC's practice

Commentary – Tax Reporter ¶105-000

Judicial attitude

Commentary – Tax Reporter ¶104-550
Case Law – Brewin v McVitie (HMIT) ; Cedar plc and Larch Ltd v HM Inspector of Taxes ; Citibank Investments Ltd v Griffin (HMIT) ; Colours Ltd (Formerly Spectrum Ltd) ; Floor v. Davis (H.M. Inspector of Taxes)

Substance of transaction

Commentary – Tax Reporter ¶104-450

Traditional approach

Commentary – Tax Reporter ¶104-500
Case Law – Floor v. Davis (H.M. Inspector of Taxes) ; SCOBLE AND OTHERS v. SECRETARY OF STATE FOR INDIA. ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Generally

Commentary – Quick Overview ¶185
Legislation/Regulatory – Hansard 18/1/93 ; INA78

Legislative background

Commentary – Tax Reporter ¶104-150

Literal rule

Commentary – Tax Reporter ¶104-050
Case Law – (1) Ransom (H.M. Inspector of Taxes) v. Higgs Motley (H.M. Inspector of Taxes) v. Pickersgill and Another (Higgs's Settlement Trustees) (2) Kilmorie (Aldridge) Ltd. v. Dickinson (H.M. Inspector of Taxes) Dickinson (H.M. Inspector of Taxes) v. Downes Grant (H.M. Inspector of Taxes) v. Downes's 1962 Settlement Trustees ; GILBERTSON and others v. FERGUSSON (Surveyor of Taxes). ; Wolfson v. Commissioners of Inland Revenue

Natural meaning

Commentary – Tax Reporter ¶104-050
Case Law – (1) Ransom (H.M. Inspector of Taxes) v. Higgs Motley (H.M. Inspector of Taxes) v. Pickersgill and Another (Higgs's Settlement Trustees) (2) Kilmorie (Aldridge) Ltd. v. Dickinson (H.M. Inspector of Taxes) Dickinson (H.M. Inspector of Taxes) v. Downes Grant (H.M. Inspector of Taxes) v. Downes's 1962 Settlement Trustees ; GILBERTSON and others v. FERGUSSON (Surveyor of Taxes). ; Wolfson v. Commissioners of Inland Revenue

Parliamentary privilege

Commentary – Tax Reporter ¶104-150

Presumption against injustice or absurdity

Commentary – Tax Reporter ¶104-100

Purposive approach

Commentary – Tax Reporter ¶104-075
Case Law – AYRSHIRE EMPLOYERS MUTUAL INSURANCE ASSOCIATION, LTD. v. COMMISSIONERS OF INLAND REVENUE ; Commissioners of Inland Revenue v. Joiner ; Commissioners of Inland Revenue v. G. B. Bates Commissioners of Inland Revenue v. E. Bates ; Cricket plc v HM Inspector of Taxes ; Greenberg v. Commissioners of Inland Revenue Commissioners of Inland Revenue v. Tunnicliffe ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Reading statutes together

Commentary – Tax Reporter ¶104-340
Case Law – Commissioners of Inland Revenue v. Joiner