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The Practice Statement [1966] 3 All ER 77[1] was a statement made in the House of Lords by Lord Gardiner LC on July 26, 1966 on behalf of himself and the Lords of Appeal in ordinary, that they would depart from precedent in the Lords in order to achieve justice.

Background[edit]

Until 1966, the House of Lords in the United Kingdom was bound to follow all of its previous decisions under the principle of stare decisis, even if this created "injustice" and "unduly restrict(s) the proper development of the law" (London Tramways Co. v London County Council [1898] AC 375). The Practice Statement 1966 is authority for the House of Lords to depart from their previous decisions. It does not affect the precedential value of cases in lower courts; all other courts that recognise the Supreme Court(formerly the House of Lords)as the [court of last resort] are still bound by Supreme Court decisions. Before this, the only way a binding precedent could be avoided was to create new legislation on the matter.

Content[edit]

This is the text of the Practice Statement:

Lord Gardiner's statement in the House of Lords, July 26, 1966.

See also[edit]

Notes[edit]

  1. ^ See also [1966] 1 WLR 1234; [1966] 2 Lloyd's Rep. 151; (1986) 83 Cr. App. R. 191 (Note); (1966) 110 S.J. 584

Original courtesy of Wikipedia: http://en.wikipedia.org/wiki/Practice_Statement — Please support Wikipedia.
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5 news items

 
The Age
Sun, 19 Oct 2014 11:33:45 -0700

Of most worry to business owners in the practice statement was the ATO's belief that rewards may be subject to FBT if the flight reward was received by an employee that was a family member of the business owner. Why a family member of the business ...
 
Lexology (registration)
Sat, 04 Oct 2014 16:48:45 -0700

The Commissioner of Taxation (Commissioner) has released an updated version of practice statement PS LA 2004/14: Access to 'corporate board documents on tax compliance risk'. The practice statement (also referred to as 'the board advice concession') ...
 
Bega District News
Mon, 20 Oct 2014 16:37:30 -0700

... "[In] accordance with the strict secrecy requirements of the taxation law, the ATO will not disclose the terms of any settlement agreement to third parties, unless authorised by law or by the taxpayer (refer to Corporate Management Practice ...
 
Stuff.co.nz
Mon, 06 Oct 2014 08:56:15 -0700

OPINION: With the election done and dusted, it's timely to review some of the more practical issues affecting taxpayers. Of particular note recently is Inland Revenue's latest Standard Practice Statement, which explains which payments will be treated ...
 
Lexology (registration)
Wed, 24 Sep 2014 03:41:15 -0700

It is mandatory for RICS members to comply with the Practice Statement and there may be disciplinary consequences for any failure to do so. The Guidance Note, whilst not mandatory, represents best practice in this area and should therefore be borne in ...
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