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The Judicial House of Lords 1876–2009$
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Louis Blom-Cooper QC, Brice Dickson, and Gavin Drewry

Print publication date: 2009

Print ISBN-13: 9780199532711

Published to Oxford Scholarship Online: September 2009

DOI: 10.1093/acprof:oso/9780199532711.001.0001

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Tax Law

Tax Law

Chapter:
(p.729) 40 Tax Law
Source:
The Judicial House of Lords 1876–2009
Author(s):

John Tiley

Stephen Oliver

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199532711.003.0046

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.

Keywords:   House of Lords, English law, indirect taxes, tax law, Duke of Westminster

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