Lord Hoffmann, tax law and principles
In the realm of tax law, as in other areas discussed in this book, Lord Hoffmann?s strongest theme has been one of purposive construction. Lord Hoffmann helped to review and revise an approach to tax avoidance at a time when it had moved away from purposive construction toward a judicial rule of dou...
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| Format: | Working paper |
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Faculty of Law, University of Oxford
2015
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