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The Judicial House of Lords 1876–2009$
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Louis Blom-Cooper QC, Brice Dickson, and Gavin Drewry

Print publication date: 2009

Print ISBN-13: 9780199532711

Published to Oxford Scholarship Online: September 2009

DOI: 10.1093/acprof:oso/9780199532711.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 16 January 2021

Tax Law

Tax Law

(p.729) 40 Tax Law
The Judicial House of Lords 1876–2009

John Tiley

Stephen Oliver

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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