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 covers the following topics during this course:

The Legal Hierarchy and the Role of Case Law

1. 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

1. 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

1. 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

1. 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

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