Hancock & Anor v Revenue and Customs, [2019] UKSC 24

Case tabs

Summaries

Summary Under

phrase read out of provision to give effect to intent

The taxpayers relied on a literal interpretation of provisions to rely on proposition that it had avoided tax on a capital gain on the sale of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

Luke principle that a stained interpretation can be adopted to implement clear Parliamentary intention

Lady Arden referred with apparent approval to the principle in Luke v Inland Revenue Comrs [1963] AC 557, stating (at para. 24):

This enables the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.