- Cited — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…The modern approach to statutory interpretation was conveniently summarised by Lewison LJ in Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] STC 1479 at [24]:…”
- Cited — Ken Power & Anor. v Raheel Shah 2023-03-07
“…l Ltd v Sea Fish Industry Authority [2011] UKSC 25; [2011] 1 WLR 1546 at [10]; and Lewison LJ in Pollen Estate Trustee Co Ltd v Revenue & Customs Commissioners [2013] EWCA Civ 753; [2013] 1 WLR 3785 at [24]. However, that approach has a natural limit: merely because a statute was intended to achieve a general result does not mean that it…”
- Cited — The Commissioners for HMRC v Jason Wilkes 2022-12-07
“…nt would have made, although not necessarily the precise words Parliament would have used”. In Pollen Estate Trustee Co Ltd v Revenue and Customs Commissioners [2013] EWCA Civ 753, [2013] 1 WLR 3785, Lewison LJ noted at paragraph 49 that “it is sufficient that we can be confident of the gist or substance of the alteration, rather than it…”
- Cited — Urenco Chemplants Limited & Anor v The Commissioners for His Majesty's Revenue and Customs 2022-12-01
“… of the application of this principle to a tax statute, see the decision of this court in Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners [2013] EWCA Civ 753, [2013] 3 All E R 742. The leading judgment in that case was delivered by Lewison LJ, with whom McFarlane and Laws LJ agreed. At [26], Lewison LJ also quoted t…”
- Doubted — Northern Gas Networks Ltd v The Commissioners for HMRC 2022-07-01
“…(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 3785 at [24]). In this case, I cannot see that the words that Parliament has used leave room for doubt.…”
- Applied — David Hyman & Anor. v The Commissioners for HMRC 2022-02-17
“…That observation was approved in this court: [2013] EWCA Civ 753, [2013] 1 WLR 3785. There is no reason, therefore, why Parliament should have intended that the guidance given in relation to stamp duty should apply to SDLT. …”
- Considered — TFS Stores Ltd v The Designer Retail Outlet Centres (Mansfield) General Partner Ltd & Ors 2021-05-14
“…bed, it is necessary to consider the purpose of the declaration. As Lord Justice Lewison said in Pollen Estate Trustee Co Ltd v Revenue & Customs Commissioners [2013] EWCA Civ 753, [2013] 1 WLR 3785 (citations omitted):…”
- Cited — Paccar Inc & Ors v Road Haulage Association Ltd & Ors 2021-03-05
“…In Pollen Estate Trustee Co Limited v Revenue and Customs Commissioners [2013] EWCA Civ 753, [2013] 1 WLR 3785, Lewison LJ described the modern approach to statutory construction in words which have often been cited with approval:…”
- Followed — Eynsham Cricket Club v Revenue & Customs 2021-02-23
“…In Pollen Estate Trustee Co Ltd v Revenue & Customs Comrs [2013] EWCA Civ 753, [2013] 1 WLR 3785 Lewison LJ (with whom Laws and Macfarlane LJJ agreed) encapsulated the modern approach as follows:…”
- Cited — Clin v Walter Lilly & Co. Ltd 2021-02-08
“… had to the context and scheme of the relevant Act as a whole: see the comments of Lewison LJ in Pollen Estate Trustee Co Ltd v Revenue & Customs Commissioners [2013] EWCA Civ 753; [2013] 1 WLR 3785 at [24] and most recently Zuberi v Lexlaw Ltd [2021] EWCA Civ 6 at [30]. The court seeks to avoid a construction that produces an absurd res…”
- Cited — Zuberi v Lexlaw Ltd 2021-01-15
“…If I may repeat something I have said before (Pollen Estate Trustee Co Ltd v Revenue and Customs Commissioners [2013] EWCA Civ 753, [2013] 1 W.L.R. 3785 at [24):…”
- Cited — Farnborough Airport Properties Company & Anor v Revenue And Customs 2019-02-08
“… artificially contrived to secure group relief. Referring to the guidance given by Lewison LJ in Pollen Estate Trustee Co Ltd v Revenue & Customs Commissioners [2013] EWCA Civ 753, [2013] 1 WLR 3785, at [24], the judge said at [47] of the FTT Decision:…”