The art of writing a tax judgment

As the law and subject-matter of tax cases become increasingly complex, it is of paramount importance for judgments to be comprehensible and accessible. Findings of fact should be expressed unequivocally. Structure is of great importance, as is the use of clear language. There is now a perceptible shift towards a more formulaic structure and use of single, or joint, judgments providing a single strand of reasoning. This functionality, however, may be at the expense of the judicial wit and wisdom of old which, if used sparingly, should still have its place.