The Supreme Court has dismissed HMRC’s appeal in respect of the approach to the statutory interpretation of the words ‘tunnel’ and ‘aqueduct’ in CAA 2001 ss 21–23. To determine the applicable ordinary meaning of a word, it is right to consider the relevant statutory context. Uncertainty remains, but do not expect legislative reform any time soon.
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The Supreme Court has dismissed HMRC’s appeal in respect of the approach to the statutory interpretation of the words ‘tunnel’ and ‘aqueduct’ in CAA 2001 ss 21–23. To determine the applicable ordinary meaning of a word, it is right to consider the relevant statutory context. Uncertainty remains, but do not expect legislative reform any time soon.
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:
