The document discusses the rules of statutory interpretation applied to tax statutes based on a case cited. It provides the background and context for the rules. The key rules discussed are:
1) Words are given their ordinary meaning and courts do not consider consequences of interpretation or imply meanings not clearly stated.
2) Ambiguities or doubts are resolved in favor of the taxpayer.
3) The "golden rule" allows considering consequences to avoid absurdity if the language permits.
4) The "mischief rule" allows considering reasons for legislation to advance its purpose if ambiguity exists.
More recent cases show a shift toward a more purposive approach seeking legislative intent over formalism. Courts now aim to
This document discusses the need for and various rules of interpretation when interpreting taxing statutes. It notes that while tax practitioners are not lawyers, they essentially practice law when interpreting tax statutes. The rules of interpretation help the judiciary determine legislative intent when a statute's meaning is unclear.
Some key rules discussed include the literal rule of interpreting the plain meaning of words used, harmonious construction of reading provisions together, beneficial construction resolving doubts in favor of taxpayers, and the use of external aids like legislative history to help understand purpose and context. Exceptions to rules like the literal rule are mentioned. Interpretation of specific types of provisions like charging, penal and relief provisions are also covered.
This presentation covers key concepts in law including the definition of law, sources of law, precedent, ratio decidendi and obiter dicta. It discusses sources of law in different legal systems like civil law and common law. Precedent establishes principles or rules from prior legal cases that courts use to decide similar future cases. Ratio decidendi is the legal rationale for a decision while obiter dicta are non-binding additional remarks. The difference and advantages/disadvantages of ratio decidendi and obiter dicta are explained through examples.
Judicial remedies are means by which a court enforces rights and imposes penalties. There are two main types of judicial remedies available in Uganda:
1. Prerogative orders (mandamus, prohibition, certiorari) which address improper exercises of power by public authorities. They compel authorities to fulfill duties, prevent unlawful actions, or nullify unlawful decisions.
2. Ordinary orders which include injunctions to stop unlawful acts, declaratory judgments to clarify legal positions, damages in limited cases, habeas corpus to remedy illegal detention, and judicial review which allows courts to review the legality of decisions based on grounds like illegality, irrationality, and procedural impropriety. Judicial review ensures public authorities follow
Classification of cause of action / characterisationcarolineelias239
it is the second element in private international law to decide a case having foreign element, after assuming jurisdiction by a court. It is essential to categorize facts of a case & to find out which part of law to be applied - whether tort / contract/ succession/ marital issues etc. Then only a case can be decided.
The document discusses the "golden rule" of interpretation, which allows courts to deviate from the literal or plain meaning of words in a statute if such an interpretation would lead to absurd or unreasonable results that go against the intention of the statute. It provides several examples of cases where courts applied the golden rule to prevent absurd outcomes, such as allowing a murderer to benefit from their crime or exempting someone from liability for obstructing security forces simply because they were physically on a prohibited site rather than near it. The golden rule seeks to avoid literal interpretations that are inconsistent or lead to consequences the legislature could not have intended.
1) It summarizes the key principles of statutory interpretation discussed in the document, including the presumption of constitutionality, reading down provisions, and competing theories regarding presumption in criminal law.
2) It discusses a Supreme Court case that declined to "read into" the constitution to prohibit the appointment of ministers facing criminal charges, relying on express constitutional provisions instead.
3) It analyzes another case that declined to read down provisions of the Juvenile Justice Act regarding the definition of a juvenile, finding the meaning was plain and unambiguous.
This document discusses the need for and various rules of interpretation when interpreting taxing statutes. It notes that while tax practitioners are not lawyers, they essentially practice law when interpreting tax statutes. The rules of interpretation help the judiciary determine legislative intent when a statute's meaning is unclear.
Some key rules discussed include the literal rule of interpreting the plain meaning of words used, harmonious construction of reading provisions together, beneficial construction resolving doubts in favor of taxpayers, and the use of external aids like legislative history to help understand purpose and context. Exceptions to rules like the literal rule are mentioned. Interpretation of specific types of provisions like charging, penal and relief provisions are also covered.
This presentation covers key concepts in law including the definition of law, sources of law, precedent, ratio decidendi and obiter dicta. It discusses sources of law in different legal systems like civil law and common law. Precedent establishes principles or rules from prior legal cases that courts use to decide similar future cases. Ratio decidendi is the legal rationale for a decision while obiter dicta are non-binding additional remarks. The difference and advantages/disadvantages of ratio decidendi and obiter dicta are explained through examples.
Judicial remedies are means by which a court enforces rights and imposes penalties. There are two main types of judicial remedies available in Uganda:
1. Prerogative orders (mandamus, prohibition, certiorari) which address improper exercises of power by public authorities. They compel authorities to fulfill duties, prevent unlawful actions, or nullify unlawful decisions.
2. Ordinary orders which include injunctions to stop unlawful acts, declaratory judgments to clarify legal positions, damages in limited cases, habeas corpus to remedy illegal detention, and judicial review which allows courts to review the legality of decisions based on grounds like illegality, irrationality, and procedural impropriety. Judicial review ensures public authorities follow
Classification of cause of action / characterisationcarolineelias239
it is the second element in private international law to decide a case having foreign element, after assuming jurisdiction by a court. It is essential to categorize facts of a case & to find out which part of law to be applied - whether tort / contract/ succession/ marital issues etc. Then only a case can be decided.
The document discusses the "golden rule" of interpretation, which allows courts to deviate from the literal or plain meaning of words in a statute if such an interpretation would lead to absurd or unreasonable results that go against the intention of the statute. It provides several examples of cases where courts applied the golden rule to prevent absurd outcomes, such as allowing a murderer to benefit from their crime or exempting someone from liability for obstructing security forces simply because they were physically on a prohibited site rather than near it. The golden rule seeks to avoid literal interpretations that are inconsistent or lead to consequences the legislature could not have intended.
1) It summarizes the key principles of statutory interpretation discussed in the document, including the presumption of constitutionality, reading down provisions, and competing theories regarding presumption in criminal law.
2) It discusses a Supreme Court case that declined to "read into" the constitution to prohibit the appointment of ministers facing criminal charges, relying on express constitutional provisions instead.
3) It analyzes another case that declined to read down provisions of the Juvenile Justice Act regarding the definition of a juvenile, finding the meaning was plain and unambiguous.
The document discusses the literal rule of statutory interpretation and provides examples of cases that illustrate the application of this rule. It begins by outlining the key aspects of the literal rule, namely that words in a statute must be given their plain meaning, the objective is to discover parliamentary intent as expressed in the words used, and this approach is followed even if it produces absurdity or hardship. It then summarizes several cases where the courts applied a strict literal interpretation of statutes, regardless of consequences.
