In Scambler v HMRC, the Upper Tribunal sets out when it is permissible to look to the previous legislation to help interpret Tax Law Rewrite statutes. Rupert Shiers and Julian Brown (Hogan Lovells) review the decision.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In Scambler v HMRC, the Upper Tribunal sets out when it is permissible to look to the previous legislation to help interpret Tax Law Rewrite statutes. Rupert Shiers and Julian Brown (Hogan Lovells) review the decision.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
