Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22 -- attach -- Interpretation/Definition Provisions
domestic deeming provision had Treaty effect
Interpretation/Definition Provisions
Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1), [2018] EWCA Civ 549 -- attach -- Interpretation/Definition Provisions
where an anti-avoidance provision’s application depended on the purpose of being a creditor, that purpose was the one for holding shares which were a deemed loan
Barclays Wealth Trustees (Jersey) Limited v. Commissioners for Her Majesty's Revenue and Customs, [2017] EWCA Civ 1512 -- attach -- Interpretation/Definition Provisions
trreat as real the inevitable incidents of the deemed fiction
Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38, [2016] 2 SCR 80 -- attach -- Interpretation/Definition Provisions
an “includes” definition could reasonably be viewed as being limited by the listed items
Alexander College Corp. v. Canada, 2016 FCA 269 -- attach -- Interpretation/Definition Provisions
"means" definition can depart from ordinary meaning
R. v. Verrette, [1978] 2 SCR 838 -- attach -- Interpretation/Definition Provisions
deeming provision preserves a word’s ordinary meaning
Presidential MSH Corporation v. The Queen, 2015 DTC 1101 [at pp. 596-610], 2015 TCC 61 -- attach -- Interpretation/Definition Provisions
definitional term not inserted immediately after referent term
Vocalspruce Ltd. v. Revenue and Customs Commissioners, [2014] BTC 50, [2014] EWCA Civ 1302 (English CA) -- attach -- Interpretation/Definition Provisions
must recognize concomitant consequences of deemed facts
Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278 -- attach -- Interpretation/Definition Provisions
general phases in definition not limited by following specific enumeration
Liampat Holdings Ltd. v. The Queen, 96 DTC 6020, [1996] 1 CTC 343 (FCTD) -- attach -- Interpretation/Definition Provisions
"deems" is irrebuttable
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