Lord Upjohn considered the duty of the court when considering an Act of Parliament: ‘The task of the court is to ascertain the intention of Parliament; you cannot look at the section, still less a subsection, in isolation, to ascertain that intention; you must look at all the admissible surrounding circumstances before starting to construe the Act.’
Judges:
Lord Upjohn
Citations:
[1971] AC 1
Jurisdiction:
England and Wales
Cited by:
Cited – Barclays Bank Plc and Another v HM Revenue and Customs CA 11-May-2007
Retired bank employees had previously received free tax advice. When the service was withdrawn, the bank made a payment. The Revenue said that this payment was chargeable to income tax.
Held: The bank’s appeal failed. The payment was made ‘in . .
Lists of cited by and citing cases may be incomplete.
Litigation Practice
Updated: 14 May 2022; Ref: scu.253204