2009•Oxford University Press eBooksRequires access
40. Tax Law
John Tiley, Stephen Oliver
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Abstract
This chapter focuses on the House of Lords and its contribution to tax law. It considers how a number of issues raised in magisterial work have fared since 1970. It then looks at the most overwhelming change, which is that tax statutes are no longer treated as distinct from other statutes. The cases show the courts moving on from the attitudes of the Duke of Westminster case with its strict construction and unimaginative approach to the facts.