Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners,  BTC 503,  UKUT 0639 (TCC), aff'd  EWCA Civ 95
 The law regarding the approach to construction of a consolidating statute was explained by the House of Lords in Farrell v Alexander ...
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|Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business||speculative element of trade||221|
|Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc.||Explanatory Notes more valuable than white papers||245|