Transfer of movable property under Private international law is effected by the act of parties or by operation of law. And there are different theories governing transfer of tangible and intangible properties.
The preliminary referencing procedure enables national courts to refer questions to the Court of Justice on the interpretation or validity of EU law in cases before them. This promotes uniform application of EU law. There are two types of preliminary reference procedures - the discretionary procedure where national courts may refer questions, and the mandatory procedure where courts of last instance must refer questions. National courts play a key role in applying preliminary rulings from the Court of Justice to their specific cases. The Court of Justice also aims to interpret EU law consistently using contextual and purposive techniques.
Critical Analysis of Dicey Rule of LawManish Kumar
Dicey's conception of the rule of law is criticized on several grounds. First, his view that parliamentary sovereignty means laws cannot be arbitrary or unjust did not anticipate that parliament could pass bad laws. Second, he did not foresee the need for administrative discretion in modern governance. While discretion is necessary, it must still be constrained by rule of law values like fairness. Third, his view of equality before the law overlooked that officials have powers citizens do not, and equality should account for social differences. More recent scholars have proposed updated principles to define rule of law in a way that better protects rights and limits discretion.
This document discusses principles of statutory interpretation in UK law, including the literal rule, golden rule, mischief rule, and harmonious construction. It provides definitions and examples of each rule.
The literal rule requires judges to rely solely on the exact wording of the statute without interpreting meaning. The golden rule allows modifying the literal meaning to avoid absurd outcomes. The mischief rule examines the common law and intent of the statute to rectify problems. Harmonious construction seeks an interpretation that avoids conflicts between statutes.
While the literal rule promotes certainty, it can lead to injustice. The golden rule and mischief rule give judges more discretion but risk imposing their own views. Overall, the rules aim to balance upholding the legislature
DIFFERENCE BETWEEN CONSTRUCTION AND INTERPRETATIONTejinder Bhatti
Interpretation means the art of finding out the true sense of an enactment by giving the words their natural and ordinary meaning whereas Construction means drawing conclusions in the basis of the true spirit of the enactment.
Interpretation takes place when we look for the original meaning of the constitution. All other forms of constitutional analysis engage in construction
The issues relating to immovable property in international scenario is dealt in a different way in different case laws. It had changes in principles from time to time.
Quashing of criminal proceedings would mean ceasing the legal machinery which had been set in motion. This is usually done after a First Information Report (hereinafter referred to as FIR) is filed, before the charge sheet-filing stage.
UNIT 3 - External Aids to the Construction.pptxketan349068
The document discusses various external aids that courts can use to interpret statutes when the meaning is unclear from the text alone. It explains parliamentary history such as reports of committees and statements of objects and reasons can provide context about the background and purpose of legislation. Dictionaries can help define words, and other statutes, case law, and foreign decisions can provide guidance through comparative analysis when interpreting domestic laws. The document provides examples of Indian court cases that have utilized these external aids in their legal reasoning and interpretation of statutes.
Conduct of arbitral proceeding vaibhav goyalVaibhav Goyal
The document discusses the conduct of arbitral proceedings under the Arbitration and Conciliation Act of 1996. It summarizes key sections of the Act related to equal treatment of parties, determination of procedures, place of arbitration, and commencement of proceedings. The arbitrator is not bound by strict rules of evidence or civil procedure, but must follow principles of natural justice. The parties have freedom to agree on procedures and location, or the arbitrator will determine based on convenience.
The document discusses provisions related to staying the execution of a decree or order under Order 21 Rule 5 of the Code of Civil Procedure. It provides that an appellate court may order a stay of proceedings under a decree or execution of the decree. It also outlines the conditions that must be satisfied for a stay to be granted, including that there was no unreasonable delay in applying, substantial loss would result without a stay, and the applicant has provided security for performing the decree. The document also discusses related provisions around staying execution by appellate courts and executing courts.
Tax Avoidance and Evasion in Ghana LawsPatrick Aboku
Laws on Tax Avoidance and Evasion, What is tax avoidance, attitude of the court on tax avoidance, activities that constitute tax avoidance, Tax Avoidance under Act 896, Anti Tax Avoidance Sections in Act 896 and Tax Evasion Provisions under Revenue Administration Act 2015, Act 915
Judgments on section 9 of the Arbitration and Conciliation Act, 1996Legal
1. The power of courts under Section 9 of the Arbitration and Conciliation Act, 1996 to grant interim relief in arbitration matters is subject to limitations. Courts can only grant interim relief to the same extent as in normal court proceedings and in a manner that does not interfere with the powers of arbitral tribunals.
2. Parties can apply for interim relief under Section 9 even before arbitral proceedings have formally commenced. However, courts must exercise caution in granting such relief so as not to frustrate the arbitration process.
3. Where parties have agreed on the place of arbitration in their contract, only courts in that jurisdiction have authority to entertain applications related to the arbitration agreement, including requests for interim
The Supreme Court upheld the High Court's order directing authorities to take action to reduce noise pollution caused by a church. While religious freedom is important, it cannot infringe on the rights of others to not be disturbed. No religion prescribes prayers that create noise nuisances. The guidelines issued by the court previously and laws on noise pollution empower authorities to intervene if religious activities disturb neighbors or the community. The court recognized that all people, including students, children, the elderly and sick, have a right to peace and quiet without unnecessary disturbance.
Latest Judicial Pronouncements International Taxationsandeep02
The document summarizes several judicial pronouncements related to international taxation.
1) The DHC held in Asia Satellite that satellite service charges received by a non-resident company were not royalty as the company did not allow customers to use its equipment in India.
2) The DHC held in LG Cable that offshore supply of equipment by a non-resident was not taxable in India as no activities were carried out in India related to the supply contract.
3) The Calcutta HC held that section 194E on payment to non-resident sports associations for use of intellectual property is not controlled by the India-Netherlands tax treaty.
1. E-commerce involves buying and selling of goods and services through digital communications and can be categorized into models involving physical delivery of tangible products, digital delivery of products, application hosting, and e-services.
2. Taxation of e-commerce transactions raises issues around international boundaries, losses of government revenue, and potential slowing of e-commerce growth.
3. Currently internet purchases are largely not taxed due to difficulties in determining tax jurisdiction and the intangible nature of some digital products, though some large retailers have begun voluntarily collecting taxes.
The document discusses the literal rule of statutory interpretation and provides examples of cases that illustrate the application of this rule. It begins by outlining the key aspects of the literal rule, namely that words in a statute must be given their plain meaning, the objective is to discover parliamentary intent as expressed in the words used, and this approach is followed even if it produces absurdity or hardship. It then summarizes several cases where the courts applied a strict literal interpretation of statutes, regardless of consequences.
