Inland Revenue v Hinchy: HL 18 Feb 1960
HL Income Tax – Incorrect return – Amount of penalty – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Section 25 (3).A court’s search for parliamentary intention is not an enquiry as to what the executive sought to achieve in drafting the Bill, but is ascertained from the … Continue reading Inland Revenue v Hinchy: HL 18 Feb 1960