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 are not a subscriber, subscribe now to read this content.
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