Reviewed case brief

Inland Revenue Commissioners v. Garland

[1981] STC 464

## Summary

expressio-uniusexclusiondeliberate-omissionmaximstatutory-list
Court
Court of Appeal (England)
Year
1981
Subjects
Interpretation of Statutes
Reviewed
2026-06-28

Rule established

The expressio unius est exclusio alterius maxim (expression of one thing implies exclusion of another) applies where a statute lists specific items and omits others. The omission is presumed deliberate. However, the maxim is merely an aid and cannot override clear legislative intent shown by context.

Facts

    Issues

      Held

        Ratio decidendi

        How to use it in an exam

        Editorial source

        [1981] STC 464

        Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.