CPDStore Ireland

Case law interpretation is a fundamental component for tax practitioners in understanding how the way statutes are applied and ensuring the consistent evolution of legal principles. This presentation provides a comprehensive overview of the methods used to interpret case law, the challenges faced by professionals, and the broader significance of case law within the legal system. This article synthesises the key themes and insights from the presentation, offering a detailed exploration suitable for practitioners seeking to deepen their understanding of this critical area.

Conor Kennedy will cover the following topics during this webinar:

The Legal Hierarchy and the Role of Case Law

• How statutes and case law interact within the legal system, and the importance of judicial interpretation in shaping tax law.

Principles and Methods of Case Law Interpretation

• Core concepts such as stare decisis, ratio decidendi, and obiter dicta, alongside practical approaches like textual, purposive, and contextual interpretation.

Practical Steps for Analysing Judgments

• Systematic techniques for reading and understanding court decisions, focusing on extracting relevant facts, identifying legal issues, and distinguishing binding principles.

Case Law’s Influence on Tax Practice

• The impact of judicial decisions on tax compliance, planning, and dispute resolution, with examples of how case law guides accountants in practice.

Challenges and Evolving Standards in Case Law Interpretation

• Common difficulties such as complex legal language, ambiguity, differing opinions, and the dynamic nature of legal standards as societal values change.

By attending this session, you will:

• Understand the legal hierarchy and the relationship between statutes and case law, and why judicial interpretation is essential in tax practice.
• Learn the key principles and methodologies used to interpret case law, including how to distinguish binding precedents from persuasive commentary.
• Gain practical skills for reading and analysing court judgments, enabling you to extract relevant facts, identify legal issues, and apply legal reasoning to real-world tax scenarios.
• Recognise the impact of recent case law decisions on tax compliance and planning, and how staying informed can improve the quality of advice you provide to clients.
• Be able to navigate common challenges in interpreting case law, such as complex legal language, ambiguity, and evolving standards, ensuring you remain adaptable and effective in your professional practice.

This session will be of particular interest to:

·         Tax advisers and consultants

Those who need to interpret tax legislation and apply recent case law to client scenarios.

·        Accountants in practice

Especially those involved in tax compliance, planning, and dispute resolution.

·        Auditors

Professionals who must understand how judicial decisions affect the interpretation of tax statutes and audit findings.

·        Business owners and financial controllers

Individuals responsible for making informed decisions about tax positions and risk management.

·        Legal professionals working in tax

Solicitors, barristers, or in-house counsel who advise on tax matters and rely on case law for guidance.

This session is particularly valuable for anyone who needs to stay current with legal developments in taxation and understand how case law impacts everyday practice.