000 01079nab a2200241 c 4500
999 _c143032
_d143032
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005 20201019120652.0
007 ta
008 201019t2020 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _968478
_aGammie, Jugde Malcolm
245 0 _aJudicial precedent in the English legal system
_c Judge Malcolm Gammie
_hElectrónico
260 _c2019
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aIn 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.
650 4 _942371
_aDERECHO PROCESAL TRIBUTARIO
650 _aREINO UNIDO
_942888
650 _aJURISPRUDENCIA
_947570
773 0 _9163583
_oBIT/2019/8
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 73, n. 8, August 2019
942 _cRE