Market leading insight for tax experts
View online issue

Why constructive ambiguity is sometimes the best policy

Speed read
In areas of rapid economic and social change, the courts are in a better position to interpret the law than a rigid codification, which leads to as many anomalies as before the changes were enacted. Principal private residence relief, international residence and employment status are areas where courts have generally managed to find consistent principles upon which to base their judgements.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.