Transfer of movable property under Private international law is effected by the act of parties or by operation of law. And there are different theories governing transfer of tangible and intangible properties.
The preliminary referencing procedure enables national courts to refer questions to the Court of Justice on the interpretation or validity of EU law in cases before them. This promotes uniform application of EU law. There are two types of preliminary reference procedures - the discretionary procedure where national courts may refer questions, and the mandatory procedure where courts of last instance must refer questions. National courts play a key role in applying preliminary rulings from the Court of Justice to their specific cases. The Court of Justice also aims to interpret EU law consistently using contextual and purposive techniques.
Critical Analysis of Dicey Rule of LawManish Kumar
Dicey's conception of the rule of law is criticized on several grounds. First, his view that parliamentary sovereignty means laws cannot be arbitrary or unjust did not anticipate that parliament could pass bad laws. Second, he did not foresee the need for administrative discretion in modern governance. While discretion is necessary, it must still be constrained by rule of law values like fairness. Third, his view of equality before the law overlooked that officials have powers citizens do not, and equality should account for social differences. More recent scholars have proposed updated principles to define rule of law in a way that better protects rights and limits discretion.
This document discusses principles of statutory interpretation in UK law, including the literal rule, golden rule, mischief rule, and harmonious construction. It provides definitions and examples of each rule.
The literal rule requires judges to rely solely on the exact wording of the statute without interpreting meaning. The golden rule allows modifying the literal meaning to avoid absurd outcomes. The mischief rule examines the common law and intent of the statute to rectify problems. Harmonious construction seeks an interpretation that avoids conflicts between statutes.
While the literal rule promotes certainty, it can lead to injustice. The golden rule and mischief rule give judges more discretion but risk imposing their own views. Overall, the rules aim to balance upholding the legislature
DIFFERENCE BETWEEN CONSTRUCTION AND INTERPRETATIONTejinder Bhatti
Interpretation means the art of finding out the true sense of an enactment by giving the words their natural and ordinary meaning whereas Construction means drawing conclusions in the basis of the true spirit of the enactment.
Interpretation takes place when we look for the original meaning of the constitution. All other forms of constitutional analysis engage in construction
The issues relating to immovable property in international scenario is dealt in a different way in different case laws. It had changes in principles from time to time.
Quashing of criminal proceedings would mean ceasing the legal machinery which had been set in motion. This is usually done after a First Information Report (hereinafter referred to as FIR) is filed, before the charge sheet-filing stage.
UNIT 3 - External Aids to the Construction.pptxketan349068
The document discusses various external aids that courts can use to interpret statutes when the meaning is unclear from the text alone. It explains parliamentary history such as reports of committees and statements of objects and reasons can provide context about the background and purpose of legislation. Dictionaries can help define words, and other statutes, case law, and foreign decisions can provide guidance through comparative analysis when interpreting domestic laws. The document provides examples of Indian court cases that have utilized these external aids in their legal reasoning and interpretation of statutes.
Conduct of arbitral proceeding vaibhav goyalVaibhav Goyal
The document discusses the conduct of arbitral proceedings under the Arbitration and Conciliation Act of 1996. It summarizes key sections of the Act related to equal treatment of parties, determination of procedures, place of arbitration, and commencement of proceedings. The arbitrator is not bound by strict rules of evidence or civil procedure, but must follow principles of natural justice. The parties have freedom to agree on procedures and location, or the arbitrator will determine based on convenience.
The document discusses provisions related to staying the execution of a decree or order under Order 21 Rule 5 of the Code of Civil Procedure. It provides that an appellate court may order a stay of proceedings under a decree or execution of the decree. It also outlines the conditions that must be satisfied for a stay to be granted, including that there was no unreasonable delay in applying, substantial loss would result without a stay, and the applicant has provided security for performing the decree. The document also discusses related provisions around staying execution by appellate courts and executing courts.
Tax Avoidance and Evasion in Ghana LawsPatrick Aboku
Laws on Tax Avoidance and Evasion, What is tax avoidance, attitude of the court on tax avoidance, activities that constitute tax avoidance, Tax Avoidance under Act 896, Anti Tax Avoidance Sections in Act 896 and Tax Evasion Provisions under Revenue Administration Act 2015, Act 915
Judgments on section 9 of the Arbitration and Conciliation Act, 1996Legal
1. The power of courts under Section 9 of the Arbitration and Conciliation Act, 1996 to grant interim relief in arbitration matters is subject to limitations. Courts can only grant interim relief to the same extent as in normal court proceedings and in a manner that does not interfere with the powers of arbitral tribunals.
2. Parties can apply for interim relief under Section 9 even before arbitral proceedings have formally commenced. However, courts must exercise caution in granting such relief so as not to frustrate the arbitration process.
3. Where parties have agreed on the place of arbitration in their contract, only courts in that jurisdiction have authority to entertain applications related to the arbitration agreement, including requests for interim
The Supreme Court upheld the High Court's order directing authorities to take action to reduce noise pollution caused by a church. While religious freedom is important, it cannot infringe on the rights of others to not be disturbed. No religion prescribes prayers that create noise nuisances. The guidelines issued by the court previously and laws on noise pollution empower authorities to intervene if religious activities disturb neighbors or the community. The court recognized that all people, including students, children, the elderly and sick, have a right to peace and quiet without unnecessary disturbance.
Latest Judicial Pronouncements International Taxationsandeep02
The document summarizes several judicial pronouncements related to international taxation.
1) The DHC held in Asia Satellite that satellite service charges received by a non-resident company were not royalty as the company did not allow customers to use its equipment in India.
2) The DHC held in LG Cable that offshore supply of equipment by a non-resident was not taxable in India as no activities were carried out in India related to the supply contract.
3) The Calcutta HC held that section 194E on payment to non-resident sports associations for use of intellectual property is not controlled by the India-Netherlands tax treaty.
1. E-commerce involves buying and selling of goods and services through digital communications and can be categorized into models involving physical delivery of tangible products, digital delivery of products, application hosting, and e-services.
2. Taxation of e-commerce transactions raises issues around international boundaries, losses of government revenue, and potential slowing of e-commerce growth.
3. Currently internet purchases are largely not taxed due to difficulties in determining tax jurisdiction and the intangible nature of some digital products, though some large retailers have begun voluntarily collecting taxes.
This document provides an introduction to basic concepts in India's income tax law. It defines what a tax is, explaining direct and indirect taxes. Taxes are levied by the government to fund expenses like defense, education, healthcare and infrastructure. The income tax law in India consists of the Income Tax Act, annual Finance Acts, Income Tax Rules, circulars/notifications, and legal decisions from courts. Income tax is levied on a person's total income in the previous year as classified under various heads like salaries, house property, business/profession, capital gains, and other sources. Deductions are applied to arrive at the total taxable income and applicable tax rate.
