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HMRC’s case
HMRC’s case
HMRC submit that such a literal construction should not be adopted either because (i) there is a plain drafting error; (ii) on the basis of an updating construction; or (iii) by adopting a conforming interpretation.
- Heading
- Introduction
- Legislative Framework
- EU VAT Legislation
- Welsh devolution and the regulation of social care in Wales
- Parties’ Arguments
- HMRC’s case
- Drafting error
- Updating construction
- Conforming interpretation
- Cascade’s response
- Conforming interpretation
- Discussion
- Drafting error
- Intended purpose of the statute
- Inadvertence
- The provision that Parliament would have made
- Conclusion
- Updating construction
- Conforming interpretation
- Alleged breach of EU law
- Is a conforming interpretation possible?
- Conclusions