Inland Revenue Commissioners v Dowdall, O’Mahoney and Co Ltd: HL 1952

A court is not prevented from interpreting the common law by an Act of parliament being based upon a different view.

Citations:

[1952] AC 401

Jurisdiction:

England and Wales

Cited by:

CitedWest Midland Baptist (Trust) Association (Inc) v Birmingham Corporation HL 1970
The mere fact that an enactment shows that Parliament must have thought that the law was one thing, does not preclude the courts from deciding that the law was in fact something different. The position would be different if the provisions of the . .
CitedJackson and others v Attorney General HL 13-Oct-2005
The applicant sought to challenge the 2004 Hunting Act, saying that it had been passed under the provisions of the 1949 Parliament Act which was itself an unlawful extension of the powers given by the 1911 Parliament Act to allow the House of . .
Lists of cited by and citing cases may be incomplete.

Constitutional

Updated: 05 May 2022; Ref: scu.182110