The document summarizes the Local Governments (Rating) Act of 2005 which establishes provisions for local governments in Uganda to levy property rates. Some key points:
- Local governments are authorized to levy rates on properties within their jurisdictions based on the rateable value of the property. Exempted properties are listed in a schedule.
- Valuers are appointed to prepare valuation lists for properties, including particulars like the owner's name and property description. Draft lists are published and objections can be filed.
- A valuation court consisting of a chairperson and two members hears objections and appeals. Its decisions can be further appealed.
- Provisions cover enforcement of rates payment, recovery of arrears,
This document is a compilation of answers to Philippine Bar Examination questions in Taxation Law from 2007 to 2013. It contains summaries of the answers provided by the UP Law Complex and Philippine Association of Law Schools to actual bar exam questions during this period. The compilation covers various topics in Taxation Law, including income tax, capital gains tax, estate and donor's taxes, VAT, and remedies. It aims to provide a free reviewer for law students and examinees preparing for the bar exams.
The document contains questions related to accounting practices for various companies. It includes questions to create general ledgers, pass journal entries, show trial balances and financial statements for companies like Exchanger Services Pvt Ltd, Sagar Industries Ltd, Jakharia Computer Institute, and Daimand Infrasture Pvt Ltd. There are also questions on inventory management for companies like IBM Company and Sai Service & Motor Trader.
Taxation 101 basic rules and principles in philippine taxation by jr lopez go...JR Lopez Gonzales
The document discusses taxation in the Philippines, including:
1. It defines taxation as the imposition of financial charges by the government to raise revenues and fund government expenses.
2. It outlines the history of taxation from ancient times to its development under Spanish colonial rule and the establishment of taxes like the cedula.
3. It describes the main purposes of taxation as raising revenues, redistribution of wealth, repricing goods/services, and representation of citizens in government.
This document discusses administrative law and delegated legislation. It defines administrative law and outlines its key aspects, including the powers of administrative authorities, limits on those powers, required procedures, and judicial oversight. It then explains reasons for the growth of administrative law and delegated legislation, such as the expanding role of the state, inadequate judicial and legislative systems, and the need for flexibility and experimentation. It also summarizes principles of administrative law like natural justice, permissible vs. impermissible delegations of power, and conditional legislation.
This document provides a history of the availability and use of declaratory relief in Australian revenue law disputes over the past 20 years. It discusses several key cases where taxpayers and the Commissioner of Taxation have sought declaratory relief. While declaratory relief was controversial after the 2007 Indooroopilly case, the document outlines how both the Federal Court and ATO now acknowledge declaratory relief may be appropriate in certain cases, such as to resolve discrete questions before an assessment is issued. The document aims to identify principles for determining when declaratory relief is suitable and potential issues to consider, such as how assessments can limit its availability.
The document discusses various rules of statutory interpretation:
- Literal rule involves interpreting words in their ordinary meaning.
- Golden rule allows departing from literal meaning if it leads to absurdity or injustice.
- Mischief rule examines the problem a statute aimed to address to aid interpretation.
- Purposive construction interprets statutes in light of their purpose.
- Harmonious construction reconciles potentially conflicting parts of a statute.
The document discusses statutory interpretation in the Malaysian legal system. It covers the purposive approach to interpretation, which focuses on determining the purpose or intent behind legislation. It provides examples of cases where Malaysian courts have applied the purposive approach. It also discusses other approaches like the unified approach and language rules for interpretation like noscitur a sociis and ejusdem generis. Finally, it outlines various internal aids that can help interpret statutes, such as short titles, preambles, schedules, marginal notes, punctuation, and illustrations.
The document discusses the purposive approach to statutory interpretation. It provides the following key points:
1. The purposive approach considers the intention of Parliament and what they meant to achieve with the legislation, going beyond the literal meaning of the words.
2. This approach is more flexible than the literal or golden rules but allows judges to potentially add or remove words not included in the act.
3. Critics argue it allows unelected judges to usurp the legislative function and make law rather than interpreting the words Parliament used. However, supporters counter that it can prevent absurd outcomes and allow statutes to apply to new situations not foreseen at enactment.
4. Overall the document analyzes the
The document discusses the principle of strict construction as it relates to interpreting statutes, with a focus on legal and tax statutes. It provides details on the following key aspects of strict construction: narrowly interpreting the literal meaning of the words in a statute; determining the original intent of the lawmakers; recognizing limitations on judicial power to interpret but not override statutes; resolving ambiguities in favor of the subject rather than imposing penalties; and allowing no implications or inferences to be made in tax statutes. It also examines some Indian court cases that have applied the principles of strict construction.
The document discusses the principles of strict construction as it relates to interpreting statutes and legal documents. It provides numerous examples of how courts have applied strict construction to determine legislative intent, avoid ambiguity, resolve doubts in favor of individuals subject to penalties, and narrowly interpret tax and criminal laws. Strict construction requires considering the literal meaning of words, historical context, and avoiding implications or inferences not clearly stated in the text.
This document discusses judicial protection of trade secrets in China. It notes that:
1) Trade secret protection started in the 1990s and has been strengthened through judicial interpretations and policies. However, cases are still difficult for plaintiffs due to challenges in evidence collection.
2) The Supreme Court has issued interpretations and policies to guide judicial practice and address issues like standards of proof and the relationship between trade secrets and occupations.
3) Recent amendments allow courts to take preservation measures before lawsuits are filed to better protect trade secrets, though a unified trade secret law is still lacking.
Ince & Co Shipping E-Brief Autumn 2014
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Our Autumn 2014 edition of the Shipping E-Brief is full of articles dealing with topical shipping issues.
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http://incelaw.com/en/knowledge-bank/publications/shipping-ebrief-autumn-2014
Contracts under private international law is governed by different principles and maxims. This slide gives you an idea about it and included all relevant case laws.
This document summarizes recent developments in dispute resolution in Malaysia. Key points include:
1) The Rules of Court 2012 came into force on August 1, 2012 simplifying civil procedures and emphasizing substance over form.
2) The Personal Data Protection Act 2010 and Mediation Act 2012 also came into effect, expanding alternative dispute resolution options.
3) Court statistics show high disposal rates within mandated timelines, including over 90% of commercial and civil cases in High Courts resolved within 9 months. The Court of Appeal disposed of 154% of registered cases in 2012.
This document discusses principles of interpreting taxing statutes. It provides three key principles:
1) Taxing statutes are strictly construed and any ambiguities are interpreted in favor of the taxpayer. The language imposing taxes must be unequivocal.
2) If there are two reasonable interpretations of a tax provision, the interpretation that favors the taxpayer must be accepted.
