- Cited — Urenco Chemplants Limited & Anor v The Commissioners for His Majesty's Revenue and Customs 2022-12-01
“…e [9] and [87]. However, the fact that this is the general rule clearly allows for possible exceptions in an appropriate case. Moreover, in Farrell v Alexander [1977] AC 59, which is the leading case on the construction of consolidating statutes, Lord Wilberforce, while also affirming the general rule, recognised at [73] that reco…”
- Considered — Marta Karatysz v SGI Legal LLP 2022-10-27
“…Even if they were binding authority, Farrell v. Alexander [1977] AC 59 (Farrell) held that, if the meaning of section 70(9) was clear (which Lavender J considered it was), Paull and Carthew should be disregarded. Sales LJ in Benti…”
- Explained — The Quentin Skinner 2015 Settlement L & Ors. v The Commissioners for HMRC 2022-09-16
“…ened the correct approach to statutory interpretation to that appropriate to a consolidation statute (as explained by the House of Lords in Farrell v Alexander [1977] AC 59)”:…”
- Cited — Ardeshir Naghshineh v The Commissioners for HMRC 2022-01-13
“…][1977] AC 59 at 73B (Lord Wilberforce), 84D-H (Lord Simon of Glaisdale) and 97B (Lord Edmund-Davies).”…”
- Explained — Knibbs & Ors v Revenue And Customs 2019-10-17
“… [96], where Sales J had likened the correct approach to that appropriate to a consolidation statute (as explained by the House of Lords in Farrell v Alexander [1977] AC 59), and said:…”
- Cited — Knibbs & Ors v Revenue And Customs 2019-10-17
“…But the position is different in relation to prior case law. The restraint required by the House of Lords in Farrell v Alexander [1977] AC 59 relates to legislative history, and not to relevant antecedent case law. Moreover, in practice, even where a statute is a consolidation statute, courts often l…”