Lord Simonds in Russell -versus- Scott (1948)
Words in a tax statute should be given their ordinary meaning, with no room for intendment or presumption
“....... there is a maxim of income tax law which, though it may sometimes be overstressed yet ought not to be forgotten. It is that the subject is not to be taxed unless the words of the taxing statute unambiguously impose the tax upon him”
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