3) Taxation laws cannot be extended by analogy. The scope of a tax is determined based on the ordinary meaning of the language used.
The document discusses different rules of statutory interpretation that judges use when the meaning of a statute is unclear:
- The literal rule interprets statutes based only on the ordinary meaning of the words used, even if it leads to absurdity.
- The golden rule allows interpreting statutes in a way that avoids absurdity, by considering alternative meanings.
- The mischief rule examines the gap in previous law that the statute was meant to address, to "suppress the mischief" intended by Parliament.
The document analyzes cases that applied each rule and their advantages and disadvantages. It provides guidance for students on understanding and applying statutory interpretation.
This document discusses options for enforcing an international arbitral award in a country that has not ratified the New York Convention. It uses the example of enforcing an award in Seychelles. While Seychelles has not ratified the Convention, its commercial code incorporates the Convention's principles on a reciprocal basis. The document argues this allows enforcement of awards from countries like France that are Convention signatories. Alternatively, enforcement could rely on principles of fulfilling contractual obligations to arbitrate or common law precedents from other jurisdictions. The document examines case law and legislation from Seychelles, France, and England to support these positions.
This document summarizes a legal paper about implied terms in building contracts. It discusses the following key points:
1) Historically, courts were reluctant to modify commercial contracts but would imply terms through legal fiction to address unfair bargains in building contracts.
2) The landmark case The Moorcock established that implied terms are based on the presumed intentions of parties to give business efficacy and prevent failure of consideration.
3) The paper examines how courts distinguish between terms implied by fact and those implied by law, with a focus on construction contracts. It traces the development of this area of law over time.
Teaching Social Justice through Statutory InterpretationKate Galloway
The contemporary dialogue surrounding statutory interpretation in Australian legal education has tended to focus on the adjudicative experience. Much of the literature on the discrete subject of statutory interpretation is written by experts in public law and by judges. There is however a much wider experience of working with statutes, including the daily practice of transactional lawyers and the application of statutory provisions in contexts that are unlikely ever to see judicial interpretation. In the latter case, it is often by parliamentary design that rights, obligations, and processes for dispute resolution are provided for explicitly outside the context of courts of record. Usually the purpose of such statutes is to promote access to justice. Legislation of this type is therefore a rich context for student learning about the need for and processes of access to justice. Because clues to interpretation, to resolution of ambiguity, or to the meaning of terms cannot be found in the courts, the question for the legal educator becomes how best to teach the reading of a statute outside express judicial guidance through precedent. This paper uses the example of property law to illustrate a statutory interpretation framework within which to use statutes to reveal issues of power, and to understand the operation of legislative responses that promote access to justice.
This document provides a legal opinion on Karen's case regarding the termination of her social housing tenancy. It addresses the following key points:
1. Karen cannot rely on substantive legitimate expectations based on prior case law.
2. However, procedural legitimate expectations were likely breached as Karen was not properly notified or consulted about new housing guidelines, inspection findings, or neighbor testimony that were relied upon to terminate her tenancy. Proper notification is required by common law.
3. Depending on how the guidelines are interpreted, the termination decision could potentially be challenged for legal error.
4. If the decision is found to be flawed, appropriate remedies like quashing the decision or ordering reconsideration may be available.
The document discusses the importance of the court system in upholding the supreme law of the land, the U.S. Constitution, by protecting citizens' constitutional rights and controlling crime through fair trials and punishment of law violations. It describes how the author had the opportunity to observe court cases and outcomes firsthand. While agreeing with the judge's rulings overall, the author believes some penalties should have been harsher to better deter repeat criminal behavior.
This document provides information on statutory interpretation of tax laws in Pakistan. It discusses the primary, secondary, and harmonious rules of statutory interpretation. The primary rule looks at the plain meaning of words used in statutes. The secondary rule outlines 11 canons of interpretation, including using preambles, titles, and legislative history to guide interpretation. It also discusses definitions, provisions, deeming fictions, and retrospective vs. prospective application. The document emphasizes interpreting statutes in a way that places a lesser burden on taxpayers. Overall, it outlines the key principles and approaches for properly interpreting Pakistan's tax statutes and treaties.
The Supreme Court adopted a literal approach in interpreting a service charge provision in holiday chalet leases. Lord Neuberger emphasized that commercial common sense cannot undermine clear contractual language. While context is relevant, the natural meaning of unambiguous terms must prevail. Here, the provision's language clearly set a fixed annual service charge increase, so its literal meaning governed despite yielding a potentially "absurd" outcome. However, Lord Carnwath dissented, believing the landlord's interpretation was so commercially improbable that clearer language was needed.
Similar to 2 revenue law and taxation questions and answers (20)
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...EduSkills OECD
Andreas Schleicher, Director of Education and Skills at the OECD presents at the launch of PISA 2022 Volume III - Creative Minds, Creative Schools on 18 June 2024.
Information and Communication Technology in EducationMJDuyan
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 2)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐈𝐂𝐓 𝐢𝐧 𝐞𝐝𝐮𝐜𝐚𝐭𝐢𝐨𝐧:
Students will be able to explain the role and impact of Information and Communication Technology (ICT) in education. They will understand how ICT tools, such as computers, the internet, and educational software, enhance learning and teaching processes. By exploring various ICT applications, students will recognize how these technologies facilitate access to information, improve communication, support collaboration, and enable personalized learning experiences.
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐫𝐞𝐥𝐢𝐚𝐛𝐥𝐞 𝐬𝐨𝐮𝐫𝐜𝐞𝐬 𝐨𝐧 𝐭𝐡𝐞 𝐢𝐧𝐭𝐞𝐫𝐧𝐞𝐭:
-Students will be able to discuss what constitutes reliable sources on the internet. They will learn to identify key characteristics of trustworthy information, such as credibility, accuracy, and authority. By examining different types of online sources, students will develop skills to evaluate the reliability of websites and content, ensuring they can distinguish between reputable information and misinformation.
How to Setup Default Value for a Field in Odoo 17Celine George
In Odoo, we can set a default value for a field during the creation of a record for a model. We have many methods in odoo for setting a default value to the field.
1. Revenue Law and Taxation LLB -Questions and Answers
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Question 8: LLB Exams IUIU 2011/2012Session:
In the case of K.M Doukole v URA, HCCS No.11/97 Justice Kibuuka Musoke held that “it appears to me to be a
well know principle of law that a taxing legislation must be strictly constructed, any ambiguity or doubt must
be resolved in favour of a tax payer. The need for clear and un ambiguous language in all taxing legislation has
been emphasized by the courts again and again…”
a) In light of the above assertion, explain the rules applied in interpretation of tax statutes. (12 Marks)
b) Briefly describe the changing trends in the judicial interpretation of tax statutes. (13 Marks)
Approach to a): In light of the above assertion, explain the rules applied in interpretation of tax statutes
i. Introduction with background
ii. Discuss the rules with decided cases and illustrations
iii. Conclusion
Suggested solution
Introduction
It is an important requirement to legislation drafted in clear terms that aim for accuracy of expression covering all
foreseeable circumstances even often at the expenses of volumes of legislations. It is therefore, necessary to
acquire accuracy in interpretation and it is therefore necessary to obtain knowledge of the rules of interpretation
which have emerged from a number of decided cases.
