In the second of two linked articles, Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
In the second of two linked articles Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
In last week's issue of The Tax Journal (30 January 2006 Issue 822) Rupert Shiers' article summarised the basic rules of statutory interpretation which in the post-BMBF1 world unequivocally apply to tax legislation. My aim in this article is to elaborate some further key themes which impact on day-to-day tax advice and interactions with HMRC.
Why is there a problem?
Many statutory provisions...
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In the second of two linked articles, Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
In the second of two linked articles Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
In last week's issue of The Tax Journal (30 January 2006 Issue 822) Rupert Shiers' article summarised the basic rules of statutory interpretation which in the post-BMBF1 world unequivocally apply to tax legislation. My aim in this article is to elaborate some further key themes which impact on day-to-day tax advice and interactions with HMRC.
Why is there a problem?
Many statutory provisions...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
