Our experienced legal cases team classifies significant points of law referred to in judgments receipted by Thomson Reuters to the FirstPoint classification scheme.
This classification process provides a researcher with a mini-description of the point(s) of law raised by the judgment.
For example, classification to:
• Taxes and duties > Goods and services tax > Basic and special rules > Supplies and acquisitions > Special rules > Second-hand goods
gives the researcher information on one aspect of the judgment. It shows that the classified judgment deals with tax, specifically with the goods and services tax and, further, that it refers to the special rules surrounding second-hand goods.
Thus a researcher is able to determine at a glance whether the judgment is relevant to the point of law he or she is researching.
In addition, by clicking on the lowest level heading in the FirstPoint classification, a researcher is quickly able to locate other judgments classified to the same point of law.
A judgment may have one or more classifications, depending on the number of significant matters referred to therein.
Senior Legal Editor