Reviewed case brief
Cape Brandy Syndicate v. IRC
[1921] 1 KB 64
[1921] 1 KB 64 · King's Bench Division
- Court
- King's Bench Division
- Year
- 1921
- Subjects
- Interpretation of Statutes
- Reviewed
- 2026-08-02
Rule established
Courts must interpret statutes according to the intent of Parliament as expressed in the words used. If the words are clear, no external purpose can override them.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[1921] 1 KB 64
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.