Commentary

A2.115 The general approach of the courts and the Parliamentary draftsman

Administration and compliance

A2.115 The general approach of the courts and the Parliamentary draftsman

The interpretation of the direct tax code

A2.115 The general approach of the courts and the Parliamentary draftsman

It has been argued that the history of the construction of the direct tax code throughout the twentieth century evidenced a gradual development from a historic desire to apply the presumption that the literal meaning of a tax statute was to be followed, to increasingly purposive approaches to questions of construction1. Advocates of that understanding typically attribute its development to the absence from the direct tax code of a general anti-abuse rule (see A7.410 above), the practical effect of which (it

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