On appeal from: [2010] 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.

For judgment, please download: [2011] UKSC 32
For the Court’s press summary, please download: Press Summary
For a non-PDF version of the judgment, please visit: BAILII