SPRING CAPITAL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2023] UKUT 00091 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Jennifer Dean on 12 April 2023
Procedure 바카라 사이트“ undertaking governed by Scots law 바카라 사이트“ First-tier Tribunal sitting in Scotland consisting of Scottish qualified judge and both parties being represented by Scottish qualified counsel 바카라 사이트“ First-tier Tribunal treating Scots law as a matter of law and not a matter of fact- First-tier Tribunal refusing to admit expert opinion from independent Scottish qualified counsel as to Scots law바카라 사이트“ whether First-tier Tribunal had judicial knowledge of Scots law- whether expert evidence of Scots law as foreign law admissible - appeal dismissed
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Published 30 August 2023