In deterring the meaning of statutory provisions, there are usually three questions that need to be addressed as to
guide the interpretation and these include;
i) What rules will court apply in ascertaining the meaning of particular provisions (i.e. The principles of
statutory interpretation);
ii) In determining a particular legal issues, to what extent will the courts be bound to follow prior cases (i.e.
the doctrine of precedents) and;
iii) Which parts of a particular binding decisions will court be obliged to follow and apply (i.e the reflection
between ratio descendendi and obita dictum). Ratio descendendi refers to the rationale given for the
decision taken by court, whereas, obita dictum is the opinions of the judges on interpretation of points
outside the immediate question of law put before them in the case they have decided.
The courts over several centuries have developed principles or rules to guide them in the task of ascertaining the
meaning of legislative provisions. The rules courts apply in interpreting tax legislations are basically the same as
those used in other statutes. However, because English courts first encountered tax laws, in the context of cases
involves penalties, they have at various times and in particular in the earlier centuries tended to view tax law
with some judicial intolerance as that accorded to penal statues.
Courts have treated tax as if it were an unjustified interference with private property and therefore resolve that
the statute should be interpreted strictly and tax avoidance should be tolerated since tax payers are only trying to
protect what is rightly belongs to them. Justice Christopher Madrama in Kinyara Sugar Ltd vs Commissioner
General Uganda Revenue Authority, H.C.C.S NO 73 OF 2011 cited the general principles for interpretation of tax
statutes as laid out in the case of Mangin v Inland Revenue Commissioner [1971] 1 All ER 179 by the Privy
Council when Lord Donovan who delivered the majority opinion set out 4 principles of interpretation.;
a. Firstly ‚words are to be given their ordinary meaning. They are not to be given some other meaning
simply because their object is to frustrate legitimate tax avoidance devices.‛ In Re Mickleth Weight 156
ER 908 at 910 Lord Parker B observed that the subject is not to be taxed without clear words for the
purpose and that the words in the Act must be given their literal meaning.
This is what is often referred to as the literal rule. This approach requires that a provision be interpreted
in accordance with the intention of parliament, as determined by an examination of the language used in
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the statute as a whole as held in Amalgamated Society of Engineers v Adelaide Steamship Co Ltd (1920)
28 CLR 129, 161‐2. Under the literal rule, words are to be given their ordinary and natural meaning. The
court does not involve itself with the consequences of the interpretation.
This approach was first articulated back in 1936 in the House of Lords decision in Inland Revenue
Commissioners v Westminster (Duke) [1936] AC 1, when community attitudes to taxation, as observed by
the courts generally, saw taxation as something approaching theft as Income tax was a relative newcomer
to the law, being a 20th century burden on property. Hence the law at this time saw tax as a punitive
measure. The Duke of Westminster, it may be recalled, entered into a deed with his gardener to pay the
gardener, in his employment, a fixed sum per week for a period of seven years or during the joint lives of
the parties. The question was whether the Duke could deduct for tax purposes the annual payments. By a
majority, the House of Lords upheld the Dukeʹs position that the sums were not payments of salary or
wages. He was entitled, accordingly, to deduct them as ‘annual payments’. Lord Atkin dissented. Lord
Tomlin delivered the leading judgment: It is said that in revenue cases there is a doctrine that the Court
may ignore the legal position and regard what is called ‘the substance of the matter,’ and that here the
substance of the matter is that the annuitant was serving the Duke for something equal to his former
salary or wages, and that therefore, while he is so serving, the annuity must be treated as salary or wages.
This supposed doctrine (upon which the Commissioners apparently acted) seems to rest for its support
upon a misunderstanding of language used in some of the earlier cases. Lord Russell of Killowen stated
in the following words in Inland Revenue Commissioners v Westminster (Duke) [1936] AC 1, ‘I confess
that I view with disfavour the doctrine that in taxation cases the subject is to be taxed if, in accordance
with a court’s view of what it considers the substance of the transaction, the court thinks that the case
falls within the contemplation or spirit of the statute.14 The subject is not taxable by inference or by
analogy, but only by the plain words of a statute applicable to the facts and circumstances of his case
b. Secondly, ‘… one has to look merely at what is clearly said. There is no room for any intendment. There
is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be
implied. One can only look fairly at the language used.’ as per Rowlatt J in Cape Brandy Syndicate v
Inland Revenue Commissioners ([1921] 1 KB 64 at 71), approved by Viscount Simons LC in Canadian
Eagle Oil Co Ltd v King (1946) AC 119, where the appellant claimed that where dividends of shares, in a
foreign co were paid to a share holder thus being residents in the UK and attracting income, tax relief
from taxation should be given in so far as the income come from the foreign company has already borne
tax or has been taxed on its trading profits. The claimed relief was based upon on alleged tax to avoid
double taxation. It was held that the theory relating to double taxation gives rise to a claim to exemption
or repayment of tax or it must rest on an express enactment of tax staute. It was observed that it is really
beyond the power of court to correct or afford justice by an implication which is not based on the
language of statute.
c. Thirdly, ‚the object of the construction of a statute being to ascertain the will of the legislature, it may be
presumed that neither injustice nor absurdity was intended. If therefore a literal interpretation would
produce such a result, and the language admits of an interpretation which would avoid it, then such an
interpretation may be adopted.‛ The history of an enactment and the reasons which led to its being
passed may be used as an aid to construction.
This rule is normally referred to as the golden rule. This approach allows the court to take into account
the consequences of a particular interpretation. If the literal meaning of the words results in an absurdity;
the court will modify the ordinary meaning of the words to overcome this. This approach allows for
rectification of an error in the wording of the provision when a literal meaning may not result in the
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intention of parliament being realised. Lord Wensleydale outlined the approach to the golden rule in
Grey v Pearson. 1857) 6 HLC 61, 106.
d. Fourthly, ‚the history of an enactment and the reasons which led to its being passed may be used as an
aid to its construction.‛
This rule is referred to as the mischief rule. This approach allows the court to determine the reasons or
purpose for the passing of the Act by parliament (the mischief to which the Act is directed) and provides
for an interpretation to be preferred that advances the purpose of the Act to one that does not. This
approach is only applied if there is an ambiguity in the legislation as the position in Heydon’s case (1584)
3 Co Rep 7a, 7b.4. In Heydon’s Case the mischief rule was stated in the following way: [F]or the sure and true
interpretation of all Statutes in general four things are to be discerned and considered: (1st) What was the common
law before the making of the Act? (2nd) What was the mischief and defect for which the common law did not
provide? (3rd) What remedy the Parliament hath resolved and appointed to cure the disease of the Commonwealth?
And (4th) the true reason for the remedy; and then the office of all the Judges is always to make such construction as
shall suppress the mischief, and advance the remedy, and to suppress subtle inventions and evasions for continuance
of the mischief, pro privato commodo, and to add force and life to the cure and remedy, according to the true intent of
the makers of the Act, pro bono publico. Under this rule a court is required to make a ‚sure and true interpretation‛
of a statute by interpreting it ‚according to the true intent of the makers of the Act‛. Heydon’s Case specifically
refers to the situation where common law did not adequately deal with a problem, but by logical extension the rule
should also apply where earlier statute law on a subject is inadequate and has, for that reason, been changed by a
later statute.
In support of the proposition that in the construction of an earlier statute one can have reference to a later
statute as held in the case of Jafferali M. Alibhai versus the Commissioner of Income Tax [1961] EA page
610 at page 614 the Court of Appeal of East Africa in the judgment of Sir Alistair Forbes stated at page
614 paragraphs A and B that a reference to a later Act for the purpose of clarifying a provision in an
earlier Act is permissible. In the Jafferali case the latter statute was held to clarify and therefore lend
support to a particular interpretation of an earlier statute.
The Mischief Rule is of narrower application than the golden rule or the plain meaning rule, in that it can
only be used to interpret a statute and, strictly speaking, only when the statute was passed to remedy a
defect in the common law. Legislative intent is determined by examining secondary sources, such as
committee reports, treatises, law review articles and corresponding statutes. The application of this rule
gives the judge more discretion than the literal and the golden rule as it allows him to effectively decide
on Parliament's intent. It can be argued that this undermines Parliament's supremacy and is
undemocratic as it takes law-making decisions away from the legislature.
The principles in the earlier case of interpreting tax statutes strongly derived support from the language and
commentators on particularly tax legislations and it was viewed as derogation from the citizen’s ordinary rights
by compulsorily extracting money.
================================================================================================
Approach to b): Briefly describe the changing trends in the judicial interpretation of tax statutes
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i. Introduction with background
ii. Discuss the changing trends with decided cases and illustrations
Suggested solution: Briefly describe the changing trends in the judicial interpretation of tax statutes
In more recent times however, there has been a tendency for courts to seek and construe tax laws in accordance
with the normal principles of statutory interpretations without any bias or favour to the tax payer. In the case of
Ramsay v IRC (1982) AC 300, the question before court was that by going beyond the literal interpretation, courts
were attempting to make law. In response to this Lord Stein stated that courts were exercising broad purposive
interpretation giving effect to the intention of parliament, rejecting formalism in fiscal matter over realistic legal
analysis. The facts of the Ramsay decision (upon which the doctrine of fiscal nullity is based) involved a company
seeking to create an allowable loss to offset a chargeable capital gain. The House of Lords held that this ‘loss
making’ scheme was ‘contrived’ and not ‘such a loss as the legislation is dealingwith.’113 Therefore, the steps to
contrive the loss were ignored.
The established rule that no tax can be imposed on a subject by an Act of Parliament without words which clearly
show an intention to lay the burden upon him does not mean that the court will strive to find loopholes where
none are apparent; the words of the Act must be given a fair and reasonable construction without leaning one
way or the other. However … if the terms of the Act plainly impose the tax they should be given effect, equally if
they do not reveal a clear intention to do so the liability should not be inferred from ambiguous words. If the
words in question are words of exception or exemption the same rules of construction should be applied.Where
the meaning of the terms in a statute is ambiguous, the court may resort to the purposive meaning of the term in
interpretation of the statute.
The move to a more purposive approach was brought out in the High Court of Australia in Cooper Brookes
(Wollongong) Pty Ltd v Commissioner of Taxation (1980) 147 CLR 297 signaled a shift away from the literalist
approach to a more purposive approach, although Justice Hill was quick to point out the case is far less radical
than many commentators have claimed.32 The case concerned the availability of tax losses within a group of
companies and hence the application of s 80C (3) of the Income Tax Assessment Act 1936 of Australia. The provisions
of s 80 had been amended from time to time, as loopholes in its application were revealed. This was happening
during the period of a growing tax avoidance industry in the trafficking of tax losses. The amendments were
designed to ensure that s 80C (3) was only available where there was a real 40%continuity of ownership. The
taxpayer had relied upon the ordinary meaning of the words that Parliament had used. If this interpretation were
accepted, the amendments would have been virtually ineffective.
In rejecting the literal interpretation of the provision in Cooper Brookes Case, Mason and Wilson JJ delivered the
leading judgment jointly. They gave two reasons for concluding that there should be a departure from the literal
wording contained in s 80C (3). First, their Honours agreed that the literal reading did not conform to the
legislative intent as ascertained from the provisions of the statute. The literal reading gave rise to a result, which
could be viewed as ‘absurd’, ‘irrational’ or ‘obscure.’ Secondly, their Honours found, in the history of the
amendments to s 80, the ‘mischief’ which the legislature sought to remedy. There had been an oversight on the
part of the drafter. Accordingly, the provision should be construed to give effect to the legislative intention, which
an analysis of the provisions as a whole revealed. Their Honours stated: But the propriety of departing from the
literal interpretation is not confined…It extends to any situation in which for good reason the operation of the
statute on a literal reading does not conform to the legislative intent as ascertained from the provisions of the
statute, including the policy which may be discerned from those provisions.
Lord Mackey of Clashfern in the case of Pepper V. Hart [1993]1 All ER 42 at 48 found that, ‚If reference to
Parliamentary material is permitted as an aid to the construction of legislation which is ambiguous, or obscure or the literal
meaning of which leads to an absurdity, I believe as I have said that in practically every case it will be incumbent on those
preparing the argument to examine the whole proceedings on the bill in question in both Houses of Parliament. Questions of
construction may be involved on what is said in Parliament and I can not see how if the rule is modified in this way the
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parties’ legal advisers could properly come to court without having looked to see whether there was anything in the Hansard
report on the bill which could assist their case.‛
Furthermore, Lord Bridge of Harwich at pg 50 in the same case found that, ‚The object of the court in interpreting
legislation is to give effect so far as the language permits to the legislature. If the language is to be ambiguous I can see no
sound reason not to consult Hansard to see if there is a clear statement of the meaning that the words were intended to carry.
