Interpretation of statutes
Ambiguous wording
Ascertaining Parliament's intention
Benefits in kind, school fees
Clear wording
Close company legislation
Consolidation
Contrary intention of Parliament
Corrective legislation
Deeming provisions
EC and international legislative sources
Form or substance
Furniss v Dawson principle
HMRC's practice
Judicial attitude
Substance of transaction
Traditional approach
Generally
Legislative background
Literal rule
Natural meaning
Parliamentary privilege
Presumption against injustice or absurdity
Purposive approach
Reading statutes together