I have finally understood it.
For more than months I have been searching for the answer and finally, I got it. I never knew it would be that hard. I have not bothered to look even in the most obvious place. Well, perhaps I did, but I might have missed it. At one point, I was convinced that I was truly dumb and not up to the task, because I just could not comprehend it. They offered me easy answers, but I was not contended, because it just did not make any sense to me. I knew that I was not looking hard enough, and when I finally did, it was there right in front of me. Of course, I had helps. Thanks.
I finally understood Vandervell v. IRC – its broader implications, its senseless reasoning, the House of Lords’ oversight, warts and all. There better be a question on s. 53(1)(c) Law of Property Act 1925 or those lads in London are going to get “voodooed” by yours truly.


"子貢問曰、有一言、而可以終身行之者乎。子曰、其恕乎、己所 不欲、勿施於人。
"never impose on others what you would not choose for yourself"
Analects XV.24