Commentary

I2.101 Application of general rules of construction to taxing Acts

IHT, trusts and estates

I2.101 Application of general rules of construction to taxing Acts

Part I2     Statutory interpretation

Contents of Part I2

I2.1     Construction of taxing statutes

I2.2     Form and substance of transactions

Division I2.1     Construction of taxing statutes

For updates affecting this Division please see Part I0 Updates

Construction of taxing statutes

I2.101 Application of general rules of construction to taxing Acts

Like other taxes, IHT is a creature of statute. However, one must begin with a word of warning. Guiding principles have been stated in such different language and with such varying emphasis on different aspects of the problem that support of high authority may be found for general and apparently irreconcilable

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