Literal Interpretation in UK Law
-
Re McGuckian (No 1)
... ... Lords decisions, amounted to "an extreme form of statutory interpretation." It was implicit in this argument that the foundation of the principle is ... It was said that the taxpayer was entitled to stand on a literal construction of the words used regardless of the purpose of the statute: ... ...
-
Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
... ... "remarkably resistant to the new non-formalist methods of interpretation". The particular vice of formalism in this area of the law was the ... As Lord Steyn said, it was: "those two features – literal interpretation of tax statutes and the formalistic insistence on examining ... ...
-
Ramsay (W T) Ltd v Commissioners of Inland Revenue
... ... upon normal principles: these do not confine the courts to literal interpretation. There may, indeed should, be considered the context and ... ...
-
Matthew v Trinidad and Tobago
... ... death penalty will not be consistent with a current interpretation of sections 4 and 5, it is prevented by section 6(1) from being ... a broader vision, recognising that a legalistic and over-literal approach to interpretation may be quite inappropriate when seeking to give ... ...
-
Pepper (Inspector of Taxes) v Hart
... ... submission reference to Parliamentary material as an aid to interpretation of a statutory provision should be allowed only with leave of the court ... 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 ... ...
-
UBS AG and Another v Revenue and Customs Commissioners
... ... Ltd v Inland Revenue Comrs [1982] AC 300, however, the interpretation of fiscal legislation was based predominantly on a linguistic analysis ... [1997] 1 WLR 991 , p 999, in combination those two features — a literal interpretation of tax statutes, and an insistence on applying the ... ...
-
R v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance)
... ... The approach to interpretation ... 6 By the end of the hearing it appeared ... But that is not to say that attention should be confined and a literal interpretation given to the particular provisions which give rise to ... ...
-
Fothergill v Monarch Airlines Ltd
... ... discussion of some important issues concerned with the interpretation of treaties ... 2 The respondent, Mr. Fothergill, in March 1975 arrived ... On a literal reading of the words I agree with Kerr J. and with Browne and Geoffrey ... ...
-
Actavis UK Ltd and Others v Eli Lilly and Company
... ... under UK law (and the law of the three other states) to the interpretation of patent claims, and in particular the requirement of EPC 2000 to take ... European patent is to be understood as that defined by the strict, literal meaning of the wording used in the claims, the description and drawings ... ...
-
R (on the application of HS2 Action Alliance Ltd) v The Secretary of State for Transport and another
... ... ii) Aarhus whether if the interpretation of the majority in the Court of Appeal is correct, article 3(2)(a) of the ... For these reasons, a literal interpretation of Union law texts is inappropriate." (para 6.24) ... ...
See all results