- Title Pages
- Acknowledgements
- Detailed Contents
- Editors’ Introduction
- Notes on Contributors
- Table of Cases
- Table of Legislation
- 26 International Law
- 27 European Influences
- 28 Constitutional Law
- 29 Administrative Law
- 30 Human Rights
- 31 Non-discrimination and Equality
- 32 Criminal Law
- 33 Fair Trial: ‘One Golden Thread’
- 34 Torts
- 35 Libel, Privacy, and Freedom of Expression
- 36 Family Law
- 37 Land Law
- 38 Commercial Law
- 39 Intellectual Property
- 40 Tax Law
- APPENDIX 1 <sup>1</sup> Lords of Appeal in Ordinary from 1876
- APPENDIX 2 Who Succeeded Whom?
- APPENDIX 3 Lord Chancellors From 1876
- APPENDIX 4 Pen Portraits of the Lords of Appeal
- Index
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
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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- Title Pages
- Acknowledgements
- Detailed Contents
- Editors’ Introduction
- Notes on Contributors
- Table of Cases
- Table of Legislation
- 26 International Law
- 27 European Influences
- 28 Constitutional Law
- 29 Administrative Law
- 30 Human Rights
- 31 Non-discrimination and Equality
- 32 Criminal Law
- 33 Fair Trial: ‘One Golden Thread’
- 34 Torts
- 35 Libel, Privacy, and Freedom of Expression
- 36 Family Law
- 37 Land Law
- 38 Commercial Law
- 39 Intellectual Property
- 40 Tax Law
- APPENDIX 1 <sup>1</sup> Lords of Appeal in Ordinary from 1876
- APPENDIX 2 Who Succeeded Whom?
- APPENDIX 3 Lord Chancellors From 1876
- APPENDIX 4 Pen Portraits of the Lords of Appeal
- Index
