Padmore v Commissioners of Inland Revenue (No 2)
| Jurisdiction | England & Wales |
| Date | 2001 |
| Year | 2001 |
| Court | Chancery Division |
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1 cases
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Strand Futures and Options Ltd v Vojak
...legislation in interpreting later consolidated legislation is set out in the following statement of Lightman J in Padmore v IRC (No2) 2001 STC 280, at p.294: "The general rule is that it is only permissible to take into account the earlier legislation if the language of the consolidated leg......
1 firm's commentaries
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Retrospective Change Of Law Announced For UK Debt Buybacks
...tax relief held to be effective in Padmore v IRC (No. 1) [1989] STC 493 (CA) and considered by the High Court in Padmore v IRC (No. 2) [2001] STC 280 (Ch D)) and s.58(4) and (5) FA 2008 (considered in R (on the application of Huitson), Revenue and Customs Commissioners [2011] STC 27 See sta......