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 applications of canons of statutory construction to the words of the Act. The object of interpretation is to discover the intention of Parliament, the subjective intention of the Members of Parliament and others involved in the lawmaking process is irrelevant.

Lord Reid
[1960] UKHL TC – 38 – 625, [1960] AC 748
Income Tax Act 195225(3)
England and Wales
Cited by:
CitedShahid v Scottish Ministers (Scotland) SC 14-Oct-2015
The appellant convicted of a racially-aggravated vicious murder. Since conviction he had spent almost five years in segregation from other prisoners. The appellant now alleged that some very substantial periods of segregation had been in breach of . .

Lists of cited by and citing cases may be incomplete.

Income Tax, Constitutional

Updated: 10 January 2022; Ref: scu.559967