Judicial Precedent in the English Legal System

Journal
Author
Gammie, M.J.
Country
International; United Kingdom
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.