The Resource Purposive interpretation in the age of horse trams

Purposive interpretation in the age of horse trams

Label
Purposive interpretation in the age of horse trams
Title
Purposive interpretation in the age of horse trams
Creator
Subject
Language
eng
Summary
An obscure case of 1909 reveals a wider story around the nature and origin of the "renewals" basis of capital allowance and raises doubts as to the removal of this basis by HMRC in 2013. A proper analysis of the case also brings in various questions of statutory interpretation and anti-avoidance in which the authors' interest was stimulated by conversations with John Tiley
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
Cogan, D. de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • income tax
  • case law
  • tax avoidance
  • capital allowance
Label
Purposive interpretation in the age of horse trams
Instantiates
Publication
Label
Purposive interpretation in the age of horse trams
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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