2/19/2025 1:10:04 PM Ramsay reined in? Does the dissent in the UK Supreme Court case of Royal Bank of Canada signal changes to statutory construction principles? By Kasim Mehmood What do tax lawyers talk about at lunch? In my case, it’s been the UK Supreme Court's majority decision (4:1) in Royal Bank of Canada. My...
2/13/2025 4:28:15 PM A question of interpretation: the UK Supreme Court’s decision in Royal Bank of Canada By Zoe Andrews All has ended well for the Royal Bank of Canada (RBC) following the Supreme Court’s majority decision (4:1) that the UK does not have...
12/11/2024 11:32:47 AM Purposive interpretation by the UK Supreme Court in Cobalt Data Centre By Kasim Mehmood In what appears to be a case confined to the application of the now expired capital allowances regime in respect of “enterprise zones”,...
4/18/2024 3:44:06 PM Hargreaves Property Holdings v HMRC: Ramsay reigns supreme By Kasim Mehmood In Hargreaves Property Holdings Limited v HMRC, the Court of Appeal dismissed the taxpayer’s appeal against the Upper Tribunal’s decision...