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Discussion
Discussion
We must determine how Item 5 is to be construed. As a reminder, Item 5 exempts: “the provision of a deputy for a person registered in the register of medical practitioners”; at the time of the enactment of the Order, it also included medical practitioners with limited registration.
- Heading
- Introduction
- Appellant’s standing in the appeal/supply issue
- Appellant’s witness statements
- Exhibits not on Appellant’s list of documents and other documents
- The forbidden part and Hansard extracts
- Relevant law
- Healthcare legislation
- The issues
- Approach to the interpretation of Item 5
- HMRC’s submissions
- Discussion
- Ordinary meaning
- Statutory and historical context
- Mischief rule
- Barras principle
- Conforming interpretation
- HMRC’s alternative arguments
- Sample transactions
- On framework
- Off framework
- HMRC’s challenges to the documents
- Findings of fact
- Application of Item 5 to established facts
- Conclusions