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Fixing Drafting Errors from the Bench: Tax Certainty, Legislative Gaps, and the Role of the CCJ
November 27, 2025by Dr Dawkins Brown
In tax planning conversations, you still sometimes hear this line: “Yes, that looks like a gap in the law. But if Parliament didn’t write it in, the court can’t put it there. So we’re safe.” After the Bank of Nova Scotia v Comptroller of Inland Revenue (Saint Lucia) decision, that comfort looks increasingly fragile. In...
