“… generally called: see, by way of more recent example, Gallagher v Jones (Inspector of Taxes) [1994] Ch 107 (CA)and HMRC vWilliam Grant and Sons Distillers Ltd [2007] UKHL 15, [2007] 1 WLR 1448. As Mr Ghosh himself submitted, that case law has been codified and appears as section 46 in the legislation relevant to the present case. I…”
“…P. For more recent affirmations of this principle, see Gallagher v Jones (Inspector of Taxes) [1994] Ch 107 (CA) and HMRC v William Grant & Sons Distillers Ltd [2007] UKHL 15, [2007] 1 WLR 1448. But, as Sir Thomas Bingham MR acknowledged in Gallagher v Jones at p.134, this general principle must give way to any express or implied st…”