Table of Contents

See Also

Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC), aff'd [2015] EWCA Civ 95

[97] The law regarding the approach to construction of a consolidating statute was explained by the House of Lords in Farrell v Alexander [1976]...

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Locations of other summaries Wordcount
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