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@Ludd
The words from that IRC v Duke of Westminster case that Bernie cites is a good principle in my view. And I also agree with cliveo that predictability is what makes for good law.
That's why I am increasingly frustrated by legislation that hands discretion over to the executive - a perhaps trivial example from my own specialist area is where a charity is sending money to an overseas organisation to be used for some worthwhile project, and the rules used to say that this counted as charitable expenditure (notwithstanding the fact that the overseas NGO is not recognised as a charity under English law) provided that the trustees have taken such steps as are reasonable to ensure that the money is applied for purposes which, if they were carried out here, would be recognised as charitable at law. There are perfectly good tried and tested ways of determining what "reasonable" means, but oh no, the law's now changed so that it requires trustees to take such steps as HMRC considers reasonable.
(and yes, another lawyer here...)