Words and Phrases - "is"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056

Summary Under
Tax Topics - Statutory Interpretation - Interpretation Act - Section 10
“is” implied “or becomes”

Before going on to find that a tax solicitor was negligent in not warning that his interpretation of s. 28(4)(d) of the Inheritance Tax Act 1984 (including the meaning to be accorded to “is” and “at any time”) might be incorrect, Asplin LJ stated (at para. 46):

Furthermore, I do not share the Judge's concerns … about the need, on Mr Barker's construction, to imply "or becomes" into paragraph (d) or to construe "is" in (d) in a way which means that it has to apply at all times throughout the life of the trust. … Paragraph (d) is intended to apply in relation to any person whether in (a), (b) or (c). Therefore, it needs to be read in a way which covers all of the temporal circumstances covered in those earlier paragraphs. I can see no reason why "is" should not be read in an "ambulatory" fashion or for that matter, that "or becomes" should not be implied.

Words and Phrases
is
Locations of other summaries Wordcount
Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault tax solicitor was negligent in not advising of the risk of an alternative interpretation 429