Judicial Precedent in the English Legal System

Journal
Gammie, M.J.
International; United Kingdom
Bulletin for International Taxation 2019 (Volume 73), No. 8
FormatPDF
EUR
40
| USD
45 (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.