posted on 2024-06-03, 05:41authored byChristopher Walshaw
The interpretation and application of statutory rules
are a mainstay of judicial work. Particularly in recent
decades there has been extensive debate about what
judges should be doing when faced with the interpretation
and application of statutory rules in the task of deciding the
case before them. I make the claim that we find in the recent
judgments of the United Kingdom Supreme Court in News
Corp UK & Ireland Ltd v Commissioners for His Majesty’s
Revenue and Customs [2023] UKSC 7 (News Corp v Cus-
toms) a definitive and authoritative guide to correct judicial
interpretation, and dare I say, the last word on the correct
approach.
This article begins with a discussion of the case, including the most significant features of the judgments, followed by a Commentary, under headings Meaning and Reference, Updating, Intentionalism, Coherence, and Advocacy. The support for modern interpretation will be evident, but I do add a number of aspects that did not require treatment in News Corp v Customs, but are part of modern interpretation.