The Taxation of Capital Gains, Finance Act 2020
10.1Interpretation of Tax Legislation: Form v Substance
The evolution of the principles of statutory interpretation of fiscal statutes, as endorsed by the Irish courts, is best illustrated throug...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.