- Cited — The Spitalfields Historic Building Trust, R (on the application of) v London Borough of Tower Hamlets 2023-07-28
“… with orthodox principles of statutory interpretation (see the judgment of Lord Hodge in Project Blue Ltd. v Commissioners of Her Majesty’s Revenue and Customs [2018] UKSC 30, [2018] 1 W.L.R. 3169, at paragraph 110; and also his judgment in R. (on the application of Project for the Registration of Children as British Citizens) v Sec…”
- Cited — Braintree District Council v Secretary of State for the Home Department & Anor 2023-06-23
“… intended, it must have in mind the relevant context (see the judgment of Lord Hodge in Project Blue Ltd. v Commissioners for Her Majesty’s Revenue and Customs [2018] UKSC 30, [2018] 1 W.L.R. 3169, at paragraph 110).…”
- Considered — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…e interpretation of s.45, it relies in the alternative on s.75A FA 2003, an anti-avoidance provision considered by the Supreme Court in Project Blue Ltd v HMRC [2018] UKSC 30; [2018] STC 1355.…”
- Cited — Braithwaite and Melton Meadows Properties Limited, R (on the application of) v East Suffolk Council 2022-12-21
“… having regard to the relevant context (see, for example, the judgment of Lord Hodge in Project Blue Ltd. v Commissioners for Her Majesty’s Revenue and Customs [2018] UKSC 30, [2018] 1 W.L.R. 3169).…”
- Cited — The Commissioners for HMRC v Jason Wilkes 2022-12-07
“…o, the Court will seek to avoid an interpretation which gives rise to absurd or anomalous consequences. In Project Blue Ltd v Revenue and Customs Commissioners [2018] UKSC 30, [2018] 1 WLR 3169, Lord Hodge noted at paragraph 31 that “it is without question a legitimate method of purposive statutory construction that one should seek …”
- Cited — TIDAL LAGOON (SWANSEA BAY) PLC v SECRETARY OF STATE FOR BUSINESS, ENERGY AND INDUSTRIAL STRATEGY 2022-12-01
“…[2018] UKSC 30, [2018] 1 WLR 3169 per Lord Hodge at [110]).…”
- Cited — PSV 1982 Limited v Sean Anthony Edward Langdon 2022-10-12
“… and a proposed literal meaning may be tested against its consequences so that absurd results are avoided: Project Blue Ltd v Revenue and Customs Commissioners [2018] UKSC 30, [2018] 1 WLR 3169 at [31], [42] and [110].…”
- Cited — Secretary of State for Work And Pensions v Johnson & Ors 2020-06-22
“…uces an absurd result, since this is unlikely to have been intended by Parliament. Those passages and the well-known cases cited there (Project Blue Ltd v HMRC [2018] UKSC 30, [2018] 1…”