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Liability issue
Liability issue
Approach to statutory interpretation
The Liability Issue turns on the interpretation of sections 159 and 159A it is therefore appropriate that we deal first with the correct approach to be adopted.
- Heading
- Introduction
- Evidence and findings of fact
- Mega Reel
- Assessment
- Relevant legislation
- The issues
- Liability issue
- Parties’ submissions
- Discussion
- Statutory context of the relevant provisions of Part 3 Chapter 3
- Parties submissions
- Discussion
- Parties submissions
- HMRC’s submissions
- Discussion
- Validity issue
- Discussion
- Conclusions