The days have long passed when the courts adopted a strict constructionist view of interpretation which required them to
adopt the literal meaning of the language. The courts now adopt the purposive approach which seeks to give effect to the true
purpose of legislation and are prepared to look at much extraneous material that bears on the background against which the
legislation was enacted.‛
The position of the law is that if any doubt arises from the words used in the statute, where the literal meaning
yields more than one interpretation, the purposive approach may be used, to determine the intention of the law
maker in enacting of the statute. (See Justice Choudry in the case of UGANDA REVENUE AUTHORITY V. SPEKE
HOTEL (1996) LTD (CA No. 12 of 2008). The purposive approach has been used in several cases. In the case of the
SUSSEX v PEERAGE (1844) 8 ER 1034 at 1057, it was held that ‚If the words of the statute are in themselves precise
and unambiguous, then no more can be necessary than to expound those words in their natural and ordinary sense. The
words themselves alone do in such case best declare the intention of the law giver but if any doubt arises from the terms
employed by the legislature, it has always been held a safe means of collecting the intention to call in aid the grounds and
cause of enacting the statute and to have recourse to the preamble which according to Dire CJ is ‘a key to open the minds of
the makers of the Act and the mischiefs they intend to redress.‛
Lord Griffiths in the case of Pepper V. Hart [1993] 1 All ER 42 at pg 50, also held that ‚The days have long passed
when the courts adopted a strict constructionist view of interpretation which required them to adopt a literal meaning of the
language. The court must adopt a purposive approach which seeks to give effect to the true purpose of the legislation and are
prepared to look at much extraneous material that bears on the background against which the legislation was enacted.‛
Justice Hill stated in 2001 that the following principles could be extracted from the Cooper Brookes case as a guide
to the present judicial approach to the interpretation of taxation statutes:
i) The fundamental rule of interpretation is to ascertain what Parliament intended as expressed in the
words it has used.
ii) Context is vital. Sections are not to be construed in isolation.
iii) Where the language of a statute is clear and unambiguous and consistent with context it must be given its
ordinary and grammatical meaning, even if the result is inconvenient.
iv) Where two constructions are open the court will prefer the construction that avoids inconvenience or
injustice.
v) Where the literal meaning of words is to be departed from it must be clear that that literal meaning does
not give effect to the intention of the legislature and that a departure from the literal meaning will achieve
that intention.
vi) The literal meaning will be departed from where it gives rise to an operation that is capricious or
irrational.
Justice Hill explained that there is no doubt that the task of a judge in interpreting any statute is to endeavour to
ascertain the meaning of the words used. Often this will not be a problem as the words are clear and the statute
will mean what it says, but words are capable of ambiguity.40 When ambiguity arises the task is to ascertain the
meaning of the words as Parliament intended them to be read, and that meaning is ordinarily to be found in the
actual words used. Justice Hill considered that it is the context in which the words appear which is critical to
resolving any ambiguity.
However, the following general principles are now used to guide courts in interpreting tax statutes; (Lecture
notes-Musa Modoi)
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i) The tax must be expressly imposed upon the subject, by clear words of the statutes. In taxing a subject, it
is important to show that clear powers to tax were granted by the legislature, therefore once there are no
clear words imposing the tax the he/she would not be required to pay tax;
ii) Where the meaning of the tax statute is ambiguous, the tax payer must be given a benefit of doubt.;
iii) There is no equity in taxation. This proposition may therefore operate in favour of the tax payer or
against him.
iv) In a tax statute, specific provisions override inconsistent general provisions unless there is a clear
intention to the contrary;
v) The meaning of words used in the taxing Act is affected by the content in which they appear. Technical
words are generally given their technical meaning and for instance in the case of Meniven (Her Majesty’s
Inspectors of Taxes) V Westmoreland Investments Limited [2001] UKHL 6, it was held that if words are
used in the commercial context, they must be given commercial meaning. The words in question in this
case were ‚lost and disposal‛ and it was held that they must be interpreted in the commercial sense so as
to establish whether the applicant had in effect paid the disposal within the meaning off the tax Act.
vi) Where words are not used in a technical sense they must be given their natural meaning. The tax payer is
entitled to stand or base upon the literal meaning or construction of statutory provisions even if the result
produced is against the taxing authority. In the case of Rennel v IRC (1963) ALL ER 803, it was held that
in interpreting tax statutes, one has to simply look at the words of the statute and construe them fairly
and reasonably and then the results in a particular case must be accepted whether the tax authority of tax
payer is thereby advantaged;
vii) Where a list of objects with some common dominant features is followed by general words, the general
words will be limited to the items of the same class as those on the general list;
viii)Where one member of the category is expressly mentioned, other members of that category are impliedly
excluded.
In Uganda courts have based on some of these principles while interpreting tax legislation. In the case of Crane
Bank v Uganda Revenue Authority, HCT-00-CC-CA-18-2010, the appellant objected to manner of treatment by
respondent of interest on agricultural loans contenting that interest on loans extend to companies in the business
of processing and exempting fish and coffee was not exempt from tax under the provisions of s.21(1)(u) of ITA,
one of issues of determination of whether the interpretation of the word ‚farming‛. In his ruling, Kiryabwire J
stated that where the meaning of the term in a statute is ambiguous, the court may resort to the purposive
meaning of the term, in interpretation of the statute and the position of the law is that if any doubt arises from the
words used in the statute, where the literal meaning yields more than one interpretation, the purposive approach
may be used, to determine the intention of the law maker in enacting of the statute and he further referred to
Justice Choudry in the case of UGANDA REVENUE AUTHORITY V. SPEKE HOTEL (1996) LTD (CA No. 12 of
2008).
The need for clear and ambiguous language in all taxing legislation has been emphasised by the courts again and
again, perhaps the best best highly descriptive of words by the relevant principles were those of Rowlatt J
distinguished in Cape Brandy Syndicate v Inland Revenue Comrs ([1921] 1 KB 64 at 71), where he stated that
there is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing
is to be read in, nothing is to be implied. One can only look fairly at the language used.’
In conclusion, the last 70 or so years, the interpretation of tax legislation has swung from one extreme to another.
From the Duke of Westminster case in England in the mid 1930s to the highpoint of literalism in the 1970s, the
pendulum generally swung firmly in favour of the taxpayer. From 1980, beginning with the court decision in
Cooper Brookes, and from 1982 with the House of Lords decision in Ramsay, a more purposive approach can be
seen, where the pendulum has swung more generally in favour of the revenue authorities. This result is not
surprising, since community attitudes have also altered markedly during this period and judges, in their
decision‐making, whether consciously or not, by and large reflect the community attitudes of the day.