Judicial precedent in the English legal system Judge Malcolm Gammie Electrónico
By: Gammie, Jugde Malcolm
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Material type: 
ArticlePublisher: 2019Subject(s): DERECHO PROCESAL TRIBUTARIO | REINO UNIDO | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 73, n. 8, August 2019Summary: In this article, the author looks at the nature of judicial precedent as a matter of English law, explains when UK tribunals and courts are bound by previous judicial decisions, and considers the relative importance of precedent in interpreting tax legislation and arriving at decisions in UK tax cases.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/8-2 (Browse shelf) | Available | BIT/2019/8-2 |
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Disponible únicamente en formato electrónico.
Resumen.
In this article, the author looks at the nature of judicial precedent as a matter of English law, explains when UK tribunals and courts are bound by previous judicial decisions, and considers the relative importance of precedent in interpreting tax legislation and arriving at decisions in UK tax cases.
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