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