Jason Collins Partner and Dennis Dixon Senior Lawyer McGrigors LLP consider why a case which the House of Lords considered to be clear-cut actually found its way to their Lordships in the first place
It is often the case that the Law Lords make the most difficult of cases appear easy. But sometimes they can make them seem too easy. By giving what Lord Hoffmann once described as the 'usual polemic' 1 the answer is treated as so obvious that the reader has little idea of the nature of the original controversy. Inevitably this impoverishes our understanding of the decision its reasoning and how far it reaches. Ironically this was the case with Lord Hoffmann's own recent lead decision in HMRC v William Grant & Sons...
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Jason Collins Partner and Dennis Dixon Senior Lawyer McGrigors LLP consider why a case which the House of Lords considered to be clear-cut actually found its way to their Lordships in the first place
It is often the case that the Law Lords make the most difficult of cases appear easy. But sometimes they can make them seem too easy. By giving what Lord Hoffmann once described as the 'usual polemic' 1 the answer is treated as so obvious that the reader has little idea of the nature of the original controversy. Inevitably this impoverishes our understanding of the decision its reasoning and how far it reaches. Ironically this was the case with Lord Hoffmann's own recent lead decision in HMRC v William Grant & Sons...
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:
