- Applied — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…ossible, in a way which best gives effect to that purpose. This approach applies as much to a taxing statute as any other: see Inland Revenue Comrs v McGuckian [1997] 1 WLR 991, 999; Barclays Mercantile Business Finance Ltd v Mawson [2005] 1 AC 684, para 28. In seeking the purpose of a statutory provision, the interpreter is not confi…”
- Cited — Northern Gas Networks Ltd v The Commissioners for HMRC 2022-07-01
“…to a purposive interpretation of an enactment is of particular utility where there is no obvious meaning of the words that Parliament has used (IRC v McGuckian [1997] 1 WLR 991, 999) but it still requires the court to interpret the language that Parliament has used (Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753, [2013] 1 WLR…”
- Cited — Eynsham Cricket Club v Revenue & Customs 2021-02-23
“…[1997] 1 WLR 991…”
- Cited — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…t the Ramsay case did not introduce a new doctrine operating within the special field of revenue statutes. On the contrary, as Lord Steyn observed in McGuckian [1997] 1 WLR 991, 999 it rescued tax law from being “some island of literal interpretation” and brought it within generally applicable principles.”…”
- Explained — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…his line of authority has nothing to do with the concept of a sham, as explained in Snook [1967] 2 QB 786. On the contrary, as Lord Steyn observed in McGuckian [1997] 1 WLR 991, 1001, tax avoidance is the spur to executing genuine documents and entering into genuine arrangements.…”
- Cited — CXF, R (On the Application Of) v Central Bedfordshire Council NHS North Norfolk Clinical Commissioning Group 2018-12-20
“…dern emphasis is on a contextual approach designed to identify and give effect to the purpose of the statute: see e.g. Inland Revenue Commissioners v McGuckian [1997] 1 WLR 991, 999 (Lord Steyn); R v Secretary of State for the Environment, Transport and the Regions, ex parte Spath Holme Ltd [2001] 2 AC 349, 397 (Lord Nicholls); R v (Q…”