New Judgment: Scottish Widows plc v Commissioners for Her Majesty’s Revenue and Customs (Scotland) & joined cases  UKSC 32
06 Wednesday Jul 2011
On appeal from:  CSIH 46
In an issue over the interpretation of tax legislation, the Supreme Court held that although the applicable statutory provisions had been amended on various occasions, it was not helpful to look at their legislative history. That should only be done where there is an interpretative difficulty which classical methods of construction cannot solve.