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Regina v Schildcamp: HL 1971

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:

CitedBarclays 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 When the service was withdrawn, the bank made a payment.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

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