In the second of two linked articles Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
In last week's issue of The Tax Journal (30 January 2006 Issue 822) Rupert Shiers' article summarised the basic rules of statutory interpretation which in the post-BMBF1 world unequivocally apply to tax legislation. My aim in this article is to elaborate some further key themes which impact on day-to-day tax advice and interactions with HMRC.
Why is there a problem?
Many statutory provisions relating to tax are unclear — at least for some facts and circumstances. The process under which tax law is frequently amended adds to its...
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In the second of two linked articles Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
In last week's issue of The Tax Journal (30 January 2006 Issue 822) Rupert Shiers' article summarised the basic rules of statutory interpretation which in the post-BMBF1 world unequivocally apply to tax legislation. My aim in this article is to elaborate some further key themes which impact on day-to-day tax advice and interactions with HMRC.
Why is there a problem?
Many statutory provisions relating to tax are unclear — at least for some facts and circumstances. The process under which tax law is frequently amended adds